This blog was updated on September 14, 2023
While the concept of a sales tax holiday, or a tax free weekend, is not new, it is one that can evolve and change over time. A state may have initially not had one, but implemented one within the last few years. Retailers’ tax departments must remain vigilant about applicable sales tax holidays, ensuring that they charge the correct tax every time. But how can you keep pace with something that’s always moving? Which states have a sales tax holiday?
Accurately applying sales tax before, during and after a sales tax holiday can take a lot of time, energy and resources. This can be especially tricky as local areas can send a notification of participation just days before a sales tax holiday begins.
That’s why Sovos has compiled the latest sales tax holidays for 2022, including optional and those that are recurring. A mandatory holiday means local businesses must participate, versus an optional one where a local jurisdiction may choose to opt in to the holiday. The holidays listed below are considered mandatory unless otherwise specified.
As states continue to adjust and finalize their sales tax holiday details, Sovos will update this page with the latest state requirements to help keep your organization current.
Alabama
2023 Sales Tax Holidays:
February 24-26: Severe Weather Preparedness
July 21-23: Back to School for participating municipalities.
Guidelines
Severe Weather Preparedness Holiday Status: Local jurisdictions may opt in with 30 days’ notice
- Timing: Last full weekend of February
- Inclusions: Severe weather preparedness items, $60 or less; Portable generators and power cords, $1,000 or less. A list of exempt items can be found here.
Back to School Holiday Status: Local jurisdictions may opt in with 30 days’ notice
- Timing: Third Friday in July through the following Sunday
- Inclusions: Clothing ($100 or less), school supplies ($50 or less) and computers ($750 or less). A list of exempt items can be found here.
Alaska
2023 Sales Tax Holidays:
Non-prepared Food Seasonal Change: Kenai Peninsula Borough and Homer, Alaska.
- Timing: September 1 to May 31 exempt; June 1 to August 31 taxable.
- Inclusions: Non-prepared food items.
Arkansas
2023 Sales Tax Holidays:
August 5-6: Back to School
Guidelines
- Timing: First Saturday and Sunday in August
- Inclusions: Clothing and footwear, less than $100; clothing accessory and equipment less than $50; school art supplies; school instructional materials; school supplies. Last year’s list of exempt items can be found here.
Connecticut
2023 Sales Tax Holidays:
August 20-26: Clothing and Footwear
Guidelines
August 2023 Clothing and Footwear Holiday Status: Mandatory outside of Pequot Reservation
- Timing: Third Sunday of August and runs until the following Saturday.
- Inclusions: Clothing and footwear costing less than $100. The sales tax holiday does not apply to athletic clothing or footwear, or items carried on or about the body without actually being worn as clothing such as jewelry, handbags, luggage, umbrellas, wallets, and watches. Last year’s list of exempt items can be found here.
Florida
2023 Sales Tax Holidays:
May 27-June 19, 2023 and August 26-September 8, 2023: Disaster preparedness
May 29-September 4, 2023: Freedom summer
July 1, 2023- June 30, 2024: Energy Star appliances
July 1, 2023-June 30, 2024: Gas ranges and cooktops
July 1, 2023-June 30, 2024: Home hardening (impact-resistant doors, garage doors and windows)
July 24-August 6, 2023 and January 1-14, 2024: Back to school
September 2-8, 2023: Tools and equipment
Guidelines
Disaster Preparedness Holiday Status: Mandatory
- Inclusions: Disaster and emergency supplies that meet certain threshold requirements. A list of exempt items can be found here.
Freedom Summer Holiday Status: Mandatory
- Inclusions: Admissions to music events, sporting events, cultural events, specified performances, movies, museums, state parks, and fitness facilities. Many recreational items are exempt from sales tax given certain threshold requirements are met. A list of exempt items can be found here.
Energy Star Appliances Exemption Period Status: Mandatory
- Inclusions: Energy Star clothes dryers, washing machines and water heaters selling for $1,500 or less and refrigerators or combination refrigerator/freezers selling for $4,500 or less. Guidance from the Florida Department of Revenue can be found here.
Gas Ranges and Cooktops Exemption Period Status: Mandatory
- Inclusions: Applies to any gas range or cooktop fueled by combustible gas. Guidance from the Florida Department of Revenue can be found here.
Home Hardening (Impact-Resistant Doors, Garage Doors and Windows) Exemption Period Status: Mandatory
- Inclusions: Impact-resistant doors, impact-resistant garage doors, and impact-resistant windows for commercial or noncommercial use. Guidance from the Florida Department of Revenue can be found here.
Back to School Holiday Status: Mandatory
- Inclusions: Certain school supplies selling for $50 or less per item; and clothing, footwear, and certain accessories selling for $100 or less per item; and computers and certain accessories selling for $1,500 or less per item, when purchased for noncommercial or personal use. A list of exempt items can be found here.
Tools and Equipment Holiday Status: Mandatory
- Inclusions: Tools and equipment needed in skilled trades free from state sales tax when the cost per item meets certain threshold requirements. A list of exempt items can be found here.
Iowa
2023 Sales Tax Holidays:
August 4-5: Clothing and footwear
Guidelines
Clothing and Footwear Holiday Status: Mandatory
- Timing: First Friday and Saturday in August
- Inclusions: Clothing and footwear, less than $100. No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a selling price less than $100.00. The exemption does not apply in any way to the price of an item selling for $100.00 or more. A list of exempt items can be found here.
Louisiana
2023 Sales Tax Holidays:
September 1-3: Second Amendment
Guidelines
Second Amendment Holiday Status: Mandatory only at the local levels
- Timing: First Friday through Sunday in September
- Inclusions: Firearms and hunting supplies: During that weekend the sales and use tax levied by the state and its political subdivisions shall not apply to the sales price or cost price of any consumer purchases of firearms, ammunition and hunting supplies. Guidance from Louisiana can be found here.
Maryland
2023 Sales Tax Holidays:
February 18-20: Energy Star
August 13-19: Clothing and footwear
Guidelines
Energy Star Holiday
- Timing: Saturday preceding the third Monday in February through the third Monday in February
- Inclusions: Energy Star products refers to an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, or certain programmable thermostats. Guidance from Maryland can be found here.
Clothing and Footwear Holiday
- Timing: Second Sunday of August through the following Saturday
- Inclusions: Certain clothing and footwear designed to be worn on or about the human body, sold at a sale price of $100.00 or less is exempt. Items priced $100.01 and above are taxable on the full sale price. A list of exempt items can be found here.
Massachusetts
2023 Sales Tax Holiday:
August 12-13: All-inclusive
Guidelines
All-inclusive Sales Tax Holiday Status:
- Timing: Sales tax holiday will occur annually, on a two-day weekend designated by the general court by joint resolution no later than June 15.
- Inclusions: Applies to all “non-business” sales retail items sold for $2,500 or less. Regardless of price, the holiday does not apply to meals, motor vehicles, motorboats, telecommunications services, gas, steam, electricity, tobacco products, marijuana or marijuana products, or alcoholic beverages.
Mississippi
2023 Sales Tax Holidays:
July 28-29: Back to School for participating localities
August 25-27: Second Amendment
Guidelines
Back to School Holiday Status: Optional
- Timing: Last Friday in July through following Saturday
- Inclusions: Retail sales of an article of clothing or footwear designed to be worn on or about the human body if the sales price of the article is less than one hundred dollars ($100.00). Clothing or footwear costing less than ($100.00); excludes accessories, rentals, and skis, swim fins, roller blades, skates and similar items worn on the foot. Last year’s list of exempt items can be found here.
Second Amendment Holiday
- Timing: Last Friday in August through following Sunday
- Inclusions: Mississippi Second Amendment Holiday – exempt from sales tax retail sales of firearms, ammunition and hunting supplies. Last year’s list of exempt items can be found here.
Missouri
2023 Sales Tax Holidays:
April 19-25: Energy Star for participating jurisdictions.
August 4-6: Back to School for participating jurisdictions.
Guidelines
Energy Star Holiday Status: Optional
- Timing: April 19 – 25 each year
- Inclusions: Energy Star products – threshold exemption $1,500 and below per appliance. Guidance from Missouri can be found here.
Back to School Holiday Status: Optional
- Timing: First Friday in August and continues through the following Sunday.
- Inclusions: Clothing and footwear ($100), school supplies ($50), software ($350), personal computers and peripheral devices ($3,500). Guidance from Missouri can be found here.
New Jersey
2023 Sales Tax Holidays:
August 26-September 4: Back to School
Guidelines
Back to School Holiday Status: Mandatory
- Timing: Ninth day before the first Monday in September until that Monday
- Inclusions: (1) computers with a sales price of less than $3,000 per item; (2) school computer supplies with a sales price of less than $1,000 per item; (3) school supplies; (4) school art supplies; (5) school instructional materials; and (6) sport or recreational equipment. Items used in a trade or business are not exempt under the sales tax holiday. Guidance from New Jersey can be found here.
New Mexico
2023 Sales Tax Holidays:
August 4-6: Back to School for participating retailers
Guidelines
Back to School Holiday Status: Optional
- Timing: First Friday through Sunday of August
- Inclusions: Clothing ($100 or less), computers ($1,000 or less), computer peripherals ($500 or less), school supplies ($30 or less). Guidance from New Mexico can be found here.
Ohio
2023 Sales Tax Holidays:
August 4-6: Back to School
Guidelines
- Timing: First Friday through Sunday of August
- Inclusions: During the holiday, the following items are exempt from sales and use tax: An item of clothing priced at $75 or less; an item of school supplies priced at $20 or less; and 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. Guidance from Ohio can be found here.
Oklahoma
2023 Sales Tax Holidays:
August 4-6: Clothing and Footwear
Guidelines
Clothing and Footwear Holiday Status: Mandatory
- Timing: First Friday through Sunday of August
- Inclusions: The exemption does not apply to: (1) clothing and footwear designed for athletic activities or protective use; (2) accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches and similar items; and (3) rental of clothing or footwear. Guidance from Oklahoma can be found here.
Puerto Rico
2023 Sales Tax Holidays:
January 13-14: Back to School
May 26-28: Hurricane Preparedness
July 14-15: Back to School
Guidelines
Back to School Holidays
- Timing: For 2023, the January sales tax holiday took place on January 13 and January 14, and there will also be one July 14-15.
- Inclusions: School Supplies and Uniforms: School supplies; Any books or notebooks as required by approved school list; school uniforms; teaching materials.
Hurricane Preparedness Holiday Status: Mandatory
- Timing: The last Friday, Saturday and Sunday of May.
- Inclusions: Batteries; water; non-perishable food; storm preparedness supplies and certain emergency equipment or supplies; generators with a value of up to $3,000; gloves; goggles; helmets and safety chaps.
South Carolina
2023 Sales Tax Holidays:
August 4-6: Back to School
Guidelines
Back to School Holiday Status: Mandatory
- Timing: First Friday in August and goes through the following Sunday
- Inclusions: Clothing and accessories; footwear; school supplies used for school assignments; computers, software, and printers; certain bed and bath supplies. Guidance from South Carolina can he found here.
Tennessee
2023 Sales Tax Holidays:
July 28-30: Back to School
August 1 – October 31: Food and Food Ingredients Holiday
Guidelines
Back to School Holiday
- Timing: Last Friday in July through the following Sunday
- Inclusions: Clothing $100 or less; school supplies and school art supplies $100 or less; and computers $1,500 or less. Last year’s list of exempt items can be found here.
Food and Food Ingredients Holiday
- Timing: May not occur annually
- Inclusions: Food and food ingredients. Guidance from Tennessee can be found here.
Texas
2023 Sales Tax Holidays:
April 22-24: Emergency Preparedness
May 27-29: Energy Star and Water-Efficient Products
August 11-13: Back to School
Guidelines
Emergency Preparedness Holiday
- Timing: The Saturday before the last Monday in April through the last Monday in April.
- Inclusions: The holiday will apply to all state and local sales tax when the cost per certain qualifying items is less than $75. Additionally, certain items are eligible for the holiday when they exceed $75; storm protection devices and emergency or rescue ladders will be exempt provided the selling price is less than $300, and portable generators will be exempt provided the selling price is less than $3,000. A list of exempt items can be found here.
Energy Star & Water-Efficient Products Holiday
- Timing: The Saturday preceding the last Monday in May (Memorial Day) through the last Monday in May.
- Inclusions: A list of exempt items can be found here.
Back to School Holiday
- Timing: Beginning on the Friday before the 15th day preceding the beginning of the school year (as prescribed by law) through the following Sunday.
- Inclusions: Clothing and footwear (sold for less than $100); face masks; backpacks (sold for less than $100); school supplies (sold for less than $100). A list of exempt items can be found here.
Virginia
2023 Sales Tax Holiday:
October 20-22: Energy Star & WaterSense Products, Clothing, School Supplies, Hurricane Preparedness
Guidelines
- Timing: Third Friday in October through following Sunday.
- Inclusions: School supplies ($20 or less); Clothing ($100 or less) Energy Star and WaterSense products ($2,500 or less); Hurricane preparedness equipment – portable generators ($1,000 or less), gas-powered chainsaws ($350 or less), chainsaw accessories and other eligible items ($60 or less). A list of exempt items can be found here.
West Virginia
2023 Sales Tax Holidays:
August 4-7: Back to School
Guidelines
- Timing: May not occur annually. First Sunday of August, the previous Friday and Saturday, and the following Monday.
- Inclusions: Clothing ($125 or less); school supplies ($50 or less); school instruction material ($20 or less); laptop and tablet computers not purchased for use in a trade or business ($500 or less); sports equipment not purchased for use in a trade or business ($150 or less). A list of exempt items can be found here.
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