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Oklahoma Sales Tax Holiday Questions from www.ok.gov

08/03/2018

Oklahoma Sales Tax Holiday Questions

 

A sales tax holiday is a period of time when retail sales taxes are not collectible or payable on a specific class of purchases.

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The Oklahoma Legislature passed Senate Bill 861 during the 2007 Legislative Session to benefit both consumers and retailers in the state by providing sales tax exempt shopping. This will help businesses by providing a boost in the economy and the consumer by allowing them to save money when shopping for clothing and shoes.

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For 2018, the holiday begins at 12:01 am on Friday, August 3, 2018 and ends at twelve midnight on Sunday, August 5, 2018.

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Sales of any article of clothing or footwear designed to be worn on or about the human body and the sales price of the article is less than one hundred dollars ($100) are exempt. This 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 when used for athletic activity or protective use, or to the rental of clothing or footwear.

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Any special clothing or footwear that is primarily designed for an athletic activity or protective use that is not normally worn except when used for athletic activity or protective use for which it is designed. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, and other similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing are considered taxable. The rental of clothing or footwear is also taxable.

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Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free.

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Yes, retailers may not charge tax on items that are tax-exempt during the sales tax holiday weekend.

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Yes, if an eligible item is less than $100 it is sales tax exempt during the sales tax holiday. An item that is $100 or more is taxable.

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The total price of items in the “bogo” cannot be averaged to qualify both items for the exemption. The exemption depends on the actual price paid for each item.

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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 retailer accepts a coupon that entitles the retailer to third-party reimbursement, such as a manufacturer’s coupon, the discount provided by the coupon does not reduce the item’s sales price for purposes of determining whether the item is eligible for the exemption.

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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 is not to be charged even if the exchange is made after the sales tax holiday. If a customer buys an eligible item during the sales tax holiday and returns the item after the tax holiday period for credit on the purchase of a different item, sales tax applies to the sale of the newly purchased item, even if it would have been eligible for the exemption during the sales tax holiday. If a customer buys an eligible item before the holiday period, but returns the item during the sales tax holiday period and receives credit on the purchase of a different item of eligible property, no sales tax is due on the sale of the new item.

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Yes, eligible items will qualify for the exemption when final payment on the layaway is made and the item is given to the customer during the exemption period.

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Eligible items sold to purchasers by mail, telephone, email or internet shall qualify for the sales tax exemption if the customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.

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Eligible items purchased during the sales tax holiday using a previously issued raincheck qualify for the exemption. If a raincheck issued during the sales tax holiday is redeemed after the sales tax holiday, the purchase is not tax exempt.

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Sales of eligible items exempted by the sales tax holiday should be reported on line 3g, “Other Legal Sales Tax Exemptions” of the Oklahoma Sales Tax report.

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“Clothing” means all human wearing apparel suitable for general use.  A nonexclusive list of clothing that is exempt from sales and use taxes follows:

 

  • Aprons, household and shop
  • Athletic supporters
  • Baby receiving blankets
  • Bathing suits and caps
  • Beach capes and coats
  • Belts and suspenders
  • Boots
  • Coats and jackets
  • Costumes
  • Diapers, children and adult, including disposable diapers
  • Ear muffs
  • Footlets
  • Formal wear
  • Garters and garter belts
  • Girdles
  • Gloves and mittens for general use
  • Hats and caps
  • Hosiery
  • Insoles for shoes
  • Lab coats
  • Neckties
  • Overshoes
  • Pantyhose
  • Rainwear
  • Rubber pants
  • Sandals
  • Scarves
  • Shoes and shoe laces
  • Slippers
  • Sneakers
  • Socks and stockings
  • Steel toed shoes
  • Underwear
  • Uniforms, athletic and non-athletic
  • Wedding apparel