The 11th annual Iowa Sales Tax Holiday will be held Friday and Saturday, Aug. 6 and 7.
Qualifying clothing or footwear with a selling price of less than $100 will be exempt from sales and local option tax. The holiday does not include Sunday. Businesses that are open on these days and sell qualifying items are required to participate.
Lists of taxable and exempt items are available on the Iowa Department of Revenue Web site at www.iowa.gov/tax/educate/holiday1.html. Information on how to apply the tax to layaway and mail order items, rain checks, gift certificates, coupons, and exchanges is also available.
A sample of qualifying items includes:
§ Clothing and footwear considered appropriate for everyday wear such as shirts, pants, caps/hats, socks, shoes, sandals, underclothing
§ Uniforms for work and school
§ Adult and baby diapers
§ Bathing suits
§ Leotards and tights
Items that remain taxable on these two days include:
§ School supplies
§ Special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear