Oklahoma § 68-1357.10 - Clothing or footwear - Exemption of certain sales Exceptions

§ 68-1357.10. Clothing or footwear - Exemption of certain sales Exceptions

A. The sale of an article of clothing or footwear designed to

be worn on or about the human body shall be exempt from the tax

imposed by Section 1354 of Title 68 of the Oklahoma Statutes if:

Oklahoma Statutes - Title 68. Revenue and Taxation

1. The sales price of the article is less than One Hundred

Dollars ($100.00); and

2. The sale takes place during a period beginning at 12:01 a.m.

on the first Friday in August and ending at 12 midnight on the

following Sunday, covering a period of three (3) days.

B. Subsection A of this section shall not apply to:

1. Any special clothing or footwear that is primarily designed

for athletic activity or protective use and that is not normally

worn except when used for athletic activity or protective use for

which it is designed;

2. Accessories, including jewelry, handbags, luggage,

umbrellas, wallets, watches, and similar items carried on or about

the human body, without regard to whether worn on the body in a

manner characteristic of clothing; and

3. The rental of clothing or footwear.

C. The Oklahoma Tax Commission shall promulgate any necessary

rules to implement the provisions of this section.

Added by Laws 2007, c. 136, § 3, eff. July 1, 2007.