Does the Texas back-to-school holiday apply to online orders?

Yes. The Comptroller says qualifying items can be bought in store, online, by telephone, mail, custom order or any other means during the holiday, and that what counts is when the purchaser paid, not when the order is delivered.

Does the shipping charge count toward the 100 dollar limit?

Yes. Delivery, shipping, handling and transportation charges by the seller are part of the sales price, so an item priced under 100 dollars can still be taxable once the shipping charge pushes the total over it.

Do backpacks and accessories qualify?

Student backpacks under 100 dollars do, and up to 10 can be bought at one time without an exemption certificate. Framed backpacks, duffle and gym bags, computer bags, jewelry, handbags, wallets and watches are among the items that do not. Check the Comptroller list before you tag a product as tax free.

Does a discount change whether an item is under the limit?

Yes. The Comptroller counts the discounted price, so a 100 dollar shirt at 8.25 percent off, 91.75 dollars, qualifies. Delivery charges still count on top of it. The Comptroller page does not address coupons, so confirm that case with the Comptroller. This is not tax advice.

Do I have to collect Texas tax if my store is outside Texas?

It depends on your Texas revenue. The Comptroller says remote sellers under 500,000 dollars in the preceding twelve calendar months generally do not need a permit, and sellers above it must get one and collect. This is not tax advice; confirm with the Comptroller.

Selling into Texas: tax holidays, shipping and a ready offer plan

Texas runs its sales tax holidays on three weekends of the year: emergency supplies in April, ENERGY STAR and water-efficient products on Memorial Day weekend, and back-to-school in August. The back-to-school weekend in early August is the one that covers apparel: most clothing, footwear, school supplies and backpacks under 100 dollars are tax free, in stores and online. For a Shopify store the detail that matters is how the Comptroller counts the price: delivery and shipping charges are part of it. That one rule decides whether a 95 dollar item is tax free, and it is the reason this page builds the offer plan around shipping.

Updated October 10, 2026 · 14 sourced facts

Photo: Farragutful, CC BY-SA via Wikimedia Commons

Back-to-school sales tax holiday

Most clothing, footwear, school supplies and backpacks sold for less than 100 dollars are exempt from Texas sales tax for one weekend in early August. The next window is Friday, Aug. 6 through midnight Sunday, Aug. 8, 2027. It applies to online orders.

Most clothing
Footwear
School supplies
Backpacks

Watch out: The limit is checked against the total sales price, and delivery, shipping and handling charges are part of that price. A 95 dollar pair of jeans with a 10 dollar delivery charge is a 105 dollar sale and is taxable in full.

Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)

Shipping into the state

Texas covers 261,232 square miles of land, so delivery distances inside it vary widely, and the tax follows the delivery address: for orders not filled from a Texas location, local use tax is owed where the order is delivered. During the holiday weekend the shipping charge itself becomes a pricing decision, because it counts toward the 100 dollar line.

Source: Texas Comptroller of Public Accounts: Remote Sellers

Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)

Source: U.S. Census Bureau: State Area Measurements (2010)

A free shipping offer plan for the Texas holiday weekend

Before Aug. 6, 2027
List the clothing, footwear and backpack products priced just under 100 dollars and check each one with its shipping charge added. Where the total would cross the line, offer free shipping for the weekend so the customer's total stays under it.
Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)
Friday Aug. 6 to Sunday Aug. 8, 2027
Run the weekend offer on qualifying products only and say the end time in the banner. Payment during the window is what counts, so an order paid late Sunday and shipped on Monday still qualifies.
Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)
When you write the banner
Say whether free shipping is part of the weekend promise. A per-item delivery charge follows its own item, while a flat charge for a whole package can be assigned to any one item in it, so a free shipping line is the simplest way to keep a 95 dollar item at 95 dollars.
Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)
If you also run a percentage discount
Check the discounted price, not the list price, against the 100 dollar line, because the Comptroller counts the discounted price. A 105 dollar jacket at 10 percent off is 94.50 dollars, and the same limit applies to each item.
Source: Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)
April and Memorial Day weekend
The emergency supplies holiday and the ENERGY STAR and water-efficient holidays are separate weekends with their own product lists. Check the Comptroller list before you promote anything as tax free.
Source: Texas Comptroller of Public Accounts: Sales Tax Holidays Frequently Asked Questions

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Questions merchants ask

Does the Texas back-to-school holiday apply to online orders?: Yes. The Comptroller says qualifying items can be bought in store, online, by telephone, mail, custom order or any other means during the holiday, and that what counts is when the purchaser paid, not when the order is delivered.
Does the shipping charge count toward the 100 dollar limit?: Yes. Delivery, shipping, handling and transportation charges by the seller are part of the sales price, so an item priced under 100 dollars can still be taxable once the shipping charge pushes the total over it.
Do backpacks and accessories qualify?: Student backpacks under 100 dollars do, and up to 10 can be bought at one time without an exemption certificate. Framed backpacks, duffle and gym bags, computer bags, jewelry, handbags, wallets and watches are among the items that do not. Check the Comptroller list before you tag a product as tax free.
Does a discount change whether an item is under the limit?: Yes. The Comptroller counts the discounted price, so a 100 dollar shirt at 8.25 percent off, 91.75 dollars, qualifies. Delivery charges still count on top of it. The Comptroller page does not address coupons, so confirm that case with the Comptroller. This is not tax advice.
Do I have to collect Texas tax if my store is outside Texas?: It depends on your Texas revenue. The Comptroller says remote sellers under 500,000 dollars in the preceding twelve calendar months generally do not need a permit, and sellers above it must get one and collect. This is not tax advice; confirm with the Comptroller.

Cities in Texas

AustinSXSW, Austin City Limits and the University of Texas calendar give Austin three clear promotion windows. Dated facts and a gift tier plan for Shopify stores.
DallasDallas Market Center's 2027 market weeks set the buying calendar for home, gift and apparel. Dated windows for a Shopify store and a bundle offer plan.
Fort WorthA 27,000-acre logistics development, an all-cargo airport and BNSF's headquarters address are in Fort Worth. Its tax rate, cargo data and a cart-tier plan.
HoustonHouston's port, rodeo season and hurricane season shape when and how a Shopify store should run offers. Sourced facts and a ready gift offer plan.
San AntonioFiesta San Antonio runs April 15 to 25, 2027, and rodeo action starts Feb. 11. Dated facts and a pick-three bundle plan for Shopify stores.

The year at a glance

Dates to plan around

Aug 6, 2027 to Aug 8, 2027Back-to-school sales tax holidayTexas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490)

Facts and sources

The Texas Comptroller states that the 2027 sales tax holiday begins Friday, Aug. 6, and goes through midnight Sunday, Aug. 8.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
The 2026 back-to-school holiday ran from Friday, Aug. 7, through midnight Sunday, Aug. 9, covering most clothing, footwear, school supplies and backpacks sold for less than 100 dollars.
Texas Comptroller of Public Accounts: Tax Policy News, July 2026 (accessed October 10, 2026)
Delivery, shipping, handling and transportation charges by the seller are part of the item's sales price, so a 95 dollar item with a 10 dollar delivery charge totals 105 dollars and is taxable in full.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
During the holiday qualifying items can be bought in store, online, by telephone, mail, custom order or any other means, and the purchaser must have given the consideration during the period, so an order paid on Sunday that ships later still qualifies.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
The 2026 emergency preparation supplies holiday started at 12:01 a.m. on Saturday, April 25, and ended at midnight on Monday, April 27, with no limit on the number of qualifying items.
Texas Comptroller of Public Accounts: Tax Policy News, April 2026 (accessed October 10, 2026)
The Comptroller lists the Texas ENERGY STAR and water-efficient products holidays on Memorial Day weekend and notes that all tax holidays fall on a weekend.
Texas Comptroller of Public Accounts: Sales Tax Holidays Frequently Asked Questions (accessed October 10, 2026)
Texas imposes a 6.25 percent state sales and use tax, and local jurisdictions can add up to 2 percent for a maximum combined rate of 8.25 percent.
Texas Comptroller of Public Accounts: Sales and Use Tax (accessed October 10, 2026)
Remote sellers with total Texas revenue of less than 500,000 dollars in the preceding twelve calendar months generally do not need a permit; sellers above that amount must get a permit and collect.
Texas Comptroller of Public Accounts: Remote Sellers (accessed October 10, 2026)
For orders not fulfilled from a Texas place of business, local use tax is due where the order is shipped or delivered, and the Comptroller offers remote sellers a single local use tax rate of 1.75 percent as an alternative to collecting the total local rate.
Texas Comptroller of Public Accounts: Remote Sellers (accessed October 10, 2026)
The Comptroller says the discounted price is what counts for the limit: a shirt priced at 100 dollars and discounted 8.25 percent to 91.75 dollars qualifies, and the limit applies to each item, so two 80 dollar shirts both qualify.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
When a delivery charge is per item, only that item's charge follows its status, and a flat charge for a whole package can be assigned to any one item in the package.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
Student backpacks sold for less than 100 dollars are exempt, up to 10 can be bought tax free at one time without an exemption certificate, and framed backpacks, duffle or gym bags and computer bags do not qualify.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
Jewelry, handbags, purses, briefcases, luggage, umbrellas, wallets, watches, specially designed athletic or protective gear and clothing subscription boxes are among the items that do not qualify for the back-to-school holiday.
Texas Comptroller of Public Accounts: Sales Tax Holiday (Publication 98-490) (accessed October 10, 2026)
Texas has 261,232 square miles of land area and 268,596 square miles in total, the second largest of the 50 states by both measures.
U.S. Census Bureau: State Area Measurements (2010) (accessed October 10, 2026)

Not tax advice. Confirm current rules with the state revenue department before you rely on a date or an exemption.

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