Tax-free shopping begins Friday

The 14th annual Iowa Sales Tax Holiday for back-to-school apparel shopping is Friday and Saturday throughout the state.

Individual items of clothing or footwear must cost less than $100 each for the sales tax exemption to apply.

Businesses open on Friday and Saturday in Iowa are required to participate in not charging sales tax on qualifying items. No sales tax, including local option sales taxes, will be collected on articles of clothing and footwear selling for less than $100.

The exemption applies to each article priced under $100, regardless of how many items are sold on the same invoice to a customer.

A complete list of clothing and footwear items is available online at website www.iowa.gov/tax/educate/STHList.pdf designating items as taxable or exempt for Friday and Saturday purchases.

Accessories such as hair bows or belt buckles are not tax exempt; scarves, neckties, aerobic clothing and baby bibs, baby clothes, diapers and receiving blankets are tax exempt on Friday and Saturday.

Regular sales tax on all clothing and shoes resumes Sunday.

Clothing does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, sporting equipment, skis, swim fins, roller blades, skates and any special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.

Manufacturer?s coupons do not reduce the sales price of an item. A manufacturer?s coupon cannot be used to reduce the selling price of an item to less than $100 in order to qualify for the exemption.