While sales tax holidays are a nice treat for consumers, they can make the arduous task of keeping track of sales tax for your ecommerce business even more of a headache. Fortunately, they only come around a few times a year, but of course, every state does things a little differently. That means that you need to know whether you’re required to participate or only strongly encouraged, whether the tax holiday applies to local taxes or only the state sales tax, and what items specifically are included.

There are 19 states with at least one sales tax holiday in 2023, and they generally fall into one of three categories. The most common sales tax holidays are timed to coincide with back-to-school shopping, while second amendment and weather preparedness holidays are regularly scheduled in a few states as well.

As the dates of the sales tax holidays, as well as which states have them and what they’re for, can change from one year to the next, we’ve compiled an updated list for 2023 of state sales tax holidays currently on the books.

StateTypeDatesDetails
AlabamaWeather PreparednessFebruary 24-26, 2023
  • Local sales and use tax may apply.
  • Retailers are required to participate and are not allowed to charge tax on items that are including among the exemptions.
  • Includes items such as batteries, radios, self-powered lights, sheets/tarpaulins, plywood, food storage cooler, first aid kits, and fire extinguishers.
  • See complete list of exempt items.
  • More Information
AlabamaBack to SchoolJuly 21-23, 2023
  • Local sales and use tax may apply.
  • Retailers are required to participate and are not allowed to charge tax on items that are including among the exemptions.
  • Exempts most general-use clothing priced at $100 or less (shirts, pants, shorts, socks, etc). Accessories, protective equipment, and sports equipment is specifically not exempt.
  • Exempts computers, software, and school-related computer supplies priced at $750 or less
  • Exempts non-commercial purchases of school supplies priced at $50 or less (such as pens, paper, binders, etc)
  • Exempts non-commercial purchases of books priced at $30 or less
  • See complete list of exempt items (page no longer available)
  • More Information
ArkansasBack to SchoolAugust 5-6, 2023
  • Local sales tax also does not apply.
  • Exempts most general-use clothing priced at $100 or less (shirts, pants, shorts, socks, etc).
  • Exempts most general-use clothing accessories priced at $50 or less (jewelry, watches, briefcases and handbags, etc).
  • Exempts purchases of certain school supplies (only specific items listed)
  • Exempts purchases of certain school art supplies (only specific items listed)
  • Exempts purchases of books related to school or a course of study such as textbooks and reference books
  • Itemized list of qualifying items
  • More Information
ConnecticutOtherApril 10-16, 2023
  • Exempts general clothing and footwear priced at $100 per item, or less. Certain items are excluded, such as jewelry, sports uniforms, protective equipment, accessories, and insoles.
  • More Information
ConnecticutBack to SchoolAugust 20-26, 2023
  • Exempts general clothing and footwear priced at $100 per item, or less. Certain items are excluded, such as jewelry, sports uniforms, protective equipment, accessories, and insoles.
  • More Information
FloridaOtherJuly 1, 2022 - June 30, 2023
FloridaEnergy StarJuly 1, 2022 - June 30, 2023
  • Energy Star appliances, price limits depend on type of appliance
  • More Information
FloridaWeather PreparednessJuly 1, 2022 - June 30, 2024
FloridaBack to Schooldate not yet announced
  • Clothing, footwear, and certain accessories selling for $50 or less per item
  • Certain school supplies selling for $50 or less per item
  • Learning aids and jigsaw puzzles selling for $30 or less per item
  • Computers and some computer accessories selling for $1500 or less per item
  • More Information
IowaBack to SchoolAugust 4 - 5, 2023
  • Exempts general clothing and footwear priced at $100 or less. Certain items are excluded, such as jewelry, watches, protective equipment, umbrellas, skis and skates, and more.
  • Local sales tax is not collected during the tax-free weekend
  • The exemption only occurs on Friday and Saturday, never Sunday
  • More Information
MarylandEnergy StarFebruary 18 - 200, 2023
  • Exempts Energy Star Products, including
    • Air conditioners
    • Washers and dryers
    • Furnaces
    • Heat pumps
    • Boilers
    • Solar water heaters (which are always tax-exempt)
    • Standard size refrigerators
    • Dehumidifiers
    • Programmable thermostats
    • Compact fluorescent light bulbs
    • Light-emitting diode (LED) light bulbs
  • More Information
MarylandBack to SchoolAugust 13 - 19, 2023
  • Exempts clothing and footwear priced at $100 or less per item. excluding accessories.
  • More Information
MassachusettsBack to Schooldate not yet announced
  • Includes most tangible personal properly
  • Excludes telecommunications, tobacco products subject to the excise imposed by
    15 chapter 64C, marijuana products subject to chapter 94G, alcoholic beverages, as defined in
    16 section 1 of chapter 138, gas, steam, electricity, motor vehicles, motorboats or a single item the
    17 price of which is more than $2,500.
  • More Information
MississippiBack to SchoolJuly 28 - 29, 2023
  • Exempts clothing priced at $100 or less per item.
  • Exempts footwear priced at $100 or less per item, but excludes skates, skis, etc.
  • Accessories (watches, jewelry, wallets, umbrellas, etc) are NOT exempt
  • Certain cities may elect not to participate
  • More Information - this document includes a list of eligible and non-eligible items
MississippiSecond AmendmentAugust 25 - 27, 2023
  • Exempts firearms, ammunition and certain hunting supplies
  • General hunting supplies and animals used for hunting are not exempt
  • Certain cities may elect not to participate
  • More Information - this document includes a list of eligible and non-eligible items
MissouriEnergy StarApril 18 - 23, 2023
  • Nicknamed the "Show Me Green" sales tax holiday
  • Exempts the following appliances if they are Energy Star certified: Clothes washers, clothes dryers, water heaters, dishwashers, air conditioners, furnaces, refrigerators, freezers, and heat pumps
  • Trash compactors, conventional ovens, ranges and stoves are not currently certified as Energy Star compliant, and therefore do not qualify. However, if the Energy Star label should be applied in the future, these items would become exempt during the holiday.
  • Local jurisdictions may elect to participate or not. See the link below for cities which will and will not participate.
  • More Information
MissouriBack to SchoolAugust 4 - 6, 2023
  • Exempts clothing having a taxable value of $100 or less
  • Exempts school supplies, as long as the total purchase does not exceed $50
  • Exempts computer software with a taxable value of $350 or less
  • Exempts personal computers with a taxable value of $1,500 or less
  • Exempts computer peripheral devices, not to exceed $1,500
  • Exempts graphing calculators not to exceed $150
  • The sales tax holiday may not apply to any retailer when less than two percent of the retailer's merchandise offered for sale qualifies for the sales tax holiday. However, the retailer must provide the taxpayer a refund of the sales tax paid if the customer requests one.
  • Local jurisdictions may elect to participate or not. The more information link has a list of those that chose not to participate.
  • More Information
NevadaOtherOctober 27 - 29, 2023
New JerseyBack to SchoolAugust 26 - September 4, 2023
  • Computers with a sales price less than $3,000
  • School Art Supplies
  • School Computer Supplies with a sale price less than $1000
  • School Instructional Materials
  • School Supplies
  • Sport or Recreational Equipment
  • More Information

New MexicoBack to SchoolAugust 4 - 6, 2023
  • Exempts clothing or shoes priced at less than $100 per unit.
  • Exempts desktop, laptop, tablets or notebook computers priced at $1,000 or less
  • Exempts related computer hardware priced at $500 or less.
  • Exempts school supplies for use in standard, general-education classrooms priced below $30, $100, or $200 per unit, depending on the type of supplies
  • Certain exclusions apply in all groups.
  • More Information
New MexicoOtherNovember 25, 2023
  • Coincides with Small Business Saturday
  • Applies to most tangible personal property priced at less than $500 from qualifying businesses
  • Provides a deduction from gross receipts for qualifying businesses
  • A business qualifies if they have 10 or fewer employees at any point during the year, and if it maintains its primary place of business in New Mexico
  • More Information
OhioBack to SchoolAugust 4 - 6, 2023
  • Exempts clothing priced at $75 or Less
  • Exempts school supplies priced at $20 or Less
  • Exempts instructional materials priced at $20 or Less
  • More Information
OklahomaBack to SchoolAugust 4 - 6, 2023
South CarolinaBack to SchoolAugust 4 - 6, 2023
  • Exempts clothing, school supplies, computers, and some bed and bath items, regardless of price
  • Certain items are excluded, such as (but not limited to) rentals, mattresses, smart phones, cameras, uniforms, sports equipment, and more.
  • More Information
TennesseeBack to SchoolJuly 28 - 30, 2023
  • Exempts most clothing, school supplies, and computers.
  • Clothing and schools supplies must be individually priced at $100 or less to be exempt.
  • Computers must be priced at $1500 or less to qualify for the exemption.
  • More Information
TennesseeSecond AmendmentJuly 1, 2022 - June 30, 2023
TexasWeather PreparednessApril 22 - 24, 2023
  • Exempts portable generators priced at $3000 or less
  • Exempts hurricane shutters and emergency ladders priced at $300 or less
  • Exempts Batteries (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt), first aid kits, fuel containers, ground anchor systems and tie-down kits, hatchets and axes, mobile telephone batteries and chargers, nonelectric coolers and ice chests for food storage, nonelectric can openers, portable self-powered light sources (hand cranked flashlights), portable self-powered radios, including two-way and weather band radios, reusable and artificial ice products, smoke detectors, fire extinguishers and carbon monoxide detectors, tarps and other plastic sheeting priced at $75 or less
  • More Information
TexasEnergy StarMay 27 - 29, 2023
  • Exempts the following Energy Star products: air conditioners with a sales price of $6000 or less; refrigerators with a sales price of $2000 or less; ceiling fans, incandescent and fluorescent light bulbs, clothes washers, dishwashers, and dehumidifiers
  • Exempts products such as toilets, faucets, shower heads, and irrigation controls that cary the WaterSense label or logo.
  • Exempts certain water conserving products like mulch, rain barrels, and plants, but only if the products are for use on residential property
  • More Information
TexasBack to SchoolAugust 11 - 13, 2023
  • Exempts clothing and footwear priced at less than $100
  • Exempts backpacks used by elementary and secondary students priced at less than $100. Wheeled backpacks are included as long as they can also be worn with straps on a person’s back. Luggage is excluded.
  • Exempts personal purchase of school supplies. (Businesses must provide an exemption certificate to avoid sales tax.)
  • Retailers may not advertise that they will pay customers' sales tax on non-exempt items. However, they may advertise that the selling price includes sales tax.
  • More Information
VirginiaBack to School / Energy Star / Weather PreparednessAugust 4 - 6, 2023
  • Exempts clothing and footwear costing less than $100 per item
  • Exempts school supplies costing less than $20 per item
  • Exempts portable generators costing less than $1000, gas-powered chainsaws costing less than $350, and chainsaw accessories and other hurricane preparedness items costing less than $60
  • Exempts qualifying Energy Star or WaterSense products for home use that cost less than $2500 each
  • More Information
West VirginiaBack to SchoolAugust 4 - 7, 2023
  • Exempts clothing and footwear costing $125 or less per item
  • Exempts school supplies costing $20 or less per item
  • Exempts sports equipment costing $150 or less per item
  • Exempts laptop computers and tablets priced $500 or less per item
  • More Information

States Without Sales Tax Holidays

The following states do not currently have a planned sales tax holiday in 2023:

  • Alaska
  • Arizona
  • California
  • Colorado
  • Delaware
  • Georgia
  • Hawaii
  • Idaho
  • Illinois
  • Indiana
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Michigan
  • Minnesota
  • Montana
  • Nebraska
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • North Dakota
  • Oregon
  • Pennsylvania
  • Rhode Island
  • South Dakota
  • Utah
  • Vermont
  • Washington
  • Wisconsin
  • Wyoming

Tips for Retailers

In order to make sure you track your sales accurately during these sales tax holidays, you need to know whether or not you are required to participate in the sales tax holidays, and plan accordingly. This includes modifying tax calculations on your website or in-store as needed, and classifying exempt items properly. The use of sales tax software like our TaxTools product can help simplify the process and help you make sure you’re in compliance with tax holiday laws and regulations.

For a complete guide to helping you understand sales tax and your role in it, read our comprehensive Guide to Sales Tax.

Breaking it Down

If you analyze the list above, you’ll notice that there are really only 4 main types of tax holidays. These are:

  • Back to School Sales Tax Holidays – These are the most common across the board. The holiday generally happens just before school-age children are set to return to the classroom in the fall. What gets exempted from sales tax differs somewhat by state, but it generally includes school supplies, clothing, shoes, and sometimes computers and software.
  • Energy Star Appliance Sales Tax Holidays – This holiday encourages consumers to decrease their use of energy resources by purchasing appliances that are more energy or water efficient.
  • Second Amendment Sales Tax Holidays – Despite the political divide over gun rights, several states exempt these items from sales and use tax with a holiday. In general, these occur just before the start of hunting season.
  • Severe Weather Preparedness Sales Tax Holidays – This type of holiday exempts items that people would need when power goes out, severe storms hit, or during other types of emergencies. Think batteries, flashlights, and power generators.

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