Just in time for the back to school season, Iowa’s popular annual sales tax holiday is Friday and Saturday.

The suspension of sales tax, including local taxes, on designated items increases business at local stores and reduces the cost of back-to-school shopping for families.

The exemption applies to select clothing and footwear priced at less than $100, whether it’s purchased in-store or online, as long as items qualify and are purchased through an Iowa store. It is primarily for everyday clothing and footwear.

It does not include watches, watchbands, jewelry, sporting equipment or items designed primarily for athletic activity or protective use, according to the Iowa Department of Revenue.

For example, the exemption applies to athletic socks but not to baseball cleats or ballet shoes, to gloves but not golf or baseball gloves and to running shoes or overshoes but not bowling shoes or ski boots. It encompasses a lot of popular garments, like jeans, shorts, jogging apparel, hoodies, underwear, hose, leotards, bras, blouses, uniforms, dress clothes, sweaters, sweatshirts, sleepwear, socks, shoes, coats, etc.

Although the sales tax holiday is thought of as an aid to shopping for students because of the time of year, it also includes clothing and footwear for younger children and adults. For example, tax-exempt items include diapers (for infants or adults), diaper bags, receiving blankets, knitted hats, steel-toed shoes, general-purpose boots, work clothes, support hose, suits, suspenders, etc.

They do not include wallets, purses, sunglasses (except prescription), luggage or duffel bags.

A few other notes:

• A coupon cannot be used to reduce the taxable price below $100 (It can still be used to reduce the price you pay)

• You cannot average the price of items where you can buy one and get one free or at a reduced price to bring the price below $100

• Items normally sold as a unit must still be sold as a unit

For more information, visit tax.iowa.gov/iowas-annual-sales-tax-holiday.

Exempt Items:

A

Adult Diapers

Aerobic Clothing

Antique Clothing

Aprons, household

Athletic Socks

Athletic supporters

B

Baby bibs, clothes, diapers, receiving blankets

Bandanas

Bathing suits, caps, cover-ups

Belts

Bibs

Blouses

Boots, general purpose

Bow ties

Bowling shirts

Bras

Bridal apparel, sold not rented

C

Camp clothing

Caps and hats, including sports

Chef’s uniforms

Children’s novelty costumes

Choir and altar clothing

Clerical vestments

Coats and wraps

Corsets and corset laces

Costumes, sold not rented

Coveralls

Cowboy boots

D

Diapers, diaper inserts (adult and baby, cloth or disposable)

Dress gloves, shoes

Dresses

E

Ear muffs

Employee uniforms

F

Footlets

Formal clothing, sold not rented

Fur coats and stoles

G

Galoshes

Garters and garter belts

Girdles, bras, and corsets

Gloves (generally), such as dress, garden, leather and work

Golf clothing, caps, dresses, shirts, skirts, pants

Graduation caps and gowns, sold - not rented

Gym suits and uniforms

H

Hats

Hiking boots

Hooded shirts and sweatshirts

Hosiery, including support hosiery

I

Insoles

J

Jackets

Jeans

Jerseys

Jogging apparel, bras

K

Knitted caps, hats

L

Lab coats

Leather clothing

Leg warmers

Leotards and tights

Lingerie

M

Martial arts attire

Men’s formal wear, sold not rented

N

Neckwear, including ties and scarves

Nightgowns and night shirts

O

Overshoes and rubber shoes

P

Pajamas

Pants

Panty hose

Ponchos

Prom dresses

R

Raincoats, rain hats, and ponchos

Receiving blankets for babies

Religious clothing

Riding pants

Robes

Rubber pants

Rubber thongs, flip-flops

Running shoes without cleats

S

Sandals

Scarves

Scout uniforms

Shawls and wraps

Shirts

Shoe inserts and laces

Shoes without cleats

Shoes; steel-toed

Shorts

Shoulder pads for dresses, jackets, etc.

Skirts

Slacks

Sleepwear, nightgowns, pajamas

Slippers

Slips

Sneakers

Socks

Stockings

Suits, slacks, and jackets

Support hose

Suspenders

Sweaters

Sweatshirts

Swim suits, trunks

T

Tennis skirts, dresses, shoes

Ties

Tights

Trousers

Tuxedos, but not cufflinks and rentals

U

Underclothes

Underpants

Undershirts

Uniforms for work and school

V

Veils

Vests, general, to wear with suits

W

Walking shoes

Wedding apparel

Windbreakers

Work clothes and uniforms

Taxable Items (the holiday does not apply to these items):

A

Alterations of Clothing

Athletic Gloves & Pads

B

Backpacks

Ballet shoes

Barrettes and bobby pins

Baseball cleats and glove

Belt buckles sold without belts attached

Belts for weightlifting

Bicycle shoes with cleats

Billfolds, wallets

Blankets (except baby receiving blankets)

Book bags

Boutonnieres

Bowling shoes, rented and sold

Bracelets

Briefcases

Buttons

C

Checkbook covers

Chest protectors

Cleated and spiked shoes

Cloth and lace, knitting yarns, and other fabrics

Clothing repair

Clothing repair items, such as thread, buttons, tapes, iron-on patches, zippers

Coin purses

Corsages and boutonnieres

Cosmetic bags

Cosmetics

Crib blankets

D

Diaper bags

Dry cleaning services

Duffel bags

E

Elbow pads

F

Fabric

Fanny packs

Fins

Fishing boots, waders, vests

Football pads, pants, shoes, gloves

G

Garment bags

Gloves (protective), such as rubber, surgical, welding

Gloves (sports), such as baseball, batting, bicycle, football, golf, handball, hockey, racquetball, tennis, weightlifting

Goggles, except prescription

Golf gloves

H

Hair nets, bows, clips, and bands

Handbags and purses

Handkerchiefs

Hard hats

Helmets: bike, baseball, football, hockey, motorcycle, etc.

Hunting vests

I

Ice skates

In-line skates

J

Jewelry

K

Key chains and cases

Knee pads

L

Laundry services

Life jackets and vests

Luggage

M

Makeup bags

Monogramming services

P

Pads: football, hockey, soccer

Paint or dust masks

Patterns

Protective gloves and masks

Purses

R

Rented clothing, including uniforms, formal wear, and costumes

Rented shoes or skates

Repair of clothing

Roller blades and skates

S

Safety clothing

Safety glasses, except prescription

Safety shoes not adaptable for streetwear

Scuba gear

Shaving kits/bags

Shin guards and padding

Shoes with cleats, spikes

Shoulder pads: football, hockey, etc.

Shower caps

Skates: ice, roller

Ski boots, vests, suits

Skin diving suits

Special protective clothing or footwear not adaptable for streetwear

Sports helmets

Sports pads: football, hockey, soccer, knee, elbow, shoulder

Sports uniforms, pads, helmets

Suitcases

Sunglasses, except prescription

Sweatbands: arm, wrist, head

Swim masks, fins, goggles

T

Tap dance shoes

Thread

U

Umbrellas

W

Wallets, billfolds

Watch bands

Watches

Water ski vests

Weight lifting belts

Wet and dry diving suits

Wigs, toupees, and chignons

Y

Yard goods

Yarn

Z

Zippers

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