The annual State of Oklahoma Tax-Free Weekend is used to encourage consumers to shop small. The sales tax holiday, which begins on Friday, and runs through Sunday, is a great opportunity to support local businesses.

A sales tax holiday is a period of time when retail sales taxes are not collectible or payable on a specific class of purchases.

According to the OTC, sales of any article of clothing or footwear designed to be worn on or about the human body and the sales price of the article is less than one hundred dollars are exempt. This does not apply to the sale of any accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not nor- mally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear.

Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, and other similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing are considered taxable. The rental of clothing or footwear is also taxable.

“Clothing” means all human wearing apparel suitable for general use. A nonexclusive list of clothing that is exempt from sales and use taxes follows:

• Aprons, household and shop

• Athletic supporters

• Baby receiving blankets • Bathing suits and caps

• Beach capes and coats

• Belts and suspenders

• Boots

• Coats and jackets

• Costumes

• Diapers, children and adult, including disposable diapers

• Earmuffs

• Footlets

• Formal wear

• Garters and garter belts

• Girdles

• Gloves and mittens for general use

• Hats and caps

• Hosiery

• Insoles for shoes

• Lab coats

• Neckties

• Overshoes

• Pantyhose

• Rainwear

• Rubber pants

• Sandals

• Scarves

• Shoes and shoelaces

• Slippers