Sales Tax Holidays

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.

Does not apply to:

• Fuel
• Alcoholic beverages
• Tobacco products
• Marijuana
• Ongoing obligations of purchases to be paid over a period of time

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

• 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

• Personal computers or personal computer-related accessories purchased for noncommercial home or personal use having a sales price of $1,500 or less,
• Items having a sales price of $100 or less per item,
• School supplies having a sales price of $50 or less per item,
• Learning aids and jigsaw puzzles having a sales price of $30 or less

More information here.

• Portable generators $3000 or less
• A tarpaulin or other flexible waterproof sheeting with a sales price of $100 or less •
• An item normally sold as, or generally advertised as, a ground anchor system or tie-down kit with a sales price of $100 or less
• A smoke detector or smoke alarm with a sales price of $70 or less
• A fire extinguisher with a sales price of $70 or less
• A carbon monoxide detector with a sales price of $70 or less
• A nonelectric food storage cooler with a sales price of $60 or less

Find the full list of items here.

• Admissions to live events and shows
• Electric scooters with a price of $500 or less
• Boating and water activity supplies
• Camping supplies
• Fishing supplies

Find the full list of items here.

• Qualifying items commonly used by skilled trade workers, such as power tools, work boots, and tool boxes, exempt from sales tax on retail sales.

Find the full list of items here.

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

1. Firearms, ammunition, and hunting supplies, including archery items, hunting apparel, accessories, and safety equipment.

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

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.

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.

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)

• Portable generators priced $3,000 or less
• Specified hurricane preparedness items (no price caps)

• School supplies
• School uniforms and footwear

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
3. Computers with a sales price of $1500 or less

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

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. Any product that displays a WaterSense Logo or Label;
2. Certain water-conserving products for residential properties, including soakers or drip irrigation hoses, moisture control systems for sprinkler or irrigation systems, mulch, rain collection systems, soil and compost, plants, trees and grasses, water saving surfactants, and permeable ground cover surfaces that allow water to reach water collection points.

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

• Qualified school supplies – $20 or less per item
• Qualified clothing and footwear – $100 or less per item
• Portable generators – $1,000 or less per item
• Gas-powered chainsaws – $350 or less per item
• Chainsaw accessories – $60 or less per item
• Other specified hurricane preparedness items – $60 or less per item
• Qualifying Energy Star™ or WaterSense™ products purchased for noncommercial home or personal use – $2,500 or less per item

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