It’s almost back to school time and to help parents/ guardians with student expenses, sales tax will be waived on clothing and footwear the first weekend of August.

Oklahoma’s annual “sales tax holiday” will begin Friday, Aug. 6 at 12:01 a.m. and will run through midnight on Sunday, Aug. 8. During this time, retailers will not collect state, municipality and county taxes on clothes and shoes that sell for less than $100. Purchases may be made in-store, online or through a catalog. Online purchase must be paid for during the sales tax holiday period.

Here are a few examples of items that may be purchased tax-free Aug. 6 – 8: aprons (household and shop), athletic supporters, belts, boots, coats and jackets, diapers, gloves, hats and caps, rainwear, sneakers, socks, steel-toed shoes, underwear and uniforms (athletic and non-athletic).

The tax holiday does not apply to the sale of any accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except whenused for athletic activity or protective use, or to the rental of clothing or footwear.

Eligible items purchased during the tax holiday using a previously issued raincheck qualify for the exemption. If a raincheck issued during the sales tax holiday is redeemed after the event, the purchase is subject to sales tax.

If a retailer offers a discount to reduce the price of an eligible item to less than $100 the item will qualify for the sales tax exemption. This applies to all discounts even if a retailer’s coupon or loyalty card is required to secure the discount.

If a customer buys an eligible item during the sales tax holiday and later exchanges it for the same item in a different size or color, tax will not to be charged even if the exchange is made after the sales tax holiday.

For a complete list of eligible items and rules governing the sales tax holiday, visit Oklahoma.gov/tax.