Tex. Tax Code § 151.326
CLOTHING AND FOOTWEAR FOR LIMITED PERIOD
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 151.326, CLOTHING AND FOOTWEAR FOR LIMITED PERIOD, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574845
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Full text
(a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes imposed by this chapter if:
(1) the sales price of the article is less than $100; 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.
(b) This section does 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 the 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.