Sales Tax Holidays Compliance Processes - Diane Yetter

Sales Tax Holidays

Sales Tax Holiday Chart By State


State Type Dates Description
Alabama Annual Holiday February 22-24, 2013

Severe weather preparedness items - $60 or less per item, except for generators and power cords, which are covered so long as they cost $1,000 or less. Note: not all counties and municipalities are participating in the sales tax holiday. Click here to view an updated chart listing participation.

Alabama Annual Holiday August 2-4, 2013

1. Clothing - $100 or less per article (excluding accessories and protective or recreational equipment) 2. Single purchases ($750 or less) of computers, computer software, and school computer supplies (excluding purchases for commercial use) 3. Noncommercial school supplies - $50 or less per item 4. Noncommercial purchases of books - $30 or less per item

Arkansas Annual Holiday August 3-4, 2013

1. Clothing and footwear - less than $100 per item 2. Clothing accessories and equipment - less than $50 per item 3. School supplies, school art supplies, and school instructional materials

Connecticut Annual Holiday August 19-25, 2012

1. Clothing and footwear - $300 or less per item (excluding clothing accessories and protective or athletic clothing).

Florida Holiday August 3-5, 2012

1. Clothing, footwear and accessories - $75 or less per item
2. School supplies - $15 or less per item

Georgia Annual Holiday October 5-7, 2012

1. Purchases of energy-efficient and water-efficient products purchased for noncommercial use - $1500 or less per product
2. NOTE: Does not apply with regard to purchases for trade, business, resale, or commercial use.

Georgia Annual Holiday August 10-11, 2012

1. Clothing and footwear - $100 or less per article/pair (excluding accessories)
2. Single purchases for noncommercial use of $1000 or less of personal computers and related accessories
3. Noncommercial purchases of general school supplies - $20 or less per item (includes children's books and books listed on school reading lists for pre-K to 12th grade)
4. NOTE: Does not apply to (1) sales in theme parks, entertainment complexes, public lodging establishments, restaurants, or airports; or (2) sales of clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands, cellular devices, furniture, computer-related accessories designed for recreational use, items used in a trade or business or for resale, or rentals.

Iowa Annual Holiday August 2-3, 2013

1. Clothing and footwear - $100 or less per item (excluding clothing accessories)

Louisiana Annual Holiday September 7-9, 2012

1. Any consumer purchases of firearms, ammunition, and hunting supplies.

Louisiana Annual Holiday May 25-26, 2013

1. Hurricane preparedness items and supplies not sold at any airport, public lodging establishment or hotel, convenience store or entertainment complex - $1,500 or less per item. Note: the holiday only applies to the 4% state sales tax and doesn't apply to local sales tax.

Louisiana Annual Holiday August 3-4, 2012

1. Purchases of all tangible personal property for non-business use - $2,500 or less per item

Note: Applies to State tax rate (also applies to St. Charles Parish)

Maryland Annual Holiday February 16-18, 2013

Sales of Energy Star products (includes air conditioners, clothes washers and dryers, furnaces, heat pumps, boilers, solar water heaters, standard size refrigerators, dehumidifiers, programmable thermostats, and compact fluorescent light bulbs)

Maryland Annual Holiday August 11-17, 2013

Clothing and footwear (excluding accessories) - $100 or less per item

State Type Dates Description
Mississippi Annual Holiday July 27-28, 2012

1. Clothing or footwear - less than $100 per item.

Missouri Annual Holiday August 2-4, 2013

1. Clothing - $100 or less per item (excluding clothing accessories) 2. School supplies - $50 or less per item 3. Computer Software - $350 or less per item 4. Computers/computer peripheral devices - $3,500 or less

Missouri Annual Holiday April 19-25, 2013

1. All retail sales of Energy Star certified new appliances (includes clothes washers, refrigerators, freezers, dishwashers, water heaters, furnaces, air conditioners, and heat pumps) of up to $1,500 per appliance

New Mexico Annual Holiday August 3-5, 2012

1. Clothing and footwear items - $100 or less per item (excluding accessories, athletic or protective clothing or footwear)
2. School supplies - $30 or less per item
3. Handheld calculators - $200 or less per item
4. Computers, e-readers that have computing functions, and tablets - $1,000 or less per item
5. Certain computer related items - $500 or less per item

North Carolina Annual Holiday November 2-4, 2012

Qualified Energy Star Rated Appliances (other than those used in a trade/business or product rentals)

North Carolina Annual Holiday August 3-5, 2012

1. Clothing - $100 or less per item (excluding clothing accessories).
2. Sport or recreational equipment - $50 or less per item (excluding protective equipment)
3. Computers - $3,500 or less
4. Computer supplies - $250 or less per item
5. School supplies - $100 or less per item

Oklahoma Annual Holiday August 3-5, 2012

1. Clothing and footwear - $100 or less per item (excluding accessories, clothing rentals, or special clothing or footwear designed for athletic or protective use)

South Carolina Annual Holiday August 3-5, 2012

1. Clothing and certain clothing accessories (excluding rentals)
2. Footwear
3. School supplies
4. Computers, printer supplies and computer software (excludes items used for commercial purposes)
5. Certain bed and bath items

Tennessee Annual Holiday August 2-4, 2013

1. Clothing - $100 or less per item (excludes clothing accessories or equipment) 2. School and Art supplies -$100 or less per item 3. Computers - $1,500 or less per item (excludes computer software and any items for use in a trade or business)

Texas Annual Holiday May 25-27, 2013

Energy Star-qualified air conditioners priced at $6,000 or less; refrigerators priced at $2,000 or less; ceiling fans; fluorescent light bulbs; dishwashers; dehumidifiers; and clothes washers

Texas Annual Holiday August 16-18, 2013

1. Clothing and footwear - $100 or less per item (excluding accessories, athletic or protective clothing, and rentals of clothing or footwear); backpacks used by elementary and secondary students are included 2. Most School Supplies - $100 or less per item

Virginia Annual Holiday October 11-14, 2013

1. Energy Star & WaterSense qualified products - $2,500 or less per item (purchased for noncommercial home or personal use)

Virginia Annual Holiday May 25-31, 2013

1. Portable generators (up to $1,000 each)

2. Gas-powered chain saws (up to $350 each)

3. Other hurricane preparedness items (up to $60 each)

Virginia Annual Holiday August 2-4, 2013

1. Clothing and footwear - $100 or less per item

2. School Supplies - $20 or less per item