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Shoppers looking to save on back-to-school purchases can take advantage of upcoming tax holidays which provide windows of opportunity for avoiding state sales taxes on certain items – if you know where and when they’re being offered. Currently, 16 states hold sales tax holidays where state sales tax charges are temporarily dropped on back-to-school items and other qualifying products - according to each state’s tax holiday rules. Sales tax holidays timed for back-to-school shopping begin as early as July 25 and many take place in early August.
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CCH Smart Charts™
2014 Back-to-School State Sales Tax Holidays
ALABAMAAUGUST 1–3: clothing (not accessories or protective or recreational equipment) with sales price of $100 or less per item; single purchases, with a sales price of $750 or less, of computers, computer software, school computer equipment; noncommercial purchases of school supplies, school art supplies, and school instructional materials with sales price of $50 or less per item; noncommercial book purchases with sales price of $30 of less per book.
ARKANSASAUGUST 2-3: clothing items under $100, clothing accessory or equipment under $50, school art supply, school instructional material, and school supply.
CONNECTICUTAUGUST 17–23: clothing and footwear (not athletic or protective clothing or footwear, jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items) that cost less than $300 per item.
FLORIDAAUGUST 1–3: clothing, wallets, or bags (including handbags), backpacks, fanny packs, and diaper bags (excluding briefcases, suitcases, and other garment bags), with a sales price of $100 or less per item; school supplies with a sales price of $15 or less per item; and the first $750 of the sales price of personal computers or personal computer-related accessories purchased for noncommercial home or personal use. Holiday is inapplicable to sales made within a theme park or entertainment complex, a public lodging establishment, or an airport.
Source: Smart Charts™ on IntelliConnect®
GEORGIAAUGUST 1–2: (1) computers, computer components, and prewritten computer software purchased for noncommercial home or personal use having a sales price of $1,000 or less per item; (2) clothing having a sales price of $100 or less per item; and (3) school supplies, school art supplies, school computer supplies, and school instructional materials purchased for noncommercial use having a sales price of $20 or less per item.
IOWAAUGUST 1–2: clothing and footwear (not accessories, rentals, athletic or protective) with sales price of less than $100 per item.
LOUISIANAAUGUST 1–2: first $2,500 of sales price of noncommercial purchases (not leases) of items of tangible personal property (not vehicles or meals). Does not apply to local taxes. However, St. Charles Parish will waive its local Louisiana sales tax during the same weekend as the state holiday.
MARYLANDAUGUST 10–16: items of clothing (not accessories) and footwear with a taxable price of $100 or less.
MISSISSIPPIJULY 25–26: clothing or footwear (not accessories, rentals, or skis, swim fins, or skates) with sales price under $100 per item.
MISSOURIAUGUST 1–3: noncommercial purchases of clothing (not accessories) with taxable value of $100 or less per item; school supplies up to $50 per purchase; computer software with taxable value of $350 or less; and personal computers and computer peripherals up to $3,500. Localities may opt out. If less than 2% of retailer’s merchandise qualifies, retailer must offer a tax refund in lieu of tax holiday.
NEW MEXICOAUGUST 1–3: footwear and clothing (not accessories or athletic or protective clothing) with sales price of less than $100 per item; school supplies with sales price of less than $30 per item; computers with sales price of $1,000 or less per item; computer peripherals with sales price of $500 or less per item; book bags, backpacks, maps and globes with sales price less than $100 per item; and handheld calculators with sales price of less than $200 per item. Retailers are not required to participate.
OKLAHOMAAUGUST 1–3: items of clothing and footwear (not accessories, rentals, or special clothing or footwear primarily designed for athletic or protective use) with sales price of less than $100.
SOUTH CAROLINAAUGUST 1–3: clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software, bath wash clothes, bed linens, pillows, bath towels, shower curtains, bath rugs.
TENNESSEEAUGUST 1–3: clothing (not accessories), school supplies, and school art supplies with sales price of $100 or less per item; computers with sales price of $1,500 or less per item.
TEXASAUGUST 8–10: clothing and footwear (not accessories, athletic, protective, or rentals), school supplies, and school backpacks with sales price of less than $100 per item.
VIRGINIAAUGUST 1–3: clothing and footwear with selling price of $100 or less per item, and school supplies with selling price of $20 or less per item.
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