Iowa Sales Tax Holiday Alphabetical List of Representative Items Taxable Items: A G S Alterations of Clothing Garment bags Safety clothing Athletic Gloves & Pads Gloves (protective), such as rubber, Safety glasses, except prescription surgical, welding Safety shoes not adaptable for B Gloves (sports), such as baseball, streetwear Backpacks batting, bicycle, football, golf, Scuba gear Ballet shoes handball, hockey, racquetball, Shaving kits/bags Barrettes and bobby pins tennis, weightlifting Shin guards and padding Baseball cleats and glove Goggles, except prescription Shoes with cleats, spikes Belt buckles sold without belts Golf gloves Shoulder pads: football, hockey, etc. attached Shower caps Belts for weightlifting H Skates: ice, roller Bicycle shoes with cleats Hair nets, bows, clips, and bands Ski boots, vests, suits Billfolds, wallets Handbags and purses Skin diving suits Blankets (except baby receiving Handkerchiefs Special protective clothing or footwear blankets) Hard hats not adaptable for streetwear Book bags Helmets: bike, baseball, football, Sports helmets Boutonnieres hockey, motorcycle, etc. Sports pads: football, hockey, soccer, Bowling shoes, rented and sold Hunting vests knee, elbow, shoulder Bracelets Sports uniforms, pads, helmets I Briefcases Suitcases Ice skates Buttons Sunglasses, except prescription In-line skates Sweatbands: arm, wrist, head C Swim masks, fins, goggles Checkbook covers J Jewelry Chest protectors T Cleated and spiked shoes K Tap dance shoes Cloth and lace, knitting yarns, and Key chains and cases Thread other fabrics Knee pads Clothing repair U Clothing repair items, such as L Umbrellas thread, buttons, tapes, iron-on Laundry services patches, zippers Life jackets and vests W Wallets, billfolds Coin purses Luggage Corsages and boutonnieres Watch bands Cosmetic bags M Watches Cosmetics Makeup bags Water ski vests Crib blankets Monogramming services Weight lifting belts Wet and dry diving suits D P Wigs, toupees, and chignons Diaper bags Pads: football, hockey, soccer Dry cleaning services Paint or dust masks Y Duffel bags Patterns Yard goods Protective gloves and masks Yarn E Purses Elbow pads Z R Zippers F Rented clothing, including uniforms, Fabric formal wear, and costumes Fanny packs Rented shoes or skates Fins Repair of clothing Fishing boots, waders, vests Roller blades and skates Football pads, pants, shoes, gloves Exempt Items: A Gloves (generally), such as dress, Robes Adult Diapers garden, leather and work Rubber pants Aerobic Clothing Golf clothing, caps, dresses, shirts, Rubber thongs, flip-flops Antique Clothing skirts, pants Running shoes without cleats Graduation caps and gowns, sold - Aprons, household S Athletic Socks not rented Gym suits and uniforms Sandals Athletic supporters Scarves B H Scout uniforms Baby bibs, clothes, diapers, Hats Shawls and wraps receiving blankets Hiking boots Shirts Bandanas Hooded shirts and sweatshirts Shoe inserts and laces Bathing suits, caps, cover-ups Hosiery, including support hosiery Shoes without cleats Belts Shoes; steel-toed I Shorts Bibs Insoles Blouses Shoulder pads for dresses, jackets, etc. Boots, general purpose J Skirts Bow ties Jackets Slacks Bowling shirts Jeans Sleepwear, nightgowns, pajamas Bras Jerseys Slippers Bridal apparel, sold not rented Jogging apparel, bras Slips Sneakers C K Socks Camp clothing Knitted caps, hats Stockings Caps and hats, including sports Suits, slacks, and jackets Chef’s uniforms L Support hose Children’s novelty costumes Lab coats Suspenders Choir and altar clothing Leather clothing Sweaters Clerical vestments Leg warmers Sweatshirts Coats and wraps Leotards and tights Swim suits, trunks Corsets and corset laces Lingerie Costumes, sold not rented T Coveralls M Tennis skirts, dresses, shoes Martial arts attire Cowboy boots Ties Men’s formal wear, sold not rented Tights D Trousers N Diapers, diaper inserts (adult and Tuxedos, but not cufflinks and rentals baby, cloth or disposable) Neckwear, including ties and scarves Dress gloves, shoes Nightgowns and night shirts U Underclothes Dresses O Underpants Overshoes and rubber shoes E Undershirts Ear muffs P Uniforms for work and school Employee uniforms Pajamas Pants V F Veils Panty hose Footlets Vests, general, to wear with suits Formal clothing, sold not rented Ponchos Fur coats and stoles Prom dresses W Walking shoes G R Galoshes Raincoats, rain hats, and ponchos Wedding apparel Garters and garter belts Receiving blankets for babies Windbreakers Girdles, bras, and corsets Religious clothing Work clothes and uniforms Riding pants

[email protected] • 800-367-3388 • 515-281-3114 • tax.iowa.gov rev 7/11/18