{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357.10","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357.10","heading":"Clothing or footwear - Exemption of certain sales -","body":"Exceptions.\n\nA. The sale of an article of clothing or footwear designed to\n\nbe worn on or about the human body shall be exempt from the tax\n\nimposed by Section 1354 of Title 68 of the Oklahoma Statutes if:\n\n1. The sales price of the article is less than One Hundred\n\nDollars ($100.00); and\n\n2. The sale takes place during a period beginning at 12:01 a.m.\n\non the first Friday in August and ending at 12 midnight on the\n\nfollowing Sunday, covering a period of three (3) days.\n\nB. Subsection A of this section shall not apply to:\n\n1. Any special clothing or footwear that is primarily designed\n\nfor athletic activity or protective use and that is not normally\n\nworn except when used for athletic activity or protective use for\n\nwhich it is designed;\n\n2. Accessories, including jewelry, handbags, luggage,\n\numbrellas, wallets, watches, and similar items carried on or about\n\nthe human body, without regard to whether worn on the body in a\n\nmanner characteristic of clothing; and\n\n3. The rental of clothing or footwear.\n\nC. The Oklahoma Tax Commission shall promulgate any necessary\n\nrules to implement the provisions of this section.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"123d61e4a28544c6d6c0e18f778b2487e530e73d1e32c55a662dcf486433b498","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357","next":"us-ok/okla.-stat.-tit.-68-68-1357.11"},"notice":"GroundRules: Original legal text. Not legal advice."}