2024 sales tax holidays

This article has been updated to reflect the latest sales tax holiday developments. It originally published January 3, 2024.

Sales tax holidays are all the rage right now. If you’re in retail, hang on to your hats and read our sales tax holiday FAQ to learn:

What is a sales tax holiday?

A sales tax holiday is a time when consumers don’t pay sales tax on eligible purchases of certain normally taxable goods. A vacation from sales tax, if you will. Sales tax holidays typically last for a day, a weekend, or a week, though they’ve been known to go on for months or even years (we’re looking at you, Florida and Tennessee). 

Retailers otherwise required to collect sales tax on taxable retail sales don’t collect it on sales of qualifying goods during a sales tax holiday. With few exceptions, retailers are not permitted to collect sales tax on any eligible retail sale made in store, online, by mail, or by other means.

A sales tax holiday is also known as a tax free holiday, tax-free weekend, tax-free week, tax-free event, among other names.

Do all states have a tax holiday?

Not all states have a sales tax holiday, but legislators in any state with a statewide sales tax could establish one. They tend to be politically popular because just about everyone enjoys not paying sales tax from time to time.

While sales tax holidays in most states are annual events, tax-free periods can also be one-offs. Florida has no annual tax holidays but usually provides at least one sales tax holiday each year — and frequently more than one.

Tax holidays can also exist at the local level (i.e., for local sales taxes only) in certain home rule states where local governments levy and administer local taxes. Several communities in Alaska had a tax-free event in 2023, and at least one will have one in 2024.

In December 2024, the Government of Canada introduced a two-month sales tax holiday for “everyday essentials.” Most food and beverages, children’s clothing, and Christmas trees are exempt from Canadian goods and services tax (GST) and harmonized sales tax (HST) from December 15, 2024, until February 15, 2025. Read more about the Canada tax relief program.

What products are included in tax-free weekends?

Every tax holiday is different, but most follow a certain theme. Back-to-school sales tax holidays that exempt qualifying school supplies and eligible clothing tend to be the most popular. There are also tax-free weekends for disaster preparedness supplies, Energy Star appliances, water-saving products, and even firearms, ammunition, and hunting supplies. 

Items that would help a person weather a disaster tend to be exempt during a disaster preparedness (aka, hurricane preparedness) sales tax holiday. These generally include batteries, coolers, generators, and tarps. Second-amendment tax-free weekends typically exempt certain safety devices in addition to firearms, ammunition, and hunting supplies, though gun safes may not be eligible. 

Recent years have seen sales tax holidays go outside the box. For example, Florida offered temporary sales tax exemptions for admissions, camping supplies, fishing supplies, outdoor recreation supplies, and tools in 2022 and 2023, and it will provide another Freedom Month sales tax holiday in 2024; Connecticut and Tennessee temporarily exempted restaurant food in 2022; and numerous states had gas tax holidays in 2022 and/or 2023. 

A sales tax holiday can, in theory, apply to anything that’s normally subject to sales tax.

Do tax-free weekends have price restrictions?

Most sales tax holidays have price restrictions, but some don’t. 

There’s no price cap during the annual South Carolina tax holiday, or during the tax-free periods offered by certain cities and boroughs in Alaska. Massachusetts has a high threshold of $2,500 for any single item of tangible personal property.

Yet price caps are more common than not, and they usually vary by the product sold. Thus many articles of clothing and footwear priced $100 or less are exempt during Missouri’s annual back-to-school holiday, while school supplies are only exempt if the retail sales price is $50 or less. Arkansas caps the price for clothing but not for school supplies during its annual holiday.

Price restrictions in Florida got out of hand during the state’s Freedom Week sales tax holiday in 2021 and again in 2022: The temporary exemption covered admissions to many events and a variety of general outdoor supplies but applied only to the first $25 of the sales price of goggles, the first $50 of the sales price of safety flares, the first $75 of the sales price of paddles, and so on. Fortunately, price caps were more normal during the 2023 Florida Freedom Summer sales tax holiday. 

What states have a sales tax holiday in 2024?

Jump to the states and tax-free events that interest you:

Alabama

 
  • Alabama annual back-to-school sales tax holiday, July 19–21, 2024
    • Books priced $30 or less
    • Clothing priced $100 or less
    • Computers, computer software, and school computer supplies priced $750 or less
    • School supplies priced $50 or less

Alabama tax-free weekends begin at 12:01 a.m. and end at midnight. They’re mandatory for the state sales tax but not for local tax; click on the links above to find participating counties and municipalities.

Alaska

As there’s no state sales tax in Alaska, there are no statewide tax holidays. However, local governments sometimes offer tax-free periods for local sales tax. For 2024, these include the following.

Arkansas

  • Arkansas annual sales tax holiday, August 3–4, 2024
    • Clothing priced less than $100
    • Clothing accessories and equipment (including cosmetics and jewelry) priced less than $50
    • Electronic devices (no price restriction)
    • School supplies (no price restriction)
    • Applies to state and local tax

All retailers are required to participate and may not charge state or local sales tax on qualifying items during the tax-free weekend, which begins at 12:01 a.m. on the first Saturday of August and ends at 11:59 p.m. the following Sunday.

Connecticut

  • Connecticut annual sales tax free week, August 18–24, 2024
    • Qualifying clothing and footwear priced less than $100
    • Applies to state sales tax only (Connecticut has no local tax)

Florida

  • Florida back-to-school sales tax holiday, January 1–14, 2024

    • Clothing, wallets, and qualifying bags priced $100 or less

    • Qualifying school supplies priced $50 or less

    • Learning aids and jigsaw puzzles priced $30 or less

    • Personal computers and computer-related accessories priced $1,500 or less

Qualifying businesses may opt out of the January 2024 back-to-school sales tax holiday if less than 5% of their gross sales of tangible personal property in the prior calendar year were items qualifying for the sales tax holiday. Any business that doesn’t want to participate in the January 2024 event must have notified the Florida Department of Revenue, in writing, by December 23, 2023, and posted a copy of that notice in a conspicuous location at its place of business. 

  • Florida Energy Star sales tax holiday, July 1, 2023–June 30, 2024

    • Washing machines priced $1,500 or less 

    • Clothes dryers priced $1,500 or less  

    • Refrigerators or refrigerator/freezers priced $4,500 or less   

    • Water heaters priced $1,500 or less

    • The sales tax exemption applies only to qualifying Energy Star products 

  • Florida sales tax exemption for gas ranges and cooktops, July 1, 2023–June 30, 2024

    • Any range of cooktop fueled by combustible gas, such as butane, natural gas, or propane (no price restrictions)

    • Does not apply to outdoor gas grills, camping stoves, or other portable stoves

The sales tax holidays listed above were enacted in 2023. The following sales tax holidays are new for 2024.

  • Florida disaster preparedness sales tax holiday, June 1–14, 2024; and August 24–September 6, 2024

    • Portable generators priced $3,000 or less

    • Bungee cords, ratchet straps, ground-anchor systems, or tie-down kits priced $100 or less

    • Tarpaulin or other flexible waterproof sheeting priced $100 or less

    • Carbon monoxide detectors, smoke detectors or smoke alarms, and fire extinguishers priced $70 or less

    • Coolers and ice chests (nonelectric food storage) priced $60 or less

    • Portable power banks priced $60 or less

    • Any gas or diesel fuel containers, including LP gas and kerosene containers, priced $50 or less

    • Portable self-powered radios, two-way radios, or weather-band radios priced $50 or less

    • Qualifying batteries, including rechargeable batteries (excluding automobile and boat batteries), priced $50 or less

    • Portable self-powered light sources priced $40 or less

    • Reusable ice priced $20 or less

    • Supplies necessary for the evacuation of household pets, including but not limited to the following: a bag of dry cat or dog food weighing up to 50 pounds priced $100 or less; pet beds priced $40 or less; cat litter weighing up to 25 pounds priced $25 or less; leashes, collars, and muzzles priced $20 or less; cat litter pans, travel-sized food bowls, pet waste bags, and manual can openers priced $15 or less; and wet cat or dog food priced $10 or less per can or pouch (or the equivalent)

 

  • Florida 2024 Freedom Month sales tax holiday, July 1–31, 2024

    • Admissions to fairs, festivals, movies, and cultural, musical, theatrical, and sporting events to be held on any date(s) from July 1 through December 31, 2024 (including qualifying season tickets)

    • Admissions to private and membership clubs providing fitness facilities (from July 1 through December 31, 2024) 

    • Museum entry, including annual passes

    • State park entry, including annual passes

    • Electric scooters priced $500 or less (must meet other qualifications)

    • Boating and water activity supplies:

      • Canoes and kayaks priced $500 or less

      • Paddleboards and surfboards priced $300 or less

      • Kneeboards, wakeboards, water skis, and recreational inflatable water floats/tubes capable of being towed priced $150 or less

      • Coolers, life jackets, oars, and paddles priced $75 or less

      • Safety flares priced $50 or less

      • Inflatable chairs, pool floats and toys, and recreational pool tubes priced $35 or less

      • Goggles, snorkels, and swimming masks priced $25 or less

    • Camping supplies:

      • Tents priced $200 or less

      • Camping stoves, collapsible camping chairs, portable hammocks, and sleeping bags priced $50 or less

      • Camping lanterns and flashlights priced $30 or less

    • Fishing supplies (for recreational use only, not commercial fishing):

      • Rods and reels priced $150 or less (if sold as a set) or $75 or less (if sold individually)

      • Tackle boxes or bags priced $30 or less

      • Bait or fishing tackle priced $10 or less (if multiple items are sold together) or $5 or less (if sold individually)

    • General outdoor supplies:

      • Bicycles priced $500 or less

      • Outdoor charcoal or gas grills priced $250 or less

      • Binoculars priced $200 or less

      • Sunglasses priced $100 or less

      • Bicycle helmets and hydration packs priced $50 or less (bike helmets for youth are always sales tax exempt)

      • Water bottles priced $30 or less

      • Sunscreen, sunblock, and insect repellent priced $15 or less

    • Residential pool supplies:

      • All residential pool and spa chemicals priced $150 or less, when purchased by an individual

      • Individual residential pool and spa replacement parts, nets, filters, lights, and covers priced $100 or less

 

  • Florida back-to-school sales tax holiday, July 29–August 11, 2024

    • Personal computers and computer-related accessories priced $1,500 or less

    • Clothing, wallets, and qualifying bags priced $100 or less

    • School supplies priced $50 or less

    • Learning aids and jigsaw puzzles priced $30 or less

 

  • Florida tool time sales tax holiday, September 1–7, 2024 

    • Power tools priced $300 or less

    • Toolboxes for vehicles priced $300 or less

    • Ladders priced $250 or less

    • Work boots priced $175 or less

    • Power tool batteries priced $150 or less

    • Handheld pipe cutters, drain opening tools, and plumbing inspection equipment priced $150 or less

    • Industry textbooks and code books priced $125 or less

    • Electrical voltage and testing equipment priced $100 or less

    • Hard hats and other head protection priced $100 or less

    • Shop lights priced $100 or less

    • Tool belts priced $100 or less

    • Hearing protection priced $75 or less

    • Tool boxes priced $75 or less

    • Duffel bags or tote bags priced $50 or less 

    • Fuel cans priced $50 or less

    • Hand tools priced $50 or less

    • LED flashlights priced $50 or less

    • Safety glasses priced $50 or less

    • Shovels and rakes priced $50 or less

    • Protective coveralls priced $50 or less

    • High-visibility safety vests priced $30 or less

    • Work gloves priced $25 or less

Florida tax holidays don’t apply to transactions occurring within an airport, entertainment complex, public lodging establishment, or theme park. See the Florida Department of Revenue for additional guidance.

Iowa

  • Iowa annual sales tax holiday for select clothing and footwear, August 2–3, 2024

    • Qualifying items priced under $100

    • Applies to state and local tax

All businesses open on these days are required to participate and cannot advertise that they’ll pay or absorb the sales tax on nonqualifying items. The tax-free period begins at 12:01 a.m. the first Friday of August and ends the next day at midnight.

Louisiana

  • Louisiana Second Amendment sales tax holiday, September 6–8, 2024

    • Specified ammunition, firearms, and hunting supplies

    • Qualifying items are exempt from state sales tax and may be exempt from local sales tax in some jurisdictions

Act 1 of 2018 suspended Louisiana’s three annual sales tax holidays until June 30, 2025. Senate Bill 56 (2023) reinstated the state’s Second Amendment sales tax holiday for 2023 and 2024.

Maryland

  • Annual Shop Maryland energy weekend, February 1­7–19, 2024

    • Qualifying Energy Star products (no price restriction)

    • Solar water heaters (no price restriction)

  • Annual Shop Maryland tax-free week, August 11–17, 2024

    • Clothing and footwear priced $100 or less

    • For qualifying backpacks and bookbags, only the first $40 is exempt from sales tax

There’s no local sales tax in Maryland, so the temporary exemptions apply only to the state sales tax. The tax-free weekend for qualifying Energy Star products and solar water heaters starts at 12:01 a.m. on the Saturday immediately preceding the third Monday in February and ends at 11:59 p.m. on the third Monday of February. The August tax-free week begins at 12:01 a.m. on the second Sunday in August and concludes at midnight on the following Saturday.

 

Massachusetts

  • Massachusetts annual sales tax holiday, August 10–11, 2024

    • Most single items of tangible property priced $2,500 or less

    • State sales tax only (there’s no local sales tax in Massachusetts)

Dates for the Massachusetts sales tax holiday weekend are to be set each year no later than July 1. All businesses, including internet vendors, must participate in the state’s tax-free weekend.

Mississippi

  • Mississippi annual sales tax holiday, July 12–14, 2024

    • Clothing and footwear priced less than $100

    • Specific school supplies priced less than $100

    • Municipalities may opt out by resolution, so depending on the location, local sales tax may apply to eligible sales within the corporate limits of the municipality

  • Mississippi annual Second Amendment sales tax holiday, August 30–September 1, 2024

    • Firearms, ammunition, and hunting supplies (no price restriction)

    • Safety devices and equipment (but not gun safes)

    • Applies to state and local tax

Tax-free weekends in Mississippi typically begin at 12:01 a.m. and end at midnight. 

Missouri

  • Missouri annual Show Me Green sales tax holiday, April 19–25, 2024

    • Qualifying Energy Star products priced $1,500 or less (including air conditioners and furnaces)

    • Retailers selling less than 2% of the qualifying merchandise shall offer a sales tax refund in lieu of the sales tax holiday

    • Applies to state and local sales tax

  • Missouri annual back-to-school sales tax holiday, August 2–4, 2024

    • Clothing priced $100 or less

    • Personal computers and computer peripheral devices priced $1,500 or less

    • Computer software priced $350 or less

    • Graphing calculators priced $150 or less

    • School supplies priced $50 or less

    • Applies to state and local tax

Both tax-free periods begin at 12:01 a.m. and end at midnight. Local jurisdictions are required to participate for local sales tax as of January 1, 2023.

Nevada

  • Nevada Day sales tax holiday, October 25–27, 2024

    • Tangible personal property sold to a member of the Nevada National Guard who is on active duty and a resident of Nevada, or to their qualifying dependents

This sales tax holiday is different from most in that it applies only to qualifying Nevada National Guard members and their qualified dependents. Anyone interested in taking advantage of the temporary sales and use tax exemption must apply for it each year through their Commanding Officer no later than 30 days before Nevada Day. The Nevada Department of Taxation will issue a letter of exemption to eligible applicants. Retailers that make an exempt sale to qualifying National Guard members or their dependents must obtain and retain a copy of the consumer’s letter of exemption. 

According to the department’s guidance from 2021, the Nevada National Guard — Nevada Day Holiday Exemption takes place the day Nevada Day is observed and the Saturday and Sunday immediately following. Per NRS 236.015, “Nevada Day is October 31 but is to be observed on the last Friday in October.” 

New Jersey

New Jersey repealed its annual back-to-school sales tax holiday on June 28, 2024.  

New Mexico

  • New Mexico annual back to school tax free holiday, August 2–4, 2024

    • Bookbags, backpacks, maps, and globes priced under $100

    • Clothing, footwear, and accessories priced less than $100

    • Computers (desktop, laptop, or notebook) priced up to $1,000 (includes ereaders with computing functions and tablets)

    • Computer-related items (e.g., keyboards, microphones, monitors, mouse, or speakers) priced up to $500

    • Handheld calculators priced under $200

    • School supplies priced under $30

Retailers aren’t required to participate in the back-to-school tax holiday; those that don’t participate must pay tax on otherwise eligible sales and may recover the tax from the customer.

  • New Mexico small business Saturday gross receipts tax holiday, November 30, 2024

    • Retailers that maintain their primary place of business in the state and employ no more than 10 employees at any one time may deduct receipts from retail sales of qualifying property with a sales price of less than $500 (i.e., clothing, accessories, sporting goods, tools, books, art, cosmetics, musical instruments, cookware, bedding, furniture, toys, games, and electronics)

    • This deduction is available to a qualifying small business prior to July 1, 2025, for sales occurring during the first Saturday after Thanksgiving

New Mexico imposes a gross receipts tax rather than a sales tax, so retailers electing to participate in the tax holiday may claim a deduction for qualifying items. Both holidays begin at 12:01 a.m. and conclude at midnight.

Ohio

  • Ohio annual sales tax holiday, (expanded for 2024), July 30–August 8, 2024

    • Most tangible personal property priced less than $500

    • Applies to state and local tax; participation is mandatory

Ohio’s tax-free period begins at 12:00 a.m. on the designated day and concludes at 11:59 p.m. Eligible items are exempt from state sales tax as well as county and transit sales taxes. 

Unlike in previous years, eligible business-to-business sales do qualify for the 2024 Ohio sales tax holiday. 

Oklahoma

  • Oklahoma sales tax holiday, August 2–4, 2024

    • Clothing and footwear priced less than $100

    • Applies to state and local sales tax; participation is mandatory

Puerto Rico

  • Puerto Rico back to school sales tax holiday, January 4–5, 2024; July 19–20, 2024; and January 10–11, 2025

    • School supplies

    • School uniforms and footwear

  • Puerto Rico hurricane preparedness sales and use tax free period, May 24–26, 2024 

    • Portable generators priced $3,000 or less

    • Specified hurricane preparedness items (no price caps)

The hurricane preparedness tax holiday starts at midnight and concludes at 11:59 p.m.

South Carolina

  • South Carolina sales tax holiday, August 2–4, 2024

    • Clothing and footwear

    • Computers, printers and printer supplies, and software (does not include purchases for business or cell phones, smartphones, or other handheld devices that make phone calls or are primarily used to listen to music, watch videos, or read books)

    • School supplies

    • Select bed and bath items and other products

    • No price restrictions on eligible goods

    • Applies to state and local tax; participation is mandatory

South Carolina’s tax-free weekend begins at 12:01 a.m. on the first Friday in August and runs through the following Sunday.

Tennessee

  • Tennessee sales tax holiday, July 26–28, 2024

    • Apparel priced $100 or less

    • Computers, laptops, and tablets priced $1,500 or less (excludes software)

    • School supplies and school art supplies priced $100 or less

    • Applies to state and local tax; participation is mandatory for merchants selling qualifying items

The annual event begins at 12:01 a.m. on the last Friday in July and concludes at 11:59 p.m. the following Sunday. 

Tennessee provided a grocery tax holiday for food and food ingredients in 2023 and may do so again in 2024. The exemption did not apply to alcoholic beverages.

Texas

  • Texas emergency preparation supplies sales tax holiday, April 27–29, 2024

    • Hurricane shutters and emergency ladders priced less than $300

    • Portable generators priced less than $3,000

    • Specified emergency preparation supplies priced less than $75

    • Applies to state and local tax; participation is mandatory

  • Texas Energy Star sales tax holiday, May 25–27, 2024

    • Energy Star air conditioners priced at $6,000 or less

    • Energy Star refrigerators priced at $2,000 or less

    • Specified Energy Star products (no price restriction)

    • Applies to state and local tax; participation is mandatory

    • Certain contractors or taxable service providers can buy qualifying energy-efficient products tax free (without an exemption or resale certificate) to keep in their inventory

  • Texas water-efficient products sales tax holiday, May 25–27, 2024

    • Any WaterSense-labeled product may be purchased (for business or personal use) tax free during the sales tax holiday

    • Certain other water-conserving products (for residential use only) may be purchased tax free

    • No price restrictions

    • Applies to state and local tax; participation is mandatory

    • Certain contractors, landscapers, or other service providers can buy WaterSense products tax free (without an exemption or resale certificate) to keep in their inventory; lump-sum contractors must pay tax on these items

  • Texas annual sales tax holiday, August 9–11, 2024

    • Clothing and footwear priced less than $100 (including cloth and disposable fabric face masks)

    • Specified school supplies and school backpacks priced less than $100 per item

    • Applies to state and local tax; participation is mandatory

Texas tax-free weekends typically begin at 12:01 a.m. and conclude at midnight. The Texas Comptroller specifies that internet, mail, and telephone orders generally qualify, as long as either:

  • The item is both paid for by the customer and delivered during the exemption period; or

  • The customer orders and pays for the item (and the seller accepts the order) during the exemption period for immediate shipment, even if delivery is made after the sales tax holiday concludes

Virginia

  • Virginia annual 3-day sales tax holiday, August 2–4, 2024

    • Clothing and footwear priced $100 or less

    • Energy Star and WaterSense products priced at $2,500 or less

    • Gas-powered chain saws priced $350 or less

    • Portable generators priced $1,000 or less

    • School supplies priced $20 or less

    • Specified emergency and hurricane preparedness items (including chain saw accessories) priced $60 or less

    • Applies to state and local sales tax

Virginia suspended its annual three-in-one sales tax holiday for a bit but reinstated it with the enactment of its 2023 budget. The 3-day sales tax holiday starts the first Friday in August at 12:01 a.m. and concludes the following Sunday at 11:59 p.m.

West Virginia

  • West Virginia state sales tax holiday, August 2–5, 2024

    • Clothing and footwear priced $125 or less

    • Computers (laptop or tablet) priced $500 or less

    • School instructional materials priced $20 or less

    • School supplies priced $50 or less

    • Sports equipment priced $150 or less

    • Certain products meeting the price restrictions don’t qualify for the exemption

    • Applies to state and local sales and use tax; participation is mandatory

The West Virginia tax-free weekend starts at 12:00 a.m. on the Friday before the first Sunday in August and concludes the following Monday at 11:59 p.m.

More tax holidays could be coming

We’ll update this post if and when any states establish a new sales tax holiday.

Knowing which states offered tax-free weekends in the past can give an idea of what may happen in the future.

 

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