Alexandria Mom's Calendar of Events

Monday, August 1, 2011

Back to School Sales Tax Holiday

Virginia's Sales Tax Holiday will take place Friday, Saturday, and Sunday, August 5-7.  


During this "holiday", purchases of school supplies under $20 and purchases of clothing and footwear selling for under $100 will be exempt from sales tax. 

From the VA Department of Taxation: 

“School supply,” means an item that is commonly used by a student in a course of study. For purposes of the sales tax holiday, the term includes, “school art supply,” “school instructional material,” and “school music supply.” The term DOES NOT include computers or “school computer supplies”, and such items may not be purchased exempt of the tax.

The following is an all-inclusive list of items that are included in the term “school supply” and are therefore exempt from tax during the sales tax holiday period, provided their sales price is $20 or less per item. Only the following items are exempt as school supplies. Items need not be intended for use in school or in connection with a school activity to be eligible for the exemption.
• Binder pockets
Binders 
• Blackboard chalk 
• Book bags 
Calculators 
• Cellophane tape 
Clay and glazes 
Compasses 
Composition books 
Crayons 
Dictionaries and thesauruses 
Dividers 
Erasers (including dry erase marker erasers and dry erase marker cleaning solution) 
Folders: expandable, pocket, plastic, and manila 
Glue, paste, and paste sticks 
Highlighters 
Index cards and  boxes  
Legal pads 
Lunch boxes 
Markers (including dry erase markers and dry erase marker kits) 
Musical instruments, musical instrument accessories, and replacement items for musical instruments 
Notebooks 
Paintbrushes for artwork 
Paints (acrylic, tempera, and oil)
Paper: loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper
Pencil boxes and other school supply boxes 
Pencil sharpeners 
Pencils 
Pens
Protractors 
Reference books/ Reference maps and globes 
Rulers 
Scissors 
Sheet music 
Sketch and drawing pads 
Textbooks 
Workbooks  
Writing tablets


List of Clothing Eligible for Exemption
“Clothing” means any article of wearing apparel and typical footwear intended to be worn on or about the human body. Clothing DOES NOT include sporting equipment or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear. 

The following is a list of items that are included in the term “clothing” and are therefore exempt from tax during the sales tax holiday period, provided their sales price is $100 or less per item. This list is not all-inclusive. Other items meeting the definition of clothing may be purchased exempt of the tax.

Aprons, household and shop 
Athletic supporters 
Baby bibs and clothes , Baby receiving blankets
Bandanas 
Bathing suits, swim trunks, cover-ups and bathing caps  
Belts and suspenders 
Boots 
Choir and altar clothing 
Clerical vestments 
Coats, jackets, and windbreakers  
Costumes (sold not rented) 
Coveralls 
Diapers, children and adult, including disposable diapers 
Dresses 
Ear muffs 
Footlets 
Formal wear for men and women (sold, not rented) 
Fur coats and stoles, shawls and wraps 
Garters and garter belts Girdles 
Gloves and mittens for general use 
Golf clothing, caps, dresses, shirts, skirts, pants 
Gym suits and uniforms 
Hats and caps 
Hosiery, panyhose
Insoles, inserts for shoes 
Jeans 
Jerseys (both athletic and non-athletic) 
Lab coats 
Legwarmers/ Leotards and tights 
Lingerie 
Neckwear, including bow ties, neckties, and scarves 
Nightgowns 
Overshoes and rubber shoes 
Pajamas 
Raincoats, rain hats, and ponchos 
Robes
Rubber pants 
Sandals and flip flops
Scarves 
Shirts and blouses 
Shoes and shoe laces 
Shorts 
Skirts 
Slacks 
Slippers 
Slips 
Sneakers 
Socks and stockings, including athletic socks 
Steel toed shoes 
Suits 
Underwear 
Uniforms, athletic and non-athletic 
Vests 
Wedding apparel, including veils (sold not rented)



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