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State Sales Tax Holidays Continue This Weekend

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Aug 7th 2015
Staff Writer and Editor AccountingWEB
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With the start of the school year right around the corner, several states are offering sales tax holidays this weekend, where state sales tax charges are temporarily dropped on back-to-school items and other products that qualify.

These temporary tax exemptions only apply to specific items outlined by each state. All states that offered back-to-school sales tax holidays last year are continuing their programs in 2015, without any being discontinued or expiring, according to Wolters Kluwer Tax & Accounting US. Ohio enacted a new back-to-school tax holiday period beginning this year.

In all, 18 states are offering back-to-school sales tax holidays. Arkansas, Georgia, and Mississippi held theirs last week. Following is a list of the upcoming sales tax holidays for the remaining 15 states and the specific items that are exempted, according to Wolters Kluwer Tax & Accounting US (and Bankrate.com for Massachusetts' tax holiday).

Alabama (Aug. 7-9): 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, and 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 or less per book.

Connecticut (Aug. 16-22): Clothing and footwear (not athletic or protective clothing or footwear, jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items) that cost less than $100 per item.

Florida (Aug. 7-16): 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.

Iowa (Aug. 7-8): Clothing and footwear (not accessories, rentals, athletic, or protective) with sales price of less than $100 per item.

Louisiana (Aug. 7-8): 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.

Maryland (Aug. 9-15): Items of clothing (not accessories) and footwear with a taxable price of $100 or less.

Massachusetts (Aug. 15-16): Most personal property costing $2,500 or less. Items exceeding the price limit are fully taxable, as are automobiles and certain other items.

Missouri (Aug. 7-9): 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 percent of retailer's merchandise qualifies, retailer must offer a tax refund in lieu of tax holiday.

New Mexico (Aug. 7-9): 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.

Ohio (Aug. 7-9): School supplies with a price of $20 or less, clothing with a price of $75 or less, and school instructional materials with a price of $20 or less.

Oklahoma (Aug. 7-9): 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 Carolina (Aug. 7-9): Clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software, bath wash clothes, bed linens, pillows, bath towels, shower curtains, and bath rugs.

Tennessee (Aug. 7-9): 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.

Texas (Aug. 7-9): Clothing and footwear (not accessories, athletic, protective, or rentals), school supplies, and school backpacks with sales price of less than $100 per item.

Virginia (Aug. 7-9): 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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