Tax-free Sales Events are typically held around the time of back-to-school shopping. Stores in participating states don't collect sales tax, including local-option sales tax, on sales of specific items. The following applies to all participating stores:
- You're limited as to the number of items you may purchase tax-free. After the limit for the tax-free categories is met, sales tax will apply to the remainder of the sale. However, some county and city taxes still apply in some states.
- Exemption applies to each article priced under state limit, regardless of how many items are sold on the same receipt. However, this does not apply to school supplies purchased in Missouri.
- "Clothing" includes any article of wearable apparel, including footwear (except inline skates or roller skates), intended to be worn on or about the human body. "Clothing" does not include watches, watchbands, jewelry, umbrellas, handkerchiefs or sporting goods. However, sporting goods are considered clothing in North Carolina.