Are clothing items that are put on layaway from August 4 through August 13, 2007, eligible for the tax exemption?
Yes. Items placed on layaway (set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and receives the merchandise at the end of the payment period) during the sales tax holiday are exempt from tax. Also, if final payment on a layaway order of eligible items is made and the merchandise is given to the customer during this time, the items are exempt from tax, regardless of when placed on layaway.
