Sales Tax Holidays

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

Note: not all counties and municipalities are participating in the sales tax holiday. Click here to view an updated chart listing participation.

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.

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

1. Clothing and footwear – Less than $100 per item (excluding clothing accessories and protective or athletic clothing).

Sales of these items are not subject to tax during this week:

• Certain items of clothing or footwear primarily designed for athletic activity or protective use costing less than $100
• Safety apparel items costing less than $100

If you do business in these jurisdictions, you must create user-defined tax rules to apply the holiday tax exemption for each jurisdiction (Connecticut and Mashantucket Pequot Indian Reservation) for the following category:

• Sporting Activities Clothing: Create a taxable tier rule with a $99.99 tier exemption.

In addition, you must create off-setting taxable rules for each jurisdiction for the following nonqualifying subcategory:

• Sporting Activities Equipment: Create a standard taxable rule.

Set these user-defined rules with an effective date of April 10, 2022 and an end date of April 16, 2022.

• Clothing, footwear, and backpacks costing $100 or less
• School supplies and learning aids costing $50 or less
• Personal computers or computer-related accessories, including non-recreational software costing $1,500 or less

• Disaster preparedness supplies; examples include:
  • Flashlights and lanterns costing $40 or less
  • Radios costing $50 or less
  • Tarps costing $100 or less
  • Coolers costing $60 or less
  • Batteries costing $50 or less
  • Smoke detectors, fire extinguishers, and carbon monoxide detectors costing $70 or less
  • Generators costing $1,000 or less.
  • Number of items related to the safe evacuation of household pets.

• Purchases of admissions to music, sporting, and cultural events
• Tickets to movies and museums; single admission or season tickets to theatre and dance performances
• State park admission and annual passes
• Use of fitness facilities will be tax free
• Tickets, memberships and passes, purchased during the Freedom Week Sales Tax Holiday for use from July 1 – December 31, 2022, are tax free

• Certain tools used by skilled trade workers: certain hand and power tools, work boots, safety equipment, shop lights, toolboxes and belts, plumbing and electrical equipment, and industry textbooks and codebooks

•  Reduce the tax on motor fuel by $0.25 per gallon

• Retail sales of impact-resistant windows, doors, and garage doors

• Retail sale of baby and toddler clothing and shoes (5 years of age or younger)

• Retail sale of certain ENERGY STAR appliances including refrigerator/freezer units selling for $3,000 or less, and water heaters, washers or dryers selling for $1,500 or less

• Retail sale of children’s diapers, including single-use diapers, reusable diapers, and reusable diaper inserts

• Retail sales of children’s books

• Suspends the state 1 percent (1%) low rate of sales and use tax on retail sales of groceries normally taxed at this rate
• See the Bulletin

• The state’s portion of sales tax due throughout the holiday is reduced by 5 percent from 6.25 percent to 1.25 percent.
• Items include qualifying clothing and footwear with a retail selling price of less than $125 per item and certain school supplies used by students in the course of study.

1. Clothing and footwear – less than $100 per item (excluding clothing accessories).

1. Sales of Energy Star products (includes air conditioners, washers and dryers, furnaces, heat pumps, standard-size refrigerators, compact fluorescent light bulbs (CFL), light-emitting diode (LED) light bulbs, dehumidifiers and programmable thermostats) and solar water heaters.

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

Visit the Maryland Comptroller’s web page for more information.

1. During the sales tax holiday, non-business sales at retail of single items of tangible personal property costing $2,500 or less are exempt from sales and use taxes, subject to certain exclusions.

Visit the Massachusetts DOR’s web page for more information.

1. Clothing and footwear – less than $100 per item.

2. School supplies – less than $100 per item.

1. Retail sales of firearms, ammunition, and hunting supplies. “Hunting supplies” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings.

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 – $1,500 or less
5. Graphing calculators – $150 or less per item

1. All retail sales of Energy Star certified new appliances (includes Clothes washers, Clothes dryers, Water heaters, Dishwashers, Air conditioners, Furnaces, Refrigerators, Freezers, and Heat pumps) of up to $1,500 per appliance

Purchases made by National Guard members

During the holiday period, retail sales of the following products are exempt from sales and use tax if they are sold to an individual purchaser for non-business use during the exemption period:

• computers with a sales price of less than $3,000 per item;

• school computer supplies with a sales price of less than $1,000 per item;

• school supplies;

• school art supplies;

• school instructional materials; and

• sport or recreational equipment.

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

NOTE: Retailers are not required to participate.

Receipts from the retail sale of tangible personal property if the sale of the property occurs during the period between 12:01 a.m. on the first Saturday after Thanksgiving and ending at midnight on the same Saturday (7-9-116)

• Requirement: the sale must be made by a seller that carries on trade or business in New Mexico, maintains its primary place of business in New Mexico, has employed no more than ten employees at any one time during the previous fiscal year, and the business must not be a franchise.
• Requirement: this deduction applies only to receipts from sales of the following items:
  • the item is less than $500 and;
  • the sale is for:
    • clothing, footwear, accessories (jewelry, handbags, book bags, luggage, wallets, etc.) sporting goods and camping equipment;
    • tools used for home improvement, gardening and automotive maintenance and repair;
    • books, journals, paper, writing instruments, art supplies, greeting cards and postcards, work of art (photograph, sculpture, pottery, carving, textile, basketry, artifact, etc.)
    • floral arrangements and indoor plants;
    • cosmetics and personal grooming items;
    • musical instruments;
    • cookware and small home appliances for residential use, bedding, towels and bath accessories, furniture;
    • a toy or game that is a physical item, product or clearly intended and designed to be used by children or families at play; a video game or video game console and any associated accessories for the video game console; or home electronics, tablets, stereo equipment and related electronics.

NOTE: special reporting is required for this deduction, see instructions for completing the Form TRD-41413, Gross Receipts Tax Return in the GRT Filer’s Kit on our web site at http://www.tax.newmexico.gov/forms-publications.aspx. This deduction will be reported by using the special business location code of D0-020 on the Form TRD-41413, Gross Receipts Tax Return.

NOTE: You can locate more information on what specific items are deductible in bulletin B-200.31 Small Business Saturday Gross Receipts Tax Holiday.

NOTE: This deduction is currently for receipts that fall on small business Saturday for starting calendar year 2018 until year 2025.

The following taxes on motor fuel and highway diesel motor fuel are suspended:

• excise tax
• prepaid sales tax, and state sales and use taxes
• the additional State sales and use tax imposed in the Metropolitan Commuter Transportation District
• Local sales and use taxes are not suspended.

1. A clothing item priced at $75 or less
2. An item of school supplies priced at $20 or less
3. An item of school instructional material priced at $20 or less

Items used in a trade or business are not exempt under the sales tax holiday.

1. Clothing and footwear – less than $100 per item (excluding accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear)

This holiday excludes prepared food, candy, and carbonated beverages from sales tax. It is in response to Hurricane Fiona.

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

1. Clothing with a sales price of $100 or less
2. School supplies with a sales price of $100 or less
4. Computers with a sales price of $1500 or less

Visit the Tennessee Department of Revenue web page for more information.

1. Gun safes: defined as a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.
2. Gun safety device: defined as any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.

Visit the Tennessee Department of Revenue web page for more information.

Food and food ingredient items purchased during this period are tax free except items purchased from a vending machine or micro market.

1. Portable generators – less than $3000 per item
2. Hurricane shutters and emergency ladders – less than $300 per item
3. Other specified emergency preparation supplies – less than $75 per item

1. Energy Star-qualified air conditioners priced at $6,000 or less; refrigerators priced at $2,000 or less; ceiling fans; incandescent and fluorescent light bulbs; dishwashers; dehumidifiers; programmable thermostats; and clothes washers
2. Water-saving products that are used or planted for conserving or retaining groundwater; recharging water tables; or decreasing ambient air temperature, and so limiting water evaporation. Examples: soaker/drip-irrigation hose, a moisture control for sprinkler/irrigation system, mulch, rain barrel, permeable ground cover surface, plants, trees and grasses, water-saving surfactants, soil and compost.

1. Clothing and footwear – less than $100 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 – less than $100 per item

Purchases of eligible products will be exempt from state sales tax, including school supplies priced at $20 or less and clothing and footwear costing $100 or less; specified hurricane and emergency preparedness supplies and energy- and water-efficient appliances will be exempt from sales tax.

1. An item of clothing priced at $125 or less;
2. An item of school supplies priced $50 or less;
3. An item of school instruction material priced $20 or less;
4. Laptop and tablet computers, not purchased for use in a trade or business, priced at $500 or less; and
5. Sports equipment, not purchased for use in a trade or business, priced at $150 or less