To qualify for tax-free clothing, the apparel must cost $100 or less per item. It is important to note that items that are normally sold together (like shoes) cannot be split up to stay beneath the $100 threshold.
The sales tax holiday also applies to school and art supplies with a purchase price of $100 or less per item. School and art supplies that are purchased for business or trade use do not qualify for the exemption.
Also important to note, the sales tax holiday applies to computers, laptops and tablets with a sales price of $1,500 or less for personal use only.