Sales Tax holiday for School Supplies and Clothing

School Supplies and Clothing Sales Tax Holiday: 

This year the tax holiday will be August 2-4. 

During this holiday, purchases of school supplies selling for $20 or less per item, and purchases of  clothing and footwear selling for $100 or less per item will be exempt from sales tax. 

Here is a list of tax exempt items from the VA Department of Taxation: 

School Supplies: 

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 card boxes
  
• Index cards
  
• 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
  
• Watercolors
  
• Workbooks; and
  
• Writing tablets
  
  
  “School computer supply” is an item commonly used by a student in a course of study in which a computer is used. For purposes of the sales tax holiday, the term “school computer supply” is not included under the term, “school supply.” Any school computer supply is ineligible for exemption during the sales tax holiday. The following is a list of examples that constitute school computer supplies:
  • Computer storage media; diskettes; compact disks
    
  • Handheld electronic schedulers
    
  • Personal digital assistants
    
  • Printers for computers; and
    
  • Printer supplies for computers; printer paper, printer ink 
    
    
    
    
    
    
    
    
    0. 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. These items may not be purchased exempt of the tax.
       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
      
    • Beach capes and coats
      
    • Belts and suspenders
      
    • Bibs
      
    • Boots
      
    • Choir and altar clothing
      
    • Clerical vestments
      
    • Coats, jackets, and windbreakers
      
    • Corsets and corset laces
      
    • 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
      
    • 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
      
    • Pantyhose
      
    • Raincoats, rain hats, and ponchos
      
    • Robes
      
    • Rubber pants
      
    • Rubber thong/flip-flops
      
    • Sandals
      
    • Scarves
      
    • Shirts and blouses
      
    • Shoes and shoe laces
      
    • Shorts
      
    • Skirts
      
    • Slacks
      
    • Slippers
      
    • Slips
      
    • Sneakers
      
    • Socks and stockings, including athletic socks
      
    • Steel toed shoes
      
    • Suits
      
    • Suspenders
      
    • Underwear
      
    • Uniforms, athletic and non-athletic
      
    • Vests
      
    • Wedding apparel, including veils (sold not rented) 
      
      
      
      0.