Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 51 - SALES TAX HOLIDAY › Section 710:65-13-511 - Exemption for sales of clothing and footwear during three-day period in August

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Beginning at 12:01 a.m. on the first Friday in August and
				  ending at twelve midnight on the following Sunday, sales of any item of
				  clothing or footwear with a sales price of less than one hundred dollars ($100)
				  per article will be exempt from sales and use tax.
(b)
Exemption applicability.
This exemption does not apply to the sale of any accessories or to the sale of
				  any special clothing or footwear primarily designed for athletic activity or
				  protective use or to the rental of clothing or footwear.
(c)
Definitions.
For purposes of
				  this section:
(1) "Accessories" means any
				  item, other than clothing or footwear that is carried on or about the human
				  body, without regard to whether the item is worn on the body in a manner that
				  is characteristic of clothing or footwear. Such items include jewelry,
				  nonprescription eyewear, handbags, wigs, hair pieces, wallets, purses,
				  umbrellas, watches, cosmetics, briefcases, luggage, barrettes, cuff links, hair
				  bows, hair clips, hair nets, handkerchiefs, and other similar type
				  items.
(2) "Clothing" means all
				  human wearing apparel suitable for general use.
(A) A nonexclusive list of clothing is as
				  follows:
(i) Aprons, household and
				  shop;
(ii) Athletic
				  supporters;
(iii) Baby receiving
				  blankets;
(iv) Bathing suits and
				  caps;
(v) Beach capes and
				  coats;
(vi) Belts and
				  suspenders;
(vii) Boots;
(viii) Coats and jackets;
(ix) Costumes;
(x) Diapers, children and adult, including
				  disposable diapers;
(xi) Ear
				  muffs;
(xii) Footlets;
(xiii) Formal wear;
(xiv) Garters and garter belts;
(xv) Girdles;
(xvi) Gloves and mittens for general
				  use;
(xvii) Hats and
				  caps;
(xviii) Hosiery;
(xix) Insoles for shoes;
(xx) Lab coats;
(xxi) Neckties;
(xxii) Overshoes;
(xxiii) Pantyhose;
(xxiv) Rainwear;
(xxv) Rubber pants;
(xxvi) Sandals;
(xxvii) Scarves;
(xxviii) Shoes and shoe laces;
(xxix) Slippers;
(xxx) Sneakers;
(xxxi) Socks and stockings;
(xxxii) Steel toed shoes;
(xxxiii) Underwear;
(xxxiv) Uniforms, athletic and non-athletic;
				  and
(xxxv) Wedding
				  apparel.
(B) "Clothing"
				  shall not include:
(i) Belt buckles sold
				  separately;
(ii) Costume masks sold
				  separately;
(iii) Patches and
				  emblems sold separately;
(iv)
				  Sewing equipment and supplies including, but not limited to, knitting needles,
				  patterns, pins, scissors, sewing machines, sewing needles, tape measures, and
				  thimbles; and
(v) Sewing materials
				  that become part of "clothing" including, but not limited to, buttons, fabric,
				  lace, thread, yarn, and zippers.
(3) "Eligible item" means tangible personal
				  property that is exempt from tax under this Section that is purchased during
				  the three day period in August and includes certain clothing and footwear with
				  a sales price of less than $100.00 per article of clothing or pair of
				  footwear.
(4) "Footwear" means any
				  shoe, boot or other similar article that is designed to be worn on a
				  foot.
(5) "Layaway sale" means a
				  transaction in which property is set aside for future delivery to a customer
				  who makes a deposit, agrees to pay the balance of the purchase price over a
				  period of time, and, at the end of the payment period, receives the property.
				  An order is accepted for layaway by the seller, when the seller removes the
				  property from normal inventory or clearly identifies the property as sold to
				  the purchaser.
(6) "Rain check"
				  means the seller allows a customer to purchase an item at a certain price at a
				  later time because the particular item was out of stock.
(7) "Special clothing or footwear primarily
				  designed for protective use that is not normally worn except when used for the
				  protective use for which it is designed" or "protective equipment" means items
				  for human wear and designed as protection of the wearer against injury or
				  disease or as protection against damage or injury of other persons or property
				  but not suitable for general use. This type of clothing and footwear includes,
				  but is not limited to, breathing masks; clean room apparel and equipment; ear
				  and hearing protectors; face shields; hard hats; helmets; paint or dust
				  respirators; protective gloves; safety glasses and goggles; safety belts; tool
				  belts; and welder's gloves and masks.
(8) "Special clothing or footwear that is
				  primarily designed for athletic activity that is not normally worn except when
				  used for the athletic activity for which it is designed" or "sport or
				  recreational equipment" means items designed for human use and worn in
				  conjunction with an athletic or recreational activity that are not suitable for
				  general use. This type of clothing and footwear includes, but is not limited
				  to, ballet and tap shoes; cleated or spiked athletic shoes; gloves for athletic
				  or recreational activity such as baseball, bowling, boxing, football, hockey,
				  golf and other sports gloves; goggles; elbow, hand, knee and shin guards or
				  pads; life preservers and vests; mouth guards; roller and ice skates; shoulder
				  pads; fishing and ski boots; and wetsuits and fins.