Sales Tax FAQs
Explore commonly asked questions about sales and use tax. A great starting place to learn about fundamental sales tax concepts and general applications to business.
A sales tax holiday is a limited-time period where a state allows sales tax to be waived or reduced on categories of items. These holidays are short in duration and are limited to the items listed. Annual holidays are recurring under the legislation. Non-annual holidays require legislation each year.
How to use this chart:This chart will keep you updated on sales tax holidays in your state! Find the state you’re looking for to see recent, current, or upcoming sales tax holidays. Not all states hold sales tax holidays. For a handy chart of holiday information and key facts by state, select a jurisdiction. |
State | Type | Dates | Description |
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Alabama | Severe Weather Sales Tax Holiday | February 21 - 23, 2025 | No state sales or use tax is due on certain items you may purchase to deal with severe weather (Act 2012-256, Rule 810-6-3-.66). See here for the counties and municipalities that have notified ALDOR of their decision to participate or not participate in the holiday. |
Alaska | Holiday Season Tax Holiday | November 29-30, 2025 | Does not apply to:
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Canada GST | Goods and Services Tax/Harmonized Sales Tax (GST/HST) Tax Holiday | December 14, 2024 - February 15, 2025 | The following goods will qualify for tax relief during the GST/HST tax holiday:
For additional information and more details on goods that qualify for the tax holiday, visit the Department of Finance Canada webpage. |
Connecticut | Annual Back to School Holiday | 2025 Dates TBA | 1. Clothing and footwear – Less than $100 per item (excluding clothing accessories and protective or athletic clothing). |
Florida | Energy Star Sales Tax Holiday | 2025 Dates TBA |
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Florida | Back to School Holiday | 2025 Dates TBA |
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Florida | Disaster Preparedness Sales Tax Holidays | 2025 Dates TBA |
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Florida | Freedom Month Sales Tax Holiday | July 1-31, 2025 |
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Florida | Tool Time Sales Tax Holiday | 2025 Dates TBA |
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Iowa | Annual Back to School Holiday | August 1–2, 2025 | 1. Clothing and footwear – less than $100 per item (excluding clothing accessories). |
Louisiana | Second Amendment Weekend Holiday | September 5–7, 2025 |
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Maryland | Annual Energy Star Holiday | February 15–17, 2025 | 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. |
Maryland | Annual Back to School Holiday | August 10–16, 2025 | 1. Clothing and footwear (excluding accessories) – $100 or less per item. Visit the Maryland Comptroller’s web page for more information. |
Massachusetts | Annual Sales Tax Holiday | 2025 Dates TBA | 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. |
Mississippi | Annual Back to School Holiday | July 11–13, 2025 | 1. Clothing and footwear – less than $100 per item. 2. School supplies – less than $100 per item. |
Mississippi | Annual 2nd Amendment Holiday | 2025 Dates TBA | 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. |
Missouri | Annual Back to School Holiday | August 1–3, 2025 | 1. Clothing – $100 or less per item (excluding clothing accessories) |
Missouri | Annual Energy Star Holiday | April 19–25, 2025 | 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 |
Nevada | National Guard Member Holiday | October 31–November 2, 2025 | Purchases made by National Guard members |
New Mexico | Annual Back to School Holiday | August 1–3, 2025 | 1. Clothing and footwear items – less than $100 per item (excluding accessories, athletic or protective clothing or footwear) NOTE: Retailers are not required to participate. |
New Mexico | Small Business Saturday Gross Receipts Tax Holiday | 2025 Dates TBA | 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)
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. |
Ohio | Annual Sales Tax Holiday | August 1–3, 2025 | In prior years, this holiday was limited to back to school items. With Ohio House Bill 33, the 2024 holiday was expanded to include tangible personal property that is $500 or less. For more information, click here. *Only if Ohio has a budget surplus of at least $60 million.
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Oklahoma | Annual Back to School Holiday | August 1–3, 2025 | 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) |
Puerto Rico | Hurricane Preparedness Sales Tax Holiday | 2025 Dates TBA |
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Puerto Rico | Annual Back to School Holiday | July 12–13, 2025 |
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South Carolina | Annual Back to School Holiday | August 1–3, 2025 | 1. Clothing and certain clothing accessories (excluding rentals) |
Tennessee | Annual Back to School Holiday | July 25–27, 2025 | 1. Clothing with a sales price of $100 or less Visit the Tennessee Department of Revenue web page for more information. |
Texas | Emergency Preparation Supplies Holiday | April 26-28, 2025 | 1. Portable generators – less than $3000 per item |
Texas | Annual Energy Star Holiday | May 24-26, 2025 | 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 |
Texas | Water Efficient Products Sales Tax Holiday | May 24-26, 2025 |
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Texas | Annual Back to School Holiday | August 8–10, 2025 | 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 |
Virginia | Three Day Sales Tax Holiday | 2025 Dates TBA |
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West Virginia | Annual Back to School Holiday | August 1–4, 2025 | 1. An item of clothing priced at $125 or less; |