Iowa Sales Tax Holiday is Here

Today into tomorrow, Iowa is having its Annual Sales Tax Holiday on clothing and shoes. The Iowa Code section section 423.3(68)(a)(2) states, “the sales tax holiday begins at 12:01 a.m. on the first Friday in August and ending at 12:00 am midnight the following day.”

“Clothing” is defined as “any article of wearing apparel and typical footwear intended to be worn on or about the human body.”

“Clothing” does not include, “watches, watchbands, jewelry, umbrellas, handkerchiefs, sporting equipment, skis, swim fins, roller blades, skates, and any special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.”

An important note is that the sales tax exemption does not apply if the item to be purchased is more than $100 in price, and items usually sold as a pair, such as shoes, can not be sold separately to have the exemption apply. The exemption also applies to any items ordered online that qualify, even if the delivery date is after the exemption window.

Make-A-Splash is also having a sale today alongside the sales tax holiday for these next couple days. Here’s a word from Sue Kyle.

For all information about the holiday, please visit the Iowa Department of Revenue’s website: https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowas-annual-sales-tax-holiday