For a little clarification courtesy of the Iowa government officials...
The basics...
No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a selling price less than $100.00. The exemption does not apply in any way to the price of an item selling for $100.00 or more. The exemption applies to each article priced under $100.00 regardless of how many items are sold on the same invoice to a customer.
- any article of wearing apparel and typical footwear intended to be worn on or about the human body.
"Clothing" does not include...
- watches, watchbands, jewelry, umbrellas, handkerchiefs, sporting equipment, skis, swim fins, roller blades, skates, and any special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.
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