"During this time clothing, school supplies and computers may be purchased tax free," the department said. "Certain restrictions apply. Items sold online are also eligible."

The DOR also said items must be purchased for personal use and not for business or trade. 

Clothing

Some clothing that will be tax-exempt is general apparel that costs $100 or less per item. The department lists items such as shirts, pants, socks, shoes and dresses as items that will be eligible.

Items that are not tax-exempt include: 

• Items priced at more than $100
• Items sold together, such as shoes, cannot be split up to stay beneath the $100 maximum
• Items such as jewelry, handbags, or sports and recreational equipment

School Supplies

According to the department, school supplies eligible to be tax-free are those with a purchase price of under $100 or less per item such as binders, backpacks, crayons, paper, pencils and rulers. 

This also includes art supplies such as glazes, clay, paints, drawing pads and artist paintbrushes, the department said. 

Items that are not tax-exempt include: 

• Supplies over $100 per item
• Items that are normally sold together cannot be split up to stay beneath the maximum price. 

Computers

Computers differ slightly from the previous set of requirements. The devices must be used for personal use with a price of $1,500 or less. The department also said laptop computers, if priced at $1,500 or less, also qualify. Tablet computers may also be tax-exempt, the department said.

Items that are not tax-exempt include:

• Storage media, like flash drives and compact discs
• Individually purchased software
• Printer supplies
• Household appliances