Back-to-school sales tax holiday returns

People shopping in Hoover on the first weekend in August once again get to take advantage of a waiver of sales and use taxes for certain “back-to-school” purchases.

The state of Alabama, Shelby County and the city of Hoover all have waived their portions of sales and use taxes for Aug. 5-7, and Jefferson County is for the first time in many years participating, waiving all but the 1 percent Jefferson County sales tax devoted to education.

Items exempt include clothing with a sales price of $100 or less per item (excluding certain accessories and protective and sports equipment); computer equipment and supplies with a sales price of $750 or less per item or computer package; and noncommercial purchases of school supplies, school art supplies or school instructional materials up to $50 per item.

Clothing items eligible for the waiver include: belts, boots, caps, coats, diapers, dresses, gloves, gym suits, hats, hosiery, jackets, jeans, neckties, pajamas, pants, raincoats, robes, sandals, scarves, school uniforms, shirts, shoes, shorts, socks, sneakers and underwear.

School supplies eligible for the waiver include binders, blackboard chalk, book bags, calculators, cellophane tape, compasses, composition books, crayons, erasers, folders, glue and paste, highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks, paper, pencil boxes and other school supply boxes, pencil sharpeners, pencils, pens, protactors, rulers, scissors, writing tablets, clay and glazes, paints, art paintbrushes, sketch and drawing pads, watercolors, reference maps and globes, required textbooks priced between $30 and $50 and books priced at $30 or less.

Items that still will be taxed include: belt buckles sold separately, hair barrettes and bows, handbags, handkerchiefs, jewelry, patches and emblems, sunglasses and eyeglasses, watches, wigs and hair pieces, ear and hearing protectors, helmets, protective gloves, safety glasses and goggles, tool belts, ballet or tap shoes, cleated or spiked athletic shoes, athletic gloves and goggles, hand and elbow guards, mouth guards, roller and ice skates, shin guards, shoulder pads, ski boots, waders, wet suits and fins.