Sales tax holidays often coincide with back-to-school sales or the start of hurricane season. Over the years, however, states have also added tax-free periods for those purchasing energy-efficient appliances and firearms. Just recently, Florida added a tax-free week to encourage people to get outdoors, go to concerts, or purchase tickets to other events.
What is a Sales Tax Holiday?
Sales tax holidays are limited periods of time when consumers can purchase specific items without paying sales tax on them. There is typically a purchase limit, such as $100. Purchases that exceed the limit are fully taxable. Many sales tax holidays take place during the summer. They often focus on back-to-school items or hurricane preparedness, but some also give breaks to those purchasing energy-efficient appliances or firearms.
State legislators determine the length and timing of the sales tax holiday. Although several states host them annually, some are just one-time events. States without sales tax, such as Oregon and Alaska, do not participate. This year, 17 states will host sales tax holidays.
2023 Sales Tax Holidays By State
The following is a list of the tax-free weekends and sales tax holidays by state.
Alabama Tax Holidays
- Severe Weather Preparedness (February 24-26)
- Severe weather supplies, $60 or less per item
- Portable generators and power cords, $1,000 or less in a single purchase
- Back-To-School (July 21-23)
- Clothing, $100 or less per item
- School supplies, $50 or less per item
- Computers, $750 or less in a single purchase
Arkansas
- Back-To-School (August 5-6)
- Clothing, $100 or less per item
- Accessories, $50 or less per item
- Electronic devices
- School supplies
Connecticut
- Sales Tax Holiday (August 6-12)
- Clothing and footwear costing less than $100
Florida Tax-Free Events
- Disaster Preparedness (May 27 – June 9)
- Reusable ice, $20 or less
- Self-powered light sources, $40 or less
- Gas containers and batteries, $50 or less
- Coolers and ice chests, $60 or less
- Other supplies, $100 or less
- Portable generators, $1,000 or less
- Freedom Summer (May 29 – September 4)
- Fishing supplies
- Campaign supplies
- Boating and water activities
- General outdoor supplies
- Entertainment admissions
- Back-To-School (July 24 – August 7)
- School supplies, $15 or less per item
- Clothing and footwear, $60 or less per item
- Personal computers, up to $1,000 per item
Iowa
- Annual Holiday (August 4-5)
- Clothing and footwear, $100 or less per item
Maryland Sales Tax Holidays
- Energy Savings (February 18-20)
- Appliances with the Energy Star™ label and compact fluorescent light bulbs
- Back-To-School (August 13-19)
- Clothing
- School supplies
Massachusetts
- Annual Sales Tax Holiday (August TBD)
- Retail items purchased for personal use, up to $2,500
Mississippi Tax-Free Dates
- Back-To-School (July 28-29)
- Clothing and footwear, $100 or less per item
- School supplies, $100 or less per item
- Second Amendment (August 25-27)
- Firearms
- Ammunition
- Hunting supplies
Missouri Tax-Free Holidays
- Show Me Green (April 19-25)
- Energy Star™ certified appliances
- Back-To-School (August 4-6)
- Clothing, $100 or less per item
- School supplies, $50 or less per purchase
- Personal computers, $1,500 or less in value
- Computer software, items valued $350 or less
- Graphing calculators, $150 or less
New Jersey
- Back-to-School Sales Tax Holiday (August 26 – September 4)
- Computers under $3,000
- Computer supplies retailing for less than $1,000
- School art supplies
- School supplies and instructional materials
- Recreational and sports equipment
Ohio
- Annual Sales Tax Holiday (August 4-6)
- Clothing, $75 or less per item
- School supplies and instructional materials, $20 or less per item
Oklahoma
- Annual Sales Tax Holiday (August 4-6)
- Clothing and footwear, items valued at $100 or less
South Carolina
- Sales Tax Free Weekend (August 4-6)
- Clothing
- School supplies
- Computers and printers
Tennessee Sales Tax Holidays
- Back-To-School (July 28-30)
- Clothing, $100 or less per item
- School supplies, $100 or less per item
- Computers, up to $1,500 per purchase
- Gun Safety Tax Holiday (July 1, 2022 – June 30, 2023)
- Gun safes
- Gun safety devices
Texas Tax-Free Holidays
- Emergency Preparation Supplies (April 22-24)
- Portable generators, $3,000 or less per item
- Hurricane shutters or ladders, $300 or less per item
- Other qualified emergency supplies, up to $75 in value
- Energy Star (May 27-29)
- Energy Star™ appliances
- Ceiling fans
- Incandescent and fluorescent light bulbs
- Tax-Free Weekend (August 11-13)
- Clothing
- School supplies
- Backpacks, $100 or less per item
Virginia Tax-Free Weekend
- 3-Day Sales Tax Holiday (August 4-6)
- School supplies, $20 or less per item
- Clothing and footwear, $100 or less per item
- Energy Star™ and WaterSense™ products, $2,500 or less per item
- Hurricane and emergency preparedness items
West Virginia
- Back-To-School (August 4-7)
- Clothing, $125 or less per item
- School supplies, valued at $50 or less
- School instructional materials, $20 or less per item
- Computers, $500 or less per item
- Sports equipment, $150 or less per item
As of this writing, Florida is considering several additional tax-free holidays, including one for skilled workers and another for energy-efficient appliances. They are also proposing to host a second Back-to-School Tax Holiday for January 1-14, 2024.