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An
to over
to or Guidelines For Combined Sales Tax Holiday May 31, 2019
ABSORPTION OF TAX
Virginia law requires dealers to collect and remit to the Department the sales taxes on the sale of all taxable items.
In previous years, a dealer was permitted to absorb the sales tax only during the combined sales and use tax holiday, and in certain other specified situations. As a result of Senate Bill 1615 (Chapter 758, 2019 Acts of Assembly) passed during the 2019 General Assembly, and effective July 1, 2019, a dealer may now elect to absorb and assume payment of all or any part of the sales or use tax otherwise due from a purchaser, consumer, or lessee for most transactions throughout the year.
When a dealer elects to absorb the tax, he becomes liable for payment of the tax in the same manner as he is for tax collected from a purchaser. Further, the dealer must separately state the sales price of an item and the full amount of sales and use tax due on such item at the point of the sale or transaction, even ifthe dealer intends to absorb and assume the amount of tax due.
In order for a dealer to determine the amount of taxes he has absorbed and must remit to the Department, the amount absorbed is equal to the amount of sales tax the customer otherwise would have owed. For example, if a dealer wishes to absorb the tax on a non-qualifying school supply that costs $100, he may charge the customer the regular $100 price, but is responsible for remitting the 5.3% or 6% or 7% sales tax ($5.30 or $6.00 or $7.00). This is the amount of tax the customer normally would have owed had the dealer not elected to absorb the sales tax for that item.
SPECIFIC ISSUES
The following information sets out the application of tax with respect to various matters concerning sales during the sales tax holiday period.
Sales Tax Holiday Period/Timing
Dates of the sales tax holiday
The sales tax holiday is a recurring event that begins each year at 12:01 a.m. on the first Friday in August and ends at 11:59 p.m. on the Sunday immediately following. The holiday will expire on July 1, 2022.
Different time zones
The time zone of the seller’s location determines the authorized time period for the sales tax holiday when the purchaser is located in one time zone and a seller is located in another.
4
Guidelines
May
31,
the
the the
tax
exemption The
holiday payments
purchaser
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Exchanges
2019
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May Guidelines
31,
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advertised
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price
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+
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Guidelines
May
31,
The
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eligible
qualify
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render
rebate
gift
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certificates
amount
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portable
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price a
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period
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the
and
to
to
of is
May
Guidelines
31,
The
of even
may and
extended The
holiday. Sale
Virginia
affect
not
property Separately
Repairs
2019
services
included
labor,
sale sale
be
of
if
For
the
the
extended extended
labor, necessary
entitles
Example charges to
affect
alterations
for
may dresses the
Because
dresses
Example
sales generator
generator.
result
the
an
purchased
law
and
Virginia
sold
of
tax
of
warranty
Combined
item’s
alterations.
sales
does
amount
Extended
item
in
stated
purchase
an
an
exempts
tax
it
the
on
alterations
in
of
Virginia.
and
Customer
does
extended
extended
the
for
during
are
the
purchased
the
not
Customer
tax
at
warranty
eligibility
service
12:
item’s 11:
law
is
repair
are
for
charges
Because
$75
of
the
exempt,
plans base
not
rebate,
eligible
qualify
purchase
holiday.
not
Warranty
Customer
requires
the
Retailer
separately
alterations
Sales
both
not
the
Because
time
and
subject
eligibility
qualify to
parts.
and
price
warranty
to warranty,
that
rebate
included
for
is
sales
clothing
the
B’s
for
for
for
Customer
under
three
$125
he
because
Customer
Tax
subject
parts
exemption
For
sells
provide
of
the
of
the
exemption
dress repairs
dress
As
to
purchases
for
purchases
Customer
tax
the
is
for
to
stated
the
Holiday
an
years
respectively.
tax.
warranty
sales
that
the
exemption.
warranty.
exemption
not
in
formal
which
and
apparel,
the holiday.
to
dress.
additional
9
article
and
exceeds
the
such
for ultimately
and
warranty
considered
the
pays
provides
charges
footwear
of
combined
and
during
the base
the
provides
during
attire,
on-site the
sales
A’s alterations
sales
a
is
of
The
$1,000
clothing,
use
WaterSense
Customers
provision
alteration
This
eligible
during
the
clothing
generator.
dress
price
charge,
Customer
the
Retailer
includes
for
pays
for
separately including
and
the
tax
are
repair
$100
extended
sales
in
for
combined
the
services
only
of
to
combined
costs
the considered
determining
use
for
and
$1,000
to
the
or
the
of
apply
Customer services
provision
threshold,
charges
labor,
tax
clothing
exemption
sales
as
A
both
footwear,
tax.
repair
is
garments.
qualifying tuxedos
provision
$75,
dress,
and
stated
a
required
holiday.
service
rendered
to
for
result
repair sales
tax
including
sales
B
charges
the
parts
tax-free.
nontaxable
the
an
and
of
whether
and
purchase
purchases
she
holiday.
$30
and
and
labor
during additional
tax
of
of
additional
warranty
toilet
parts
portable
to
tax
Customer
footwear
and
do
repair the
in
is
alteration
formal
pay
holiday.
do
any
for
holiday,
subject
repairing
not
only
during
and
labor.
the
rebate,
the
not
The
the
sales
parts
an
$30
$30
are A
May Guidelines
31,
question
price
Sale
If the
that
tax
shipping
price the
sales transactions
included separately
Provided
determine charges
During delivery
Shipping
Under
two
2019
threshold
holiday
item.
item
of
that
of
For
or
tax
the
and sales
not entire handling
a qualify
Because Example shipping other
Retailer Example
Virginia
the
two
the
of
more
separate
are
do
and
in
qualifies
the
holiday,
and
exceeds
Combined
delivery
part
whether
footwear,
stated
sales property
the
exemption.
eligible
item,
not
tax
hurricane
treated
in
price
underlying
handling
requirements
for
handling
qualifying
of
law,
deliver
base which
and
charge
qualify
the
holiday.
14:
13:
tax
the
and
the
charges
the
handling
for
will
the
of
items
an
sales
price
sold
handling
as
holiday
price
combined
neither Customer
During
base
property
the
Sales
the
the
shipping
be
a
charges
applicable preparedness item
for
charges
“handling1’
will
Shipping
diesel
qualifying
items
by
for
The sales
of shipping
subject
entire
price
of
the
for
price
fee
be
meets
or
the
the
Tax
the
the
period,
one
the
charge
handling
Internet
sales
is
in
included
are
fuel
and
of
tax
does
are
sales
purchases
seller
dress
price
sales
dress
of
otherwise
Holiday
Virginia underlying
price
to
and
cost
$4.
charges
the
placed
and
item
the
holiday
tank
also
handling
sales
10
shipping
tax
not
of
The
items.
tax
is
to
handling
falls
threshold
tax
threshold
retailer
nor
item,
handling
and
$25.
in
meets
subject
holiday.
that exempt
the
include
are
holiday
together
and
the holiday,
separately
the
below a
exemption,
and
ineligible
service
item
purchaser,
since
charges
dress
exceeds
Retailer
never
and
Because
base
imposes
use
handling
the
charges
constitute
to
sales
from
for
charges
separately
if
exemption,
the
handling
sales
separately
Customer
required
that
tax.
online
as
added
price
charges.
qualifying
for
$100
stated
imposes
taxation.
are
the
a
price
and
the
item
a
but
fee
set exemption
may
tax.
shipping
of
are
included
priced
$63
part
to
fuel
threshold
the charges
threshold does
the
is
and
stated
for
shipping
qualifies
the
the
not
purchases
combined,
stated
Generally,
subject
items,
maximum
a
of
associated
tank
qualifying
item,
If
offered
separate
at
shipping
sales be
the
include
an
fee
in
charges
during
$95
are
used
does
charges
item
the base
for
the
and
for
charge
amount,
to
of
price.
during
for
not
tax.
and
clothing
the
the
$10
items
cost
for
base
the
to
items.
exceeds
not
and
the
price
one
for
sales
has
is
and
for
for
the
the
in of Guidelines May 31, threshold Threshold other generators, due and maximum the qualifying During maximum that price, not not Sale radio If items 2019 qualify exceed combined on footwear, does of For with hurricane regardless the exceeds exceeds qualifying the weather Example clock contains item), items, a Example Example the the exempt qualifying set Combined amount. not for entire allowable a sales item for sales entire the $350 for built-in for sales the because qualify the sales or is band $85. maximum the the preparedness and $60. eligible price 17: sales school 15: 16: tax $2,500 exemption of charge for exempt exemption, for tax $20 $20 clock whether tax taxable sales holiday, gas-powered for A Customer radio, Retailer Because the Sales Although permitted the price is book items holiday maximum price supply, the for due for exemption or from price price clock and Energy Tax a exemption of items the is the bag when on threshold. offers and sales stackable items, the sold the the clocks allowed purchases exemption, but for because for item. radio collective the Holiday is the for sales book set chainsaws, sale the an the sold as Star tax does a 11 full are $20 one shirt, price is are contains The exempt a sales qualifying as will tax $85 for bag, washer for a price. or normally package the not for price not single a price a sales WaterSense-designated the be during handkerchief, of $25. provided single cost weather school price item qualify and qualifying the imposed $60 item, qualifying Sales a of and unit price of The handkerchief item. not sold or falls entire the the of unit, for the supplies, whether for set dryer, the that an just tax band book sales chainsaw items together is under set, the upon such with hurricane set item price not must item. includes the and the radio exemption, bag falls even tax falls reduced an Si the as is the amount $100 tie of be item (an with greater If holiday. constitutes item 000 a accessories below the $60 with full below combination though an imposed weather preparedness a ineligible for will merchandise items, for qualifying full item package that threshold, by a that clothing $1 since than built-in qualify the portable unit the the does 00. band tax upon a the does set it and as is for Special Guidelines Dealer May 31, to Watersense for When agreed considered except has Purchases manufactured made order period; Custom If Mail 1) Items Participation Participation ineligible a 2019 furnish the the vendor paid order, For during purchased after item a Absorption fails credited See Any and hurricane unless remit sales During Exempt a or upon contractor orders the retail the Combined 2) WaterSense made telephone, places is the dealer or Page available transactions any the the tax contractor product in price, both materials, he the refuses for sale and exemption items to the holiday exemption customer such preparedness can online, 4 by future combined the collecting of a delivered enters of the sales plus Administration special contractor the for used show Sales these purchaser’s to erroneously and contractor an supplies delivery installation designated exemption. tax immediate by provide tax into period. orders agreed in Internet that mail period Tax guidelines order the to sales holiday performing any and in items, the sales order, after Holiday the and commercial and is for account. tax upon type for or sales paid contract, tax shipment, the 12 items exemption, a illegally necessary the immediate holiday, pays school or for or customer has of ultimate price for the use holiday, by from real information for been by contract. telephone under tax supplies, collected for capacity and the property the the the the services consumer on the shipment, that refunded the law customer the item sales which nontaxable dealer improvement must merchandise on transaction exempts Although clothing, tax are improvement and and dealer in the to to has of be treated even exchange the during the the use contractor any custom-made violated qualifying transactions seller the and absorption. if Department, purchaser tax. Energy is to delivery as the is purchaser not Energy contract, realty, not accepts exempt for If exemption the eligible agrees a an Star dealer is law. the or Star must or the if or
Dealer
May Guidelines
31,
determining
credit
noncommercial make the
certification While
use. The
purchased on total
the sales
charged dealer
sold with
identify combined
certification
provided
a
Records
are
Retail
In deemed
Refund purchases qualify
Rentals contractor
Rental
product.
Recordkeeping
credit
2019
order
the
sales sales
rented
records
his
subject
gross
Retailers
For
price
card
a
retailers
dealers
customarily
sales
for
items
the
good
of
for
sales
to
and
commercial
and
he
tax Therefore,
price
Combined
sales
tax
the
remains
obtain
or
exempt
out
receipts
appliances
the
of
date
for
from
whether
to
remitted
may
and
not
holiday
are
faith
reporting
checking
such
receipt
erroneously
exemption.
are
are and
can
the
tax
of
any
home
tax
on
charged
use
not
purchasers
be
qualifying
a
effort not
not
sales refunded
uses
of
consider
paid
tax-exempt
items
and the
which
refund
holiday
the
in
the
eligible
period.
purchases,
the
tax
and
the Sales
or
required
required
for
the
account
ultimate
on
for
to
to
product
personal and
item(s)
monthly tax.
tax
purchased
are
obtain
use
qualified
collected
ensure
of
Similarly,
form
identify
the
during
items
period.
Tax
the to
for
are of
tax
use
These
clearly
in
customers
line
to
merchandise
to
items
by
the
consumer
of
number
in
residential
is
a Holiday
paid ineligible
purchased
tax
return
obtain
sold
obtain
use.
the
that
question sales,
register
refund
which
purchased
on
items
exemption,
13
Retailers
by
records
purchases
during
identifiable.
and
qualifying
in
sales
which
during
any
retailer
Energy
error,
(Form
an
of
an
the
provided
are
those
from
on
for
of
tapes,
items
Energy
the
homes
exemption
are
exemption
tax
for
must
all
for
the
purchase
sold
his
the
the
must
for
a
the
ST-9).
Star sales
noncommercial
other
regardless
that
made
holiday
for
being
a
customer
sales
Energy
purchased
exemption.
commercial
sales
cash
Retail
period
and
identify
that
retailer.
Star
the
maintain
exemption
were
or
tax
exempt
purchased
by
the
and
certificate
WaterSense
developer
the tickets,
certificate
is
tax
period.
or
dealers
Star
of
a
holiday,
made,
sold
the
type,
WaterSense
must
of
items
developer
holiday
use
three The
and
records
whether
sales
or
items
use
during
exempt
or
tax
home
quantity, return
WaterSense
should
to
retailer
the
sold
or
for
years
whatever
or
has
retailers
and
assist
period
return,
are
that
other
items
other
that
name
the
who
and
built
or
the
to
does
of
reported
following
include
items
can
were
personal
the
and
the
clearly
in
in
items
taxes
must
are
on
the
claim
not
their
store
tax. the Guidelines For Combined Sales Tax Holiday May 31, 2019
purchased using a business or company credit or debit card or drawn on a company’s checking account are not eligible for the exemption.
Retail dealers who elect to absorb the tax on non-qualifying items must be able to demonstrate that the proper amount of tax has been accrued and remitted,
Energy Star Income Tax Deduction
Va. Code § 58.1-322.03 allows for a deduction equal to 20% of the sales and use tax paid in purchasing, for one’s personal use, any clothes washers, room air conditioners, dishwashers, and standard size refrigerators that meet or exceed the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States Department of Energy. The deduction cannot exceed $500 in each taxable year. Note that this deduction is completely separate and distinguished from the combined sales tax holiday, which allows for the exempt purchase of qualifying Energy Star items. Any rules listed withinthese guidelines shall apply only to the combined sales tax holiday, and have no bearing on the income tax deduction provided on certain energy efficient items.
ADDITIONALINFORMATION
These guidelines are available online in the Laws, Rules & Decisions section of the Department’s website, located at www.tax.virginia.gov. For additional information, please consult the Department’s specific holiday site, www.tax.virginia.gov/virginia sales-tax-holiday, or contact the Department’s Office of Customer Services at (804) 367-8037.
Approved:
Craig M. Burns Tax Commissioner
14
The
•
price Sales
•
•
use
The
price Sales
use
May
Guidelines
•
•
•
•
•
•
Photovoltaic
Inverters
Portable
tax
Two-way
following weather Weather
capability)
powered
powered
Portable,
powered
tax
Artificial
Portable,
boat
Batteries reusable
following
31,
of
of
Price
Price
during
o o
$1,000
o o 0 0 0 0
0
o
during
$60
2019
batteries),
Cell
Lanterns 9 AA
6 AAA
Glow
Flashlights
C
D
generators LIST
of
For
and
or
of
volt
radios
ice,
volt
band
cell cell
radios
radios
light
hurricane
ice
radios
battery-operated
hurricane
battery-operated, (excluding
the
cell
the
$1,000
less
or
$60
phone
devices
cell
Combined
sticks
inverter
blue
OF
less
combined
sources
combined
radios
per
or
including
with
(including
QUALIFYING
ice,
batteries
per
or
less
and
item.
preparedness
preparedness
that
automobile
electrical
power
less
and
ice
item.
including
generator
Sales
generate sales
sales
packs,
NOAA
self-
or
cables
or
self-
self-
power
tax
Tax
tax
HURRICANE
or
and
items
electricity
power
holiday,
items
holiday,
Holiday
APPENDIX
15
may
may cords I I I I
I I •
I I •
I
•
. •
I
•
provided
provided
Cell
Storm
Water
Manual
First Non
Bottled
Nonelectric Smoke Tarpaulins,
Carbon
Gas waterproof
Fire kits drop
Ground
Duct Bungee
Ratchet
be
be
PREPAREDNESS
purchased
purchased
reusable
A
phone
extinguishers
or
Aid
cloths,
tape
shutter
storage
that diesel
water
detectors
that
can
monoxide
anchor
straps
cords,
Kits
chargers
sheeting
food
such
plastic
the
openers
and
water
fuel
devices
containers
exempt
exempt
rope,
systems
items
other
storage
items
tanks
detectors
sheeting,
packets
ITEMS
and
have
flexible
of
of
have
or
or
coolers
the
paracords
the
containers
tie
a
plastic
a
sales
sales
sales
down
selling
and and Guidelines For Combined Sales Tax Holiday May 31, 2019
Chain saws and chain saw accessories
Gas-powered chain saws with a selling price of $350 or less and chain saw accessories with a sales price of $60 or less may be purchased exempt of the sales and use tax during the combined sales tax holiday. The followingis an all-inclusive list of the items that are deemed “chain saw accessories”: • Chains • Chain saw bar and nose lubricants • Two-cycle motor oil . Chain sharpeners and files Bars . Wrenches • Carrying cases and scabbards • Safety apparel, including chaps, gloves, hearing protectors, helmets, and protective glasses • Repair parts
16 Guidelines For Combined Sales Tax Holiday May 31, 2019
APPENDIX B
LIST OF QUALIFYINGSCHOOL SUPPLIES AND CLOTHING
List of 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 and such items may not be purchased exempt of the tax.
The followingis 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 their sales price of such item is $20 or less. 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)
17 Guidelines For Combined Sales Tax Holiday May 31, 2019
• 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 • Writingtablets
List of Clothing and Footwear Eligible for Exemption Clothing
“Clothing”means any article of wearing apparel and typical footwear intended to be worn on or about the human body. Clothing does not include sporting equipment or footwear designed primarilyfor athletic activity or protective use and not usually considered appropriate for everyday wear. These items may not be purchased exempt of the tax.
The followingis a list of items that are included in the term “clothing”and are therefore exempt from tax during the sales tax holiday period, provided the 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)
18
Guidelines
May
31,
• •
•
•
• •
•
• •
•
•
•
•
• • •
•
• •
•
• •
•
•
• •
•
• •
•
• •
•
•
• •
•
• •
•
•
•
2019
Overshoes
Sandals
Rubber
Rubber Robes Jerseys Jeans
Lab
Nightgowns, Neckwear,
Lingerie
Raincoats, Leotards Legwarmers
Gym Golf
Hosiery Garters
Hats
Insoles, Gloves Girdles
Fur Formal Coveralls Clerical
Footlets Costumes
Earmuffs Corsets
Dresses Diapers, Coats,
Choir
Beach Athletic
Bathing Bandanas
Boots
Belts
Baby Baby
For
coats
coats
clothing,
and
suits
bibs
receiving
and
Combined
capes
jackets,
and
wear
thong/flip-flops
pants
and
vestments
supporters
(both
inserts
suits,
and
children
and
caps
and
altar
and
and
(sold,
including
rain
and
mittens
garter
pajamas,
corset
for
tights
caps,
and
athletic
swim
stoles,
uniforms
clothes
hats,
clothing
for
and
blankets
rubber
men
not
and
Sales
coats
shoes
belts
laces
dresses,
for
windbreakers
trunks,
bow
rented)
and
and
shawls
and
adult,
and
shoes
general
Tax
ties,
ponchos
women
non-athletic)
other
cover-ups
including
shirts,
and
Holiday
neckties,
use
19
nightwear
wraps
(sold,
skirts,
disposable
and
and
not
pants
bathing
rented)
scarves
diapers caps
the
with
The
list.
“Clothing
Recreational
List
May
Guidelines
tax.
following
“clothing.”
of
31,
Clothing
•
•
• •
• •
•
•
•
•
• •
•
• •
•
•
Ineligible
The
2019
accessory
•
•
•
• •
•
• •
• •
•
•
Vests
Wedding
Suspenders Sneakers
Uniforms, Suits Slips
Underwear Steel
Socks
Skirts
Shorts
Slippers Shoes
Slacks Shirts
Scarves
For
following
Wigs
Watches
Wallets
Jewelry
Sun
Umbrellas
Cosmetics
nets
Handkerchiefs
Handbags
Hair Briefcases
Fabric,
items
Equipment
accessory
toed
and
Combined
and
and
Clothing
glasses
notions,
and
apparel,
are
items,”
athletic
thread,
shoes
blouses
stockings,
shoe
or
list
hair
considered
undergarments
contains
items
including,
laces
Accessory
pieces
means
and
Sales
buttons, including
including
non-athletic
Tax
examples
incidental
to
but
and
be veils
Holiday
Items,
not
clothing
yarn
athletic
20
(sold
limited
and
items
used
Protective
not
socks
accessory
is
worn
to,
not
to
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to or Guidelines For Combined Sales Tax Holiday May 31, 2019
“Protective equipment” means items that are intended for human wear and designed to protect the wearer against injuryor disease or against damage or injuryto other persons or property but are not suitable for general use. “Protective equipment” is not included withinthe 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 • Welders gloves and masks
“Spoil or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activitythat are not suitable for general use. “Sport or recreational equipment” is not included withinthe definition of “clothing,”and does not qualify for the sales tax holiday. The followinglist contains examples and is not intended to be an all-inclusive list.
Sport or recreational equipment
• Ballet and tap shoes • Bowlingshoes • Cleated or spiked athletic shoes • Gloves, including, but not limitedto, 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
21 Guidelines For Combined Sales Tax Holiday May 31, 2019
• Ski boots • Waders • Wetsuits and fins
22 Guidelines For Combined Sales Tax Holiday May 31, 2019
APPENDIX C
LIST OF QUALIFYINGENERGY STAR ANDWATERSENSE ITEMS
The following items are deemed exempt Energy Star or WaterSense items during the combined sales tax holiday, provided that:
• The item has been affixed with a Energy Star or WaterSense label; and
• The cost price of the item is $2,500 or less; and
• The item is purchased for noncommercial or personal use.
Energy Star Qualified Products
ENERGYSTAR
AirConditioners Dishwashers Ceiling Fans Light Bulbs Dehumidifiers Refrigerators Washing Machines/Clothes Washers
WaterSense Qualified Products m
Bathroom Sink Faucets Toilets Faucet Accessories Urinals Showerheads Landscape Irrigation Controllers
23