The District of Columbia will offer its second 2008 Sales Tax Holiday beginning at 12:01 am Saturday, August 2 through midnight Sunday, August 10. The Sales Tax holiday grants an exemption from the 5.75 percent sales tax for school supplies, clothes, shoes, and accessory items. To qualify, each item must cost $100 or less.
The sales tax exemption will apply to each eligible item, no matter how many items are on the bill. The exemption also applies to layaway sales if the retailer and customer enter into a layaway agreement during the exemption period or the customer makes final payment on the layaway order during the exemption period.
| Sales Tax Holiday | |
| Clothes (clothing) | Any article of apparel for humans, including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple-piece garments sold as a set, if $100 or less. |
| Shoes | All footwear, except skis, swim fins, roller blades, and roller-skates. |
| Accessory Items | Jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts and belt buckles, and other traditional accessory items. |
| School Supplies | Pens, pencils, stationery, art supplies, book bags, lunch boxes, calculators, and other items purchased for educational use in the classroom, at home, or for any school activity. |
Retailer Guidelines - General
Exempt sales mean that the Sales and Use tax is not due on the sale of a qualifying article of clothing, footwear, accessory items, or school supplies, if:
- The sales price of the item is $100 or less, and
- The sale takes place between 12:01 am on the first day of the Sales Tax Holiday and midnight on the final day of the Sales Tax Holiday.
Definitions:
- "Accessory items" are jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts, belt buckles, and other traditional accessory items.
- "Clothing" is any article of apparel for humans, including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple piece garments sold as a set, if $100 or less.
- "School supplies" are pens, pencils, stationery, art supplies, book bags, lunch boxes, calculators, and other items purchased for educational use in the classroom, at home, or for any school activity.
- "Shoes" are all footwear except skis, swim fins, roller blades, and roller-skates.
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Ellen
1 comment:
This is great- anyone up for a mom's day out (sans children) to do a little shopping?
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