德州銷售稅節 20-22日登場
【德州訊】
August 06, 2010 06:00 AM | 35 觀看次數 | 0
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大多數公立學校新學年即將開學之際,德州民眾將歡度「銷售稅節」。8月20日至22日連續三天,許多價格在100元以下的商品免收銷售稅。
免收銷售稅的商品種類,包括中小學生使用的文具與書包,還有兒童或成人的衣服等。消費者每花100元,可節省8元左右。
德州銷售稅節每年8月第三個周末舉行,去年州議會修改法律,擴大銷售稅節期間免稅商品範圍。據估算,在銷售稅節購物的德州民眾,總共約可節省5930萬元。
被列入免稅的學校用品,包括紙、筆、信封、卡片、筆記簿等文具,還有包括計算器、午餐盒等。
Sales Tax Holiday August 20 - 22, 2010
德州免稅日 (大學以下學用品以及穿著單價100元以下適用)
School Supplies 學用品
The following is an all-inclusive list of qualifying school supplies (if priced less than $100):
- Binders
- Book bags
- Calculators
- Cellophane tape
- Blackboard chalk
- Compasses
- Composition books
- Crayons
- Erasers
- Folders; expandable, pocket, plastic, and manila
- Glue, paste and paste sticks
- Highlighters
- Index cards
- Index card boxes
- Legal pads
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- Lunch boxes
- Markers
- Notebooks
- Paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper
- Pencil boxes and other school supply boxes
- Pencil sharpeners
- Pencils
- Pens
- Protractors
- Rulers
- Scissors
- Writing tablets
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No exemption certificate is required - with one exception. If the purchaser is buying the supplies under a business account, the retailer must obtain an exemption certificate from the purchaser certifying that the items are purchased for use by an elementary or secondary school student. “Under a business account” means the purchaser is using a business credit card or business check rather than a personal credit card or personal check; being billed under a business account maintained at the retailer; or is using a business membership at a retailer that is membership based.
List of Clothing, Footwear and Backpacks, and Their Exemption Status
TAX-FREE |
TAXED |
- Baby clothes
- Backpacks for use by elementary and secondary students
- Belts with attached buckles
- Boots - cowboy, hiking
- Caps/hats - baseball, fishing, golf, knitted
- Coats and wraps
- Diapers - adult and baby
- Dresses
- Gloves (generally)
- Gym suits and uniforms
- Hooded shirts and hooded sweatshirts
- Hosiery
- Jackets
- Jeans
- Jerseys - baseball and football
- Jogging apparel
- Neckwear and ties
- Pajamas
- Pants and trousers
- Raincoats and ponchos
- Robes
- Shirts
- Shoes - sandals, slippers, sneakers, tennis, walking
- Socks (including athletic)
- Shorts
- Suits, slacks, and jackets
- Sweatshirts
- Sweat suits
- Sweaters
- Swimsuits
- Underclothes
- Work clothes and uniforms
- 資料來源:德州中文台
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- Accessories (generally) - barrettes, elastic ponytail holders, wallets, watches
- Backpacks - unless for use by elementary and secondary students
- Baseball cleats and pants
- Belt buckles (without belt)
- Boots - climbing, fishing, rubber work boots, ski, waders
- Buttons and zippers
- Cloth and lace, knitting yarns, and other fabrics
- Dry cleaning services
- Football pants
- Golf gloves
- Handbags and purses
- Handkerchiefs
- Hard hats
- Helmets - bike, baseball, football, hockey, motorcycle, sports
- Ice skates
- Jewelry
- Laundering services
- Leather goods - except belts with buckles and wearing apparel
- Pads - football, hockey, soccer, elbow, knee, shoulder
- Personal flotation devices
- Rented clothing (including uniforms, formal wear, and costumes)
- Roller blades and skates
- Safety clothing, glasses
- Shoes - bicycle (cleated), bowling, golf
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