Texas Sales Tax Holiday

Practitioners are reminded that the annual Texas Sales Tax Holiday is approaching. On August 17 – 19, Texas taxpayers may purchase most clothing and footwear priced under $100 tax-free. Backpacks – when used by elementary and secondary students – have been added to the list of eligible items.

Sellers are cautioned that it is unlawful to advertise that they will pay their customer’s sales tax when taxable items are purchased. Additionally, sellers are prohibited from advertising that they will not collect sales tax on taxable items.

Click here for a detailed list of taxable vs. nontaxable items.

Comptroller Announces Tax Relief for North Texas

Victims of Recent Flooding

The Texas Comptroller’s Office has announced relief provisions for North Texas individuals and businesses affected by recent flooding. Taxpayers in the following counties are eligible: Bosque, Cooke, Coryell, Denton, Grayson and Tarrant.

• Labor to repair storm-damaged, nonresidential property may be purchased tax-free when these labor charges are separately stated on the bill. Generally, labor to repair nonresidential property is taxable.

• Services purchased to repair storm-damaged property – including dry cleaning of clothing and draperies, rug and carpet cleaning and appliance repairs – may be purchased tax-free.