ICYMI: Virginia Sales Tax Holiday: Not Just for School Supplies

When most people think about the Virginia Sales Tax Holiday, they think of purchasing notebooks, pencils and other school supplies tax-free before the new school year begins.

Virginia will hold its annual three-day sales tax holiday next weekend, Aug. 5-7, so that families can stock up on items needed for the school year. The three-day holiday begins each year on the first Friday in August at 12:01 a.m. and ending the following Sunday at 11:59 p.m.

But did you know you can also purchase other items tax free that weekend, including such items as wedding dresses, diapers and costumes? (The catch: An item must cost $100 or less to be eligible.)

Also read: Fairfax County Public School Calendar 2016-2017

During the combined sales tax holiday period, consumers may purchase qualified items exempt of the sales and use tax. The holiday is not restricted to Virginia residents. Anyone purchasing exempt items during the holiday in Virginia, or buying exempt items for immediate delivery to a Virginia address is eligible.

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 the 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, messenger bags, and totes
• Calculators
• Cellophane tape
• Clay and glazes
• Compasses
• Composition books
• Computer storage media; diskettes; recordable compact discs; and flash
• drives
• Crayons
• Dictionaries and thesauruses
• Disinfectant wipes
• Dividers
• Erasers (including dry erase marker erasers and dry erase marker
• cleaning solution)
• Folders: expandable, pocket, plastic, and manila
• Glue, paste, and paste sticks
• Hand sanitizer soap
• Highlighters
• Index card boxes
• Index cards
• Legal pads
• Lunch boxes and lunch bags (including disposable lunch bags)
• 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 and printer 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
• Tissues
• Watercolors
• Workbooks; and
• Writing tablets

List of Clothing and Footwear Eligible for Exemption

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. Any other item that meets the definition of clothing and has a sales price of $100 or less per item 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
• 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, pajamas, and other nightwear
• Overshoes and rubber shoes
• 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 or undergarments
• Uniforms, athletic and non-athletic
• Vests
• Wedding apparel, including veils (sold not rented)

List of INELIGIBLE Clothing Accessory Items, Protective Equipment and Sports or Recreational Equipment

The following items are considered to be clothing accessory items that are subject to the tax. The following list contains examples and is not intended to be an all-inclusive list.

Clothing accessory items

• Briefcases
• Cosmetics
• Fabric, thread, buttons, and yarn used to make clothing
• Hair notions, including, but not limited to, barrettes, hair bows, and hair
• nets
• Handbags
• Handkerchiefs
• Jewelry
• Sun glasses
• Umbrellas
• Wallets
• Watches
• Wigs and hair pieces

“Protective equipment” means items that are intended for human wear and designed to protect the wearer against injury or disease or against damage or injury to other persons or property but are not suitable for general use. “Protective equipment” is not included within the definition of “clothing,” and does not qualify for exemption during the sales tax holiday. The following list contains examples and is not intended to be an all inclusive list.

Protective Equipment
Breathing masks, Clean room apparel and equipment, Ear and hearing protectors, Face shields, Hard hats, Helmets, Paint or dust respirators, Protective gloves, Safety belts, Safety glasses and goggles, Tool belts; and Welders gloves and masks.

“Sport or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. “Sport or recreational equipment” is not included within the definition of “clothing,” and does not qualify for the sales tax holiday. The following list contains examples and is not intended to be an all-inclusive list.

Sport or recreational equipment

• Ballet and tap shoes
• Bowling shoes
• Cleated or spiked athletic shoes
• Gloves, including, but not limited to, baseball, bowling, boxing, hockey,
• and golf
• Goggles
• Hand and elbow guards
• Life preservers and vests
• Mouth guards
• Roller and ice skates
• Shin guards
• Shoulder pads
• Ski boots
• Waders
• Wetsuits and fins

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