Virginia Sales Tax Holiday List of Qualifying School Supplies and Clothing

School supplies eligible for exemption “School supply,” means an item that is commonly used by a student in a course of study. For purposes of the sales tax holiday, the term does not include computers.

The following is an all-inclusive list of items that are exempt from tax during the sales tax holiday period, provided their sales price is $20 or less per item. Items do not need to be purchased for school use or in connection with a school activity to be eligible for exemption.

 Binder pockets  Markers (including dry erase markers and  Binders dry erase marker kits)  Blackboard chalk  Musical instruments, musical instrument  Book bags, messenger bags, and totes accessories, and replacement items for  Calculators musical instruments  Cellophane tape  Notebooks  Clay and glazes  Paintbrushes for artwork  Compasses  Paints (acrylic, tempera, and oil)  Composition books  Paper: loose leaf ruled notebook paper,  Computer storage media; diskettes; copy and printer paper, graph paper, recordable compact discs; and flash drives tracing paper, manila paper, colored paper,  Crayons poster board, and construction paper  Dictionaries and thesauruses  Pencil boxes and other school supply boxes  Disinfectant wipes  Pencil sharpeners  Dividers  Pencils  Erasers (including dry erase marker erasers  Pens and dry erase marker cleaning solution)  Protractors  Folders: expandable, pocket, plastic, and  Reference books manila  Reference maps and globes  Glue, paste, and paste sticks  Rulers  Hand sanitizer soap  Scissors  Highlighters  Sheet music  Index card boxes  Sketch and drawing pads  Index cards  Textbooks  Legal pads  Tissues  Lunch boxes and lunch bags (including  Watercolors disposable lunch bags)  Workbooks; and  Writing tablets

© 2017 Virginia Department of Taxation All Rights Reserved. Clothing and footwear eligible for exemption “Clothing” means any article of wearing apparel and typical footwear intended to be worn on or about the human body. For purposes of the sales tax holiday, clothing does not include sporting equipment or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear. These items may not be purchased exempt of the tax.

The following is a list of items that are included in the term “clothing” and are exempt from tax during the sales tax holiday period, provided their sales price is $100 or less per item. This is not an all-inclusive list. 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  Jeans  Athletic supporters  Jerseys (both athletic and non-athletic)  Baby bibs and clothes  Lab coats  Baby receiving blankets  Legwarmers  Bandanas  Leotards and tights  Bathing suits, swim trunks, cover-ups and  Lingerie bathing caps  Neckwear, including bow ties, neckties, and  Beach capes and coats scarves  Belts  Nightgowns, pajamas, and other nightwear  Boots  Overshoes and rubber shoes  Choir and altar clothing  Raincoats, rain hats, and ponchos  Clerical vestments  Robes  Coats, jackets, and windbreakers  Rubber pants  Corsets and corset laces  Rubber thong/flip-flops  Costumes (sold not rented)  Sandals  Coveralls  Scarves  Diapers, children and adult, including  Shirts and blouses disposable diapers  Shoes and shoe laces  Dresses  Shorts  Ear muffs  Skirts  Footlets  Slacks  Formal wear for men and women (sold, not  Slippers rented)  Slips  Fur coats and stoles, shawls and wraps  Sneakers  Garters and garter belts  Socks and stockings, including athletic socks  Girdles  Steel toed shoes  Gloves and mittens for general use  Suits  Golf clothing, caps, dresses, shirts, skirts,  Suspenders pants  Underwear or undergarments  Gym suits and uniforms  Uniforms, athletic and non-athletic  Hats and caps  Vests  Hosiery  Wedding apparel, including veils (sold not  Insoles, inserts for shoes rented

Clothing accessory items. “Clothing accessory items” means incidental items worn on the person or in conjunction with “clothing.” These items do not qualify for exemption during the sales tax holiday. The following list contains examples, but is not an all-inclusive list:

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

Protective equipment. “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” does not qualify for exemption during the sales tax holiday. The following list contains examples, but is not an all-inclusive list:

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

Sport or recreational equipment. “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” does not qualify for exemption during the sales tax holiday. The following list contains examples, but is not an all-inclusive list:

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