TX Sales Tax Holiday 2022

The Comptroller encourages all taxpayers to support Texas businesses while saving money on tax-free purchases of most clothing, footwear, school supplies and backpacks (sold for less than $100) during the annual Tax-Free weekend. Qualifying items can be purchased tax free from a Texas store or from an online or catalog seller doing business in Texas. In most cases, you do not need to give the seller an exemption certificate to buy qualifying items tax free.

This year’s sales tax holiday begins Friday, Aug. 5, and goes through midnight Sunday, Aug. 7.

The sales tax exemption applies only to qualifying items you buy during the sales tax holiday. Items you buy before or after the sales tax holiday do not qualify for exemption, and there is no tax refund available.

Qualifying Items

  • List of Clothing and Footwear 
  • List of School Supplies
  • Clothing and Footwear
  • Face Masks
  • Belts with attached buckles
  • Backpacks
  • School Supplies

Not Qualifying Items

  • Jewelry
  • Accessories (wallets, aprons, belt buckles, etc.)

Online Purchases and Telephone Orders
During the holiday you can buy qualifying items in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases. The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.

For example, if a purchaser enters their credit card information in an online shopping website on Sunday Aug. 7, 2022 at 5:00 p.m.to purchase qualifying school supplies, but the school supplies will not be shipped until Friday Aug. 12, 2022 and will not arrive until Tuesday Aug. 16, the purchase will still qualify for the exemption. However, if the charge to your credit card is declined by the payment processor at 11:00 p.m. on Sunday Aug. 7, 2022 and the purchaser does not resubmit payment until Monday Aug. 8, the purchase is taxable.

Additional Charges Affect the Sales Price
Delivery, Shipping, Handling and Transportation Charges
Delivery, shipping, handling and transportation charges by the seller are part of the item’s sales price.

Since clothing, backpacks and school supplies have to be less than $100 to qualify, you have to look at the item’s total sales price to determine if you can buy it tax free.

For example, you buy a pair of jeans for $95 with a $10 delivery charge for a total price of $105. Because the jeans’ total price is more than $100, tax is due on the entire $105 price.

If a delivery charge is billed per item, and an invoice has both exempt and taxable items, only the qualifying exempt item’s delivery charge is exempt.

If the delivery charge is a flat rate per package, and the amount charged is the same regardless of how many items are included in the package, the total charge can be attributed to any one of the items in the package.

For more info you can go to the TX Comptroller's website. (Bold Canary does not own the TX Comptroller's website, therefore we are not responsible for that website.