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 | Annual Back to School Holiday | July 21-23, 2023 | 1. Clothing – $100 or less per article (excluding accessories and protective or recreational equipment) Note: not all counties and municipalities are participating in the sales tax holiday. Click here to view an updated chart listing participation. |
Alabama | Annual Severe Weather Holiday | February 24-26, 2023 | 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. |
Arkansas | Annual Back to School Holiday | August 5-6, 2023 | 1. Clothing and footwear – less than $100 per item |
Connecticut | Annual Back to School Holiday | August 20-26, 2023 | 1. Clothing and footwear – Less than $100 per item (excluding clothing accessories and protective or athletic clothing). |
Florida | Windows and Doors Sales Tax Holiday | July 1, 2022-June 30, 2024 |
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Florida | Children's Clothing Sales Tax Holiday | July 1, 2022-June 30, 2023 |
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Florida | Energy Star Sales Tax Holiday | July 1, 2022-June 30, 2023 |
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Florida | Children's Diapers Sales Tax Holiday | July 1, 2022-June 30, 2023 |
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Florida | Freedom Summer Sales Tax Holiday | May 29-September 4, 2023 |
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Florida | Disaster Preparedness Sales Tax Holiday | May 27 - June 9, 2023 and August 26 - September 8, 2023 |
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Illinois | Grocery Tax Suspension | July 1, 2022-June 30, 2023 |
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Iowa | Annual Back to School Holiday | August 4-5, 2023 | 1. Clothing and footwear – less than $100 per item (excluding clothing accessories). |
Maryland | Annual Energy Star Holiday | February 18-20, 2023 | 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 13-19, 2023 | 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 | August 12-13, 2023 | 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 28-29, 2023 | 1. Clothing and footwear – less than $100 per item. 2. School supplies – less than $100 per item. |
Mississippi | Annual 2nd Amendment Holiday | August 25-27, 2023 | 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 4-6, 2023 | 1. Clothing – $100 or less per item (excluding clothing accessories) |
Missouri | Annual Energy Star Holiday | April 19-25, 2023 | 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 27-29, 2023 | Purchases made by National Guard members |
New Jersey | Annual Back to School Sales Tax Holiday | August 26 – September 4, 2023 | 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:
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New Mexico | Annual Back to School Holiday | August 4-6, 2023 | 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 | November 25, 2023 | 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 Back to School Holiday | August 4-6, 2023 | 1. A clothing item priced at $75 or less Items used in a trade or business are not exempt under the sales tax holiday. |
Oklahoma | Annual Back to School Holiday | August 4-6, 2023 | 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) |
South Carolina | Annual Back to School Holiday | August 4-6, 2023 | 1. Clothing and certain clothing accessories (excluding rentals) |
Tennessee | Annual Back to School Holiday | July 28-30, 2023 | 1. Clothing with a sales price of $100 or less Visit the Tennessee Department of Revenue web page for more information. |
Tennessee | Gun Safes and Gun Safety Equipment Devices Sales Tax Holiday | July 1, 2022 - June 30, 2023 |
Visit the Tennessee Department of Revenue webpage for more information. |
Tennessee | Food and Ingredients Sales Tax Holiday | August 1 – October 31, 2023 | Food and food ingredient items purchased during this period are tax free except items purchased from a vending machine or micro market. |
Texas | Annual Severe Weather Holiday | April 22-24, 2023 | 1. Portable generators – less than $3000 per item |
Texas | Annual Energy Star Holiday | May 27-29, 2023 | 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 | Annual Back to School Holiday | August 11-13, 2023 | 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 |
West Virginia | Annual Back to School Holiday | August 4-7, 2023 | 1. An item of clothing priced at $125 or less; |