Iowa's back-to-school sales tax holiday applies to certain clothing and footwear purchases. Dollar limits are per item.
The state has specific rules regarding coupon use. Manufacturer's coupons can't be used to reduce the sales price below the dollar limit. Store coupons and discounts can be used to lower the sales price, though.
Items put in layaway are not taxable no matter when you pay them off. Items already in layaway that are paid off during the tax free weekend are tax exempt.
Neighboring state Missouri also holds an annual sales tax holiday with more eligible items.
Iowa Sales Tax Holiday Dates
August 7-8, 2009Clothing Exempt from Iowa Sales Tax
Clothing with a sales price under $100 is exempt in the following categories:- Baby Bibs, Clothes and Diapers
- Bandannas
- Bathing Suits
- Belts With Buckles Attached
- Blouses
- Caps and Hats
- Coats and Wraps
- Costumes (not rented)
- Coveralls
- Diapers (adult and baby, cloth and disposable)
- Ear Muffs
- Formal Clothing (not rented)
- Gloves (general use)
- Graduation Caps and Gowns (not rented)
- Gym Suits and Uniforms
- Hooded Shirts and Sweatshirts
- Hosiery
- Jackets
- Jeans
- Jerseys for Athletic Wear
- Jogging Apparel
- Leg Warmers
- Leotards and Tights
- Neckwear (ties and scarves)
- Pants
- Raincoats and Rainhats
- Robes
- Shirts
- Shoelaces
- Shorts
- Skirts
- Sleepwear
- Socks
- Sweaters
- Ties and Suspenders
- Undergarments
- Uniforms
Footwear Exempt from Iowa Sales Tax
Shoes under $100 are not taxable if they are:- Cowboy Boots
- Galoshes
- General Purpose Boots
- Hiking Boots
- Overshoes and Rubber Shoes
- Rubber Thongs and Flip-Flops
- Running Shoes (non-cleated)
- Sandals
- Shoes Without Cleats or Spikes
- Slippers
- Sneakers
- Tennis Shoes
- Walking Shoes
Taxable Items
Jewelry, watches, sporting equipment and specialty clothing like athletic wear or protective clothes are not eligible for the tax free weekend. Iowa's Department of Revenue has compiled a list of rules for its sales tax holiday.More States With Sales Tax Holidays
- Alabama
- Connecticut
- Florida
- Georgia
- Louisiana
- Maryland
- Mississippi
- Missouri
- New Mexico
- New York
- North Carolina
- Oklahoma
- South Carolina
- Tennessee
- Texas
- Virginia
- Washington, D.C.
- West Virginia
