The Oklahoma Legislature passed Senate Bill 861 during the 2007 Legislative Session to benefit both consumers and retailers in the state by providing sales tax exempt shopping. This will help businesses by providing a boost in the economy and the consumer by allowing them to save money when shopping for clothing and shoes.
Although all Oklahoma retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday, many Altus retailers and other stores across the state are also running special sales to coincide with the event. The sales tax holiday exempts the sale of clothing and shoes priced at less than $100 from sales taxes.
“Clothing” means all human wearing apparel suitable for general use. A nonexclusive list of clothing that is exempt from sales and use taxes includes: household and shop aprons, Athletic supporters, Baby receiving blankets, Bathing suits and caps, Beach capes and coats, Belts and suspenders, Boots, Coats and jackets, Costumes, Diapers, children and adult, including disposable diapers, Ear muffs, Footlets, Formal wear, Garters and garter belts, Girdles, Gloves and mittens for general use, Hats and caps, Hosiery, Insoles for shoes, Lab coats, Neckties, Overshoes, Pantyhose, Rainwear, Rubber pants, Sandals, Scarves, Shoes and shoe laces, Slippers, Sneakers, Socks and stockings, Steel toed shoes, Underwear, Uniforms, athletic and non-athletic, and Wedding apparel.


