What qualifies in Texas
The item-by-item list — including the borderline cases. Dates and the short version live on the Texas holidays page.
Clothing and footwear that qualifies
Under $100 per item — a $100.00 sticker misses by a penny| Item | Price cap | Tax status |
|---|---|---|
| Jeans, pants and shirts | $100 | Exempt |
| Dresses, skirts and blouses | $100 | Exempt |
| Coats, jackets and raincoats | $100 | Exempt |
| Sweaters and hooded sweatshirts | $100 | Exempt |
| Baby clothes and bibs | $100 | Exempt |
| Diapers, cloth or disposable baby and adult diapers both count | $100 | Exempt |
| Underwear, bras, socks, tights and hosiery | $100 | Exempt |
| Pajamas, nightgowns and robes | $100 | Exempt |
| Cowboy and hiking boots general-purpose boots count; ski boots and fishing waders don't | $100 | Exempt |
| Sneakers, tennis and running shoes running shoes only if they don't have cleats | $100 | Exempt |
| Sandals, flip-flops and slippers | $100 | Exempt |
| Steel-toe safety shoes only if they're the sort you could wear down the street | $100 | Exempt |
| School, work and nurse uniforms buying counts, renting doesn't | $100 | Exempt |
| Graduation caps and gowns | $100 | Exempt |
| Swimsuits, gym suits and jogging suits | $100 | Exempt |
| Hats, caps and cold-weather earmuffs noise-cancelling earmuffs are taxed | $100 | Exempt |
| Belts with the buckle attached a buckle sold on its own is taxed | $100 | Exempt |
| Neckties, bow ties and scarves | $100 | Exempt |
| Children's novelty costumes and costume masks rented costumes are taxed | $100 | Exempt |
| Leather and dress gloves unless you're renting them | $100 | Exempt |
| Hunting and fishing vests non-flotation styles only | $100 | Exempt |
Clothing and footwear that stays taxable
| Item | Price cap | Tax status |
|---|---|---|
| Football pads and football pants | — | Not exempt |
| Cleated and spiked shoes — baseball, soccer, golf, track, cycling | — | Not exempt |
| Baseball, batting, golf and hockey gloves | — | Not exempt |
| Ballet, tap and jazz shoes | — | Not exempt |
| Bowling shoes taxed whether you rent them or buy them | — | Not exempt |
| Ski boots, snow ski suits and fishing waders | — | Not exempt |
| Rubber work boots, overshoes and galoshes | — | Not exempt |
| Helmets, shin guards and knee pads | — | Not exempt |
| Life jackets and flotation vests | — | Not exempt |
| Swim goggles, masks and fins | — | Not exempt |
| Sunglasses and safety glasses prescription pairs are the exception | — | Not exempt |
| Hard hats, welder aprons and N95 masks | — | Not exempt |
| Work, garden and rubber gloves | — | Not exempt |
| Jewelry, watches and watch bands | — | Not exempt |
| Handbags, purses, wallets and umbrellas | — | Not exempt |
| Barrettes, hair bows and headbands | — | Not exempt |
| Shoelaces, shoe inserts and insoles | — | Not exempt |
| Rented clothing uniforms, formal wear and costumes all count as rentals | — | Not exempt |
| Alterations, embroidery, dry cleaning and shoe repair | — | Not exempt |
| Fabric, thread, buttons and zippers | — | Not exempt |
| Clothing subscription boxes | — | Not exempt |
| Anything priced $100 or more the price has to be under $100, so an even $100.00 is taxed | — | Not exempt |
Backpacks and bags
Under $100, and up to 10 backpacks in one trip| Item | Price cap | Tax status |
|---|---|---|
| Student backpacks up to 10 at a time, no paperwork needed | $100 | Exempt |
| Backpacks with wheels | $100 | Exempt |
| Messenger bags | $100 | Exempt |
| Framed backpacks | — | Not exempt |
| Gym, duffel and athletic bags | — | Not exempt |
| Computer bags, briefcases and luggage | — | Not exempt |
School supplies on the Texas list
Under $100 per item — only the supplies named on the Comptroller's list count| Item | Price cap | Tax status |
|---|---|---|
| Pens, pencils and markers dry erase markers included | $100 | Exempt |
| Crayons, chalk and highlighters | $100 | Exempt |
| Erasers and pencil sharpeners | $100 | Exempt |
| Notebooks, composition books and legal pads | $100 | Exempt |
| Loose-leaf, copy, graph, construction paper and poster board | $100 | Exempt |
| Binders and folders | $100 | Exempt |
| Glue, paste and cellophane tape | $100 | Exempt |
| Scissors, rulers, protractors and compasses | $100 | Exempt |
| Calculators | $100 | Exempt |
| Lunch boxes and book bags | $100 | Exempt |
| Index cards, pencil boxes and writing tablets | $100 | Exempt |
| School supply kits a mixed kit is tax-free only if the qualifying items inside are worth more than the rest | $100 | Exempt |
| Supplies bought on a business account still tax-free, but you have to hand the seller an exemption certificate | $100 | Exempt |
School items that stay taxable
| Item | Price cap | Tax status |
|---|---|---|
| Textbooks | — | Not exempt |
| Computers, tablets and software | — | Not exempt |
| Supplies not named on the list the list is the whole rule — if an item isn't on it, you pay tax | — | Not exempt |
Full list: Texas Comptroller, Publication 98-490, Sales Tax Holiday — checked on 2026-08-14. When an item isn't on this page, that publication is the place to look.