The annual Oklahoma Sales Tax Holiday is the first Friday, Saturday, and Sunday in August. This year’s dates are August 5, 6, & 7.
Oklahoma’s Sales Tax Holiday is for the purchase of clothing and shoes only. It does not include non-clothing or shoe items such as jewelry and hair accessories or school supplies.
Here is information about the tax holiday available on the Oklahoma Tax Commission website:
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.
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.
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.
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.
“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
Earmuffs
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 shoelaces
Slippers
Sneakers
Socks and stockings
Steel toed shoes
Underwear
Uniforms, athletic and non-athletic
Wedding apparel
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