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.

The conditions for the sales tax holiday are as follows:

1. The promotion does not include the payment of rents and leases.
2. All sales made on the tax-exempt day must be recorded like any other exempt sale, and the record from that day submitted with businesses quarterly sales tax return.
3. Sales are limited to stock on hand items only.
4. Participation in the promotion by local merchants is voluntary.
   

Click here for more information.

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).

1. Selling for $20 or less: Reusable ice
2. Selling for $40 or less: Any portable, self-powered light source (candles, flashlights, lanterns)
3. Selling for $50 or less: Any gas or diesel fuel container, including LP gas and kerosene containers; Batteries, including
rechargeable batteries, certain sizes only; Radios (powered by battery, solar, or hand-crank) Two-way or Weather band
4. Selling for $60 or less: Coolers and ice chests (food storage, non-electrical); Portable power bank
5. Selling for $1,000 or less: Bungee cords; Ground anchor systems; Ratchet straps; Tarpaulins (tarps); Tie-down kits; Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
6. Selling for $1,000 or less: Portable generators used to provide light or communications or to preserve food in a power outage

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

Purchases of admissions to music events, sporting events, cultural events, specified performances, movies, museums, state park annual passes, and fitness facilities for events held from July 1 – December 31, 2021, will be tax free. Additionally, purchases of season tickets are also exempted.

The sales tax holiday also applies to sales of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, and sports equipment (purchase price restrictions apply).

1. Clothing, footwear, and certain accessories selling for $60 or less per item
2. Certain school supplies selling for $15 or less per item
3. The first $1,000 of the sales price of personal computers and certain computer-related accessories, when purchased for noncommercial home or personal use

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

State sales taxes will not be charged on the first $2,500 of a purchase. Purchases of vehicles subject to licenses and title and meals sold for on-site consumption or to-go orders will not be subject to the reduced tax rates.

Visit the Louisiana DOR’s webpage for more information.

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

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.

Types of items that qualify are clothing, accessories, sporting goods, tools, books, art, cosmetics, musical instruments, cookware, bedding, furniture, toys, games, and electronics. Please note the sales price of the property must be less than $500.

Find the legislation here.

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)

1. School uniforms
2. School materials (school supplies, art supplies, music school supplies, instructional school supplies purchased at retail, and computer storage media, including discs, compact discs and memories (“flash drives”))

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 $200 or less
2. School supplies with a sales price of $200 or less
3. School art supplies with a sales price of $200 or less
4. Electronic devices with a sales price of $3000 or less

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

1. Food and food ingredients are defined as liquid, concentrated, solid, frozen, dried, or dehydrated substances that are sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food and food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, or prepared food.
2. A food item qualifies as prepared food if it: is sold in a heated state or heated by the seller; contains two or more food ingredients mixed together by the seller for sale as a single item; or is sold with eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws provided by the vendor.

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.

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

1. Energy Star & WaterSense qualified products – $2,500 or less per item (purchased for noncommercial home or personal use)
2. Clothing and footwear – $100 or less per item
3. School Supplies – $20 or less per item
4. Portable generators (up to $1,000 each)
5. Gas-powered chainsaws (up to $350 each)
6. Chainsaw accessories (up to $60 each)
7. Other hurricane preparedness items (up to $60 each)

Holiday lasts March 11, 2021 through the day after the last of the Governor’s COVID-19 executive orders expire.

Examples of qualifying products include, but are not limited to:

• Face coverings and masks;
• Disinfecting products;
• Gloves;
• Hand sanitizer;
• Temperature-checking devices, and more.

For a full list of qualifying products, click here.

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