Sales tax beginner? Get the basics in 90 minutes or less.

Sales Tax Holidays Compliance Processes - Diane Yetter

Sales Tax Holidays - Sales Tax Holiday Chart by State

State Type Dates Description
Alabama Annual Holiday August 3-5, 2012 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
5. For an updated list of local governments participating in the tax holiday, click here.
Alabama Annual Holiday July 6-8, 2012 Severe weather preparedness items - $60 or less per item, except for generators, which are covered so long as they cost $1,000 or less
Alaska Holiday March 3, 2012 No tax is due on sales of goods and services in the City of Kodiak, Alaska when they are delivered on the Tax Free Day. This sales tax holiday does not apply to rentals for periods greater than one day.
Arkansas Annual Holiday August 6-7, 2011 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
Connecticut Annual Holiday August 21-27, 2011 1. Clothing and footwear - $300 or less per item (excluding clothing accessories and protective or athletic clothing).
Florida Holiday August 3-5, 2012 1. Clothing, footwear and accessories - $75 or less per item
2. School supplies - $15 or less per item
Georgia Annual Holiday August 10-11, 2012 1. Clothing and footwear - $100 or less per article/pair (excluding accessories)
2. Single purchases for noncommercial use of $1000 or less of personal computers and related accessories
3. Noncommercial purchases of general school supplies - $20 or less per item (includes children's books and books listed on school reading lists for pre-K to 12th grade
Georgia Annual Holiday October 5-7, 2012 1. Purchases of energy-efficient and water-efficient products purchased for noncommercial use - $1500 or less per product
Iowa Annual Holiday August 5-6, 2011 1. Clothing and footwear - $100 or less per item (excluding clothing accessories)
Louisiana Annual Holiday May 26-27, 2012 1. Hurricane preparedness items and supplies not sold at any airport, public lodging establishment or hotel, convenience store or entertainment complex - $1,500 or less per item. Note: the holiday only applies to the 4% state sales tax and doesn't apply to local sales tax.
Louisiana Annual Holiday August 5-6, 2011 1. Purchases of all tangible personal property for non-business use - $2,500 or less per item

Note: Applies to State tax rate (also applies to St. Charles Parish)
Louisiana Annual Holiday September 2-4, 2011 1. Any consumer purchases of firearms, ammunition, and hunting supplies.
Maryland Annual Holiday February 18-20, 2012 Sales of Energy Star products (includes air conditioners, clothes washers and dryers, furnaces, heat pumps, boilers, solar water heaters, standard size refrigerators, dehumidifiers, programmable thermostats, and compact fluorescent light bulbs)

State Type Dates Description
Maryland Annual Holiday August 14-20, 2011 Clothing and footwear (excluding accessories) - $100 or less per item
Massachusetts Holiday August 13-14, 2011 1. Purchases of tangible personal property for non-business use - $2,500 or less per item
Mississippi Annual Holiday July 29-30, 2011 1. Clothing or footwear - less than $100 per item.
Missouri Annual Holiday August 5-7, 2011 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 - $3,500 or less
Missouri Annual Holiday April 19-25, 2012 1. All retail sales of Energy Star certified new appliances (includes clothes washers, refrigerators, freezers, dishwashers, water heaters, furnaces, air conditioners, and heat pumps) of up to $1,500 per appliance
New Mexico Annual Holiday August 5-7, 2011 1. Clothing and footwear items - $100 or less per item (excluding accessories, athletic or protective clothing or footwear)
2. School supplies - $15 or less per item
3. Computers - $1,000 or less per item
4. Certain computer related items -$500 or less per item
North Carolina Annual Holiday August 5-7, 2011 1. Clothing - $100 or less per item (excluding clothing accessories).
2. Sport or recreational equipment - $50 or less per item (excluding protective equipment)
3. Computers - $3,500 or less
4. Computer supplies - $250 or less per item
5. School supplies - $100 or less per item
North Carolina Annual Holiday November 4-6, 2011 Qualified Energy Star Rated Appliances (other than those used in a trade/business or product rentals)
Oklahoma Annual Holiday August 5-7, 2011 1. Clothing and footwear - $100 or less per item (excluding accessories, clothing rentals, or special clothing or footwear designed for athletic or protective use)
Puerto Rico Holiday July 15-17, 2011 1. Clothing - $75 or less per item
2. Computers - $750 or less per item (limit 1 per customer)
3. School Supplies - $50 or less per item
4. Books as School Supplies - $200 or less per item
5. Computer Accessories - $200 or less per item (limit 1 per customer)
South Carolina Annual Holiday August 5-7, 2011 1. Clothing and certain clothing accessories (excluding rentals)
2. Footwear
3. School supplies
4. Computers, printer supplies and computer software (excludes items used for commercial purposes)
5. Certain bed and bath items
Tennessee Annual Holiday August 5-7, 2011 1. Clothing - $100 or less per item (excludes clothing accessories or equipment)
2. School and Art supplies -$100 or less per item
3. Computers - $1,500 or less per item (excludes computer software and any items for use in a trade or business)
Texas Annual Holiday August 17-19, 2012 1. Clothing and footwear - $100 or less 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 - $100 or less per item
Texas Annual Holiday May 26-28, 2012 1. Energy Star Products: air conditioners (up to $6000 each), clothes washers, ceiling fans, dehumidifiers, dishwashers, incandescent or flourescent light bulbs, programmable thermostats, and refrigerators (up to $2,000)
Virginia Annual Holiday August 3-5, 2012 1. Clothing and footwear - $100 or less per item
2. School Supplies - $20 or less per item
Virginia Annual Holiday October 7-10, 2011 1. Energy Star & WaterSense qualified products - $2,500 or less per item (purchased for noncommercial home or personal use)
Virginia Annual Holiday May 25-31, 2012 1. Portable generators (up to $1,000 each) and other hurricane preparedness items (up to $60 each)