2017 sales tax holidays

Learn about the 2018 sales tax holidays here.

Last updated 7.12.2017

Every year, approximately 15 states offer one or more sales tax holidays, or periods when eligible items are either exempt from state sales and use tax or subject to a reduced rate of tax. Local sales and use tax may or may not apply, depending on the state and locality.

While tax-free periods are popular among consumers, they create extra work for retailers wishing to be sales tax compliant. Some states allow localities to determine whether or not they’ll allow an exemption from local sales tax — meaning that a business that sells throughout a state has to know where local tax applies and where it doesn’t.

Retailers selling in multiple states need to know that compliance details vary from state to state, so even when two separate tax-free periods are for roughly the same products (e.g., back to school clothing and supplies, energy efficient products), there can be differences between what is exempt and what is taxable. For example, during Georgia’s summer tax-free period, eligible computers are exempt when they have a sales price of $1,000 or less per item. But to qualify for a similar exemption during Alabama’s tax-free period, eligible computers must have a sales price of $750 or less.

Below is a list of all the states offering tax-free periods this year, along with a list of states that are considering them. Click on the links for additional information, such as lists of qualifying items.

Alabama

• Severe weather preparedness (various price restrictions), February 24-27, 2017
• Back to school (various price restrictions), July 21-23, 2017
• See Alabama Sales Tax Holidays

Arkansas

• Back to school (various price restrictions), August 5-6, 2017
• The Legislature considered but did not enact a Second Amendment sales tax holiday
• See Arkansas Sales Tax Holidays

Connecticut

• Clothing and footwear priced at $100 or less, August 20-26, 2017
• See Connecticut Sales Tax Holidays

Florida

• Disaster preparedness supplies (various price restrictions), June 2-4, 2017
• Back to school (various price restrictions), August 4-6, 2017
•  See Florida Sales Tax Holidays.

Iowa

• Clothing and footwear priced at $100 or less, August 4-5, 2017
• See Iowa Sales Tax Holidays

Louisiana

Instead of being entirely exempt from Louisiana sales and use tax, eligible purchases in 2017 are subject to a reduced state sales tax rate of 3 percent.

• Annual sales tax holiday, August 4-5, 2017
  • Price restriction: limited to qualifying items with a sales price of $2,500 or less
• Hurricane preparedness, May 27-28, 2017
  • Price restriction: limited to qualifying items with a sales price of $1,500 or less
• Second Amendment, September 1-3, 2017 (no price restriction)
• See Louisiana Sales Tax Holidays and the Department of Revenue, 2017 Louisiana Sales Tax Holidays

Maryland

• Shop Maryland Energy, February 18-20, 2017 (no price restriction)
• Shop Maryland Tax-Free Week, August 13-19, 2017
  • Price restriction: limited to clothing and footwear with a sales price of $100 or less
• See Maryland Sales Tax Holidays

Mississippi

• Clothing and footwear, July 28-29, 2017
  • Price restriction: limited to clothing and footwear with a sales price of $100 or less
• Second Amendment, August 25-27, 2017 (no price restriction)
• See Mississippi Sales Tax Holidays

Missouri

• Show-Me Green, April 19-25, 2017
  • Price restriction: applies to the first $1,500 of a qualifying item
• Back to school, August 4-5, 2017 (various price restrictions)
• See Missouri Sales Tax Holidays

New Mexico

• Back to school, August 4-5, 2017 (various price restrictions)
• See New Mexico Sales Tax Holidays

Ohio

Ohio held a “one-time” tax-free period for clothing, school supplies, and school instructional materials in 2015 and again in 2016. S.B. 9, signed by Governor Kasich in early June, creates another one-time tax-free period for 2017.

• Back to school, August 4-6, 2017
  • Price restriction: limited to clothing costing $75 or less; schools supplies costing $20 or less
• See Ohio Sales Tax Holidays.

Oklahoma

• Clothing and footwear, August 4-6, 2017
  • Price restriction: limited to clothing and footwear costing $100 or less
• See Oklahoma Sales Tax Holidays

Puerto Rico

• School uniforms and supplies, January 4-5, 2017
• See Puerto Rico Sales Tax Holidays

South Carolina

• Annual sales tax holiday for clothing, footwear, school supplies, and some bed/bath supplies, August 4-6, 2017
• See South Carolina Sales Tax Holidays

Tennessee

• Annual sales tax holiday for clothing, computers, school supplies, July 28-30, 2017 (various price restrictions)
• The Legislature considered but did not enact a Second Amendment sales tax holiday
• See Tennessee Sales Tax Holidays

Texas

• Hurricane and emergency preparedness supplies, April 22-24, 2017 (various price restrictions)
• Energy Star® and WaterSense® products, May 27-29, 2017 (various price restrictions)
• School supplies, clothing, and footwear, August 11-13, 2017
  • Price restrictions: limited to eligible items costing $100 or less
• See Texas Sales Tax Holidays

Virginia

Three distinct sales tax holidays were collapsed into one in 2015, offering an exemption for the following from the first Friday in August through the following Sunday:

• Energy Star® and WaterSense® products
• Hurricane and emergency preparedness supplies
• School supplies, clothing, and footwear
  • Various price restrictions apply to all qualifying products
• See Virginia Sales Tax Holidays

Massachusetts. The Bay State has provided a tax-free period for 12 out of the last 14 years, usually deciding on dates at the last minute. In 2016, state legislators decided against having one. The fate of a 2017 sales tax holiday is unknown at this time. See Massachusetts Sales Tax Holidays.

Wisconsin. Governor Scott Walker proposed a back to school sales tax holiday in his 2017–19 biennial budget.

Georgia. Georgia generally offers two sales tax holidays, but dates and details vary from year to year depending on budget provisions (see Georgia Sales Tax Holidays). The Georgia legislature did not not approve any tax-free periods for 2017, so there will be no Georgia sales tax holidays this year.

Tax automation software enables sellers throughout the United States to comply with temporary changes in product taxability, such as those caused by sales tax holidays. Learn more.

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