Texans get a break from state and local sales taxes on purchases of most clothing and footwear on Aug. 3-5. The three-day sales tax holiday, Texas’ third, begins at 12:01 a.m., Friday, Aug. 3, and ends at midnight on Sunday, Aug. 5. During this period, retailers will not be required to collect sales taxes on most clothes and shoes (including boots) that sell for less than $100. Every city and local taxing jurisdiction will participate in the sales tax holiday, so the tax break will apply to both state and local sales taxes. Texas tax law limits the exemption. Tax is still due on sales of athletic and protective clothing and footwear that are not normally worn except for their intended use. For example, since basketball shoes are worn for many activities other than basketball, they may be sold tax-free during the tax holiday. On the other hand, spiked golf shoes are rarely worn except when playing golf and thus will not receive a tax exemption. Additionally, tax is still due on sales of accessories, jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items. The tax holiday does not extend to clothing and shoe rentals, which continue to be subject to state and local sales or use tax.