4/9/2023 0 Comments Back to school salesxbeing billed under a business account maintained by the seller or.using a business credit card or business check and not a personal credit card or personal check."Under a business account" means you are: If you buy qualifying school supplies under a business account, you must give a properly completed Form 01-339, Texas Sales and Use Tax Exemption Certificate (PDF), to the seller. Special Purchases School Supplies Purchased Using a Business Account – Exemption Certificate Required Only specific school supplies sold for less than $100 qualify for the exemption, and an exemption certificate is not required. The following items do not qualify for this exemption: You can buy up to 10 backpacks tax free at one time without giving an exemption certificate to the seller. The exemption includes backpacks with wheels and messenger bags. Backpacksĭuring the sales tax holiday, student backpacks sold for less than $100 are exempt from tax. If a cloth or disposable fabric face mask is sold with a filter, the mask is exempt during the holiday however, replacement filters are taxable.įor additional information about the upcoming sales tax holiday see Rule 3.365, Sales Tax Holiday – Clothing, Shoes and School Supplies. N95 or other masks designed as personal protective equipment) or other similar personal protection equipment are not exempt during the sales tax holiday. The statute specifically excludes special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the activity. unspecified school supplies (see below)Ĭloth and disposable fabric face masks meet the definition of an article of clothing and are exempt from sales tax during the upcoming Sales Tax Holiday.jewelry, handbags, purses, briefcases, luggage, umbrellas, wallets, watches and other accessories.items used to make or repair clothing, such as fabric, thread, yarn, buttons, snaps, hooks and zippers.clothing or footwear rentals, alterations (including embroidery) and cleaning services.Tennis shoes, jogging suits and swimsuits, however, can be worn for other than athletic activity and qualify for the exemption.For example, golf cleats and football pads are usually worn only when people play golf or football, so they do not qualify for the exemption.specially-designed athletic activity or protective-use clothing or footwear. The following items do not qualify for exemption during the sales tax holiday: The exemption applies to each eligible item sold for less than $100, and there is no limit to the number of qualifying items you can buy.įor example, if you buy two shirts for $80 each, each shirt qualifies for the exemption because each is less than $100, even though the total purchase price is $160. You do not need to give the seller an exemption certificate.
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