Which U.S. state has a belt buckle tax?

Texas has a seemingly arbitrary law on the books that charges sales tax for some clothing items, such as belt buckles, but not for others, such as the belts themselves. This tax system applies to other things, such as rain boots, which are taxable, but not cowboy boots, which are exempt.

The belt buckle is a cultural institution in Texas, where cowboy style is prevalent. Unlike the buckle, however, other cowboy clothing such as boots, hats, and leather belts are exempt from sales tax. The boots and the belts are made of leather, possibly from the cows that are part of the Texas cattle industry. This could be an important distinction when it comes to the belt buckle tax.