As in previous years, law exempts most clothing and footwear priced under $100 from sales taxes. Backpacks which are worn on back and under $100 and used by elementary and secondary students are also exempt.
The 81st Texas Legislature passed HB 1801 (2009) expanding the list of items qualifying for exemption. Effective this year, most school supplies priced at less than $100 purchased for use by a student in an elementary or secondary school are exempted.
For complete list of tax-free items Google "Sales Tax Holiday (98-490)."