DES MOINES, Iowa -- Starting at 12:01 a.m. Friday, shoppers can buy clothing items sans sales tax until Saturday night.
Exemption period: from 12:01 a.m., August 7, 2015, through midnight, August 8, 2015. This is an annual event on the first Friday and Saturday of August. The holiday does not include Sunday.
No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a selling price less than $100. The exemption does not apply in any way to the price of an item selling for $100 or more. The exemption applies to each article priced under $100 regardless of how many items are sold on the same invoice to a customer
Below is how the Iowa Department of Revenue defines what is clothing:
- any article of wearing apparel and typical footwear intended to be worn on or about the human body.
"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.
Here is a list of items that are taxable or exempt.
Businesses that are open on these days are required to participate.