What to Expect for This Year’s Sales Tax Holidays

Lizzy Connolly
January 31, 2022

This blog was updated on August 3, 2022

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
2022 Sales Tax Holidays:

February 25-27: Severe Weather Preparedness

July 15-17: 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
2022 Sales Tax Holidays:

Non-prepared Food Holiday Status: Only applies in Kenai Peninsula Borough

Arkansas
2022 Sales Tax Holidays:

August 6-7: 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
2022 Sales Tax Holidays:

April 10-16: Clothing and Footwear (new legislation effective 3/24/2022)

August 21-27: Clothing and Footwear

Guidelines

April 2022 Clothing and Footwear Holiday Status: Pequot Reservation is not participating
Inclusions: Clothing and footwear costing less than $100; Additional guidance to follow.

August 2022 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
2022 Sales Tax Holidays:

May 14-August 14, 2022: Children’s books

May 28-June 10, 2022: Disaster preparedness

July 1-7, 2022: Freedom week

July 1, 2022-June 30, 2023: Children’s diapers and baby/toddlers clothing

July 1, 2022-June 30, 2023: Energy star appliances

July 1, 2022-June 30, 2023: Home hardening (impact-resistant doors, garage doors and windows)

July 25-August 7, 2022: Back to school

September 3-9, 2022: Tools and equipment

October 1, 2022-October 31, 2022: Motor fuels

Guidelines 

Children’s Books Exemption Period Status: Mandatory

  • Inclusions: Fiction and nonfiction books primarily intended for children ages 12 or younger, including any board book, picture book, beginning reader book, juvenile chapter book, middle grade book or audiobook on CD or tape. Guidance from the Florida Department of Revenue can be found here.

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 Week 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.

Children’s Diapers and Baby/Toddlers Clothing Exemption Period Status: Mandatory

  • Inclusions: Children’s diapers and baby and toddler clothing apparel and shoes primarily intended for children age 5 or younger. Guidance from the Florida Department of Revenue 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 $1,500 or less. 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 $15 or less per item; and clothing, footwear, and certain accessories selling for $60 or less per item; and computers and certain accessories selling for $1,000 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.

Motor Fuel Tax Relief Status: Mandatory

  • Inclusions: The Florida Motor Fuel Tax Relief Act of 2022 reduces the tax rate on motor fuel by 25.3 cents per gallon. The reduced tax rate applies to all gasoline products, any product blended with gasoline, or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle. Guidance from the Florida Department of Revenue can be found here.

Illinois 2022 Sales Tax Holidays:

August 5-14: Clothing and school supplies

Guidelines

  • Inclusions: During the holiday, the state sales tax rate will be reduced from 6.25% to 1.25% on sales of:
    • qualifying clothing and footwear with a retail selling price of less than $125 per item; and
    • certain school supplies used by students in the course of study.

Local sales tax rates are not impacted by the holiday. More details can be found here.

Iowa
2022 Sales Tax Holidays:

August 5-6: 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
2022 Sales Tax Holidays:

September 2-4: 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
2022 Sales Tax Holidays:

February 19-21: Energy Star

August 14-20: 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
2022 Sales Tax Holiday:

August 13-14: 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
2022 Sales Tax Holidays:

July 29-30: Back to School for participating localities

August 26-28: 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
2022 Sales Tax Holidays:

April 19-25: Energy Star for participating jurisdictions.

August 5-7: 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 Mexico
2022 Sales Tax Holidays:

August 5-7: 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
2022 Sales Tax Holidays:

August 5-7: 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
2022 Sales Tax Holidays:

August 5-7: 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
2022 Sales Tax Holidays:

January 7-8: Back to School

June 17-19: Hurricane Preparedness

July (dates TBD): Back to School

Guidelines

Back to School Holidays

  • Timing: For 2022, the January sales tax holiday took place on January 7 and January 8. The dates for the month of July have yet to be published by the PR Department of Hacienda.
  • 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

  • Inclusions: Batteries, water, non-perishable food, storm preparedness supplies and certain emergency equipment or supplies, such as generators with a value of up to $3,000.

South Carolina
2022 Sales Tax Holidays:

August 5-7: 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
2022 Sales Tax Holidays:

July 29-31: Back to School

August 1-31: 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
2022 Sales Tax Holidays:

April 23-25: Emergency Preparedness

May 28-30: Energy Star and Water-Efficient Products

August 5-7: 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
2022 Sales Tax Holidays:

August 5-7: Combined Sales Tax Holiday (Includes hurricane preparedness items, school supplies, clothing, and energy star items)

Guidelines

  • Timing: The first Friday through Sunday in August.
  • Inclusions: A list of exempt hurricane preparedness items can be found here. A list of exempt school supplies, clothing, and footwear can be found here. A list of exempt Energy Star and WaterSense items can be found here.

West Virginia
2022 Sales Tax Holidays:

August 5-8: 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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Author

Lizzy Connolly

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