Clothing and footwear are common, but not universal.
Back-to-school sales tax holidays often include everyday clothing and shoes. The details still vary. Some states exclude accessories, protective equipment, sports gear, or rentals. A backpack may be treated differently from a handbag even if both are carried to school.
- Check whether the rule says clothing, footwear, school uniforms, or apparel.
- Look for exclusions such as jewelry, watches, handbags, sports equipment, and protective gear.
- Use the per-item price limit, not the total receipt value, when the state uses a per-item cap.