2019 sales tax holidays

Last updated 7.12.2019: The Wisconsin sales tax holiday previously reported was held in 2018 but won't be held in 2019. The date for the Arkansas sales tax holiday has been corrected.

Sales tax holidays are limited periods of time during which specific products are exempt from state and/or local sales tax. Common sales tax holiday themes include back to school, energy efficiency, and emergency preparedness. More than a dozen states will offer a sales tax holiday in 2019.

While many state laws authorize annually recurring sales tax holidays, some states establish limited holidays (e.g., for 2018 only, or for 2018 and 2019 only). Yet as with all things related to sales tax, sales tax holidays are subject to change. For example, Louisiana recently cut back its annual sales tax holidays due to a budget crisis, and Massachusetts established an annual holiday starting in 2019 after offering one-year-only tax-free periods for many years.

Below is a list of 2019 sales tax holidays, with links to the most up-to-date state information. Some state departments of revenue don’t update sales tax holiday information until later in the year.

2019 Sales Tax Holidays by State

Alabama

• Severe weather preparedness, February 22–24, 2019
  • Portable generators priced $1,000 or less
  • Variety of supplies priced $60 or less
• Back to school, July 19–21, 2019
• Clothing priced $100 or less
• Computers, computer software, and school computer supplies priced $750 or less
• School supplies priced $50 or less
• Books priced $30 or less

* Alabama sales tax holidays apply to state sales tax. Counties and municipalities may participate, but they aren’t required to.

Arkansas

• Back to school, August 3–4, 2019
  • Clothing priced less than $100
  • Clothing accessories and equipment priced less than $50
  • School supplies (no price restriction)
• Applies to state and local sales tax

Connecticut

• Clothing and footwear, August 18–24, 2019
  • Qualifying items priced less than $100
  • Applies to state sales tax only (Connecticut has no local tax)

Iowa

• Clothing and footwear, August 2–3, 2019
  • Qualifying items priced under $100
  • Applies to state and local sales tax

Florida

• Back to school, August 2–6, 2019
  • Personal computers and related accessories priced $1,000 or less
  • Clothing, wallets, or bags priced $60 or less
  • School supplies priced $15 or less
• Disaster preparedness, May 31–June 6, 2019
  • Portable generators priced $750 or less
  • Variety of supplies priced $50 or less
  • Qualifying batteries and non-electric food storage containers priced $30 or less
  • Diesel or gas fuel containers priced $25 or less
  • Portable light sources priced $20 or less
  • Reusable ice priced $10 or less
• Florida sales tax holidays apply to state and local sales tax

Louisiana

Louisiana used to offer three annual sales tax holidays. However, Act 1 (2018) temporarily removed state sales tax holidays from the list of approved sales and use tax exclusions and exemptions. As a result, there will only be one Louisiana tax-free period in 2019, and it will only exempt qualifying products from local sales tax; state sales tax continues to apply.

• Second Amendment, September 6–8, 2019
  • Applies to ammunition, firearms, and hunting supplies
  • Qualifying items are exempt from local sales tax in some jurisdictions but state sales tax applies

Maryland

• Energy efficiency sales tax holiday, February 16­­–18, 2019
  • Energy Star products (no price restriction)
• Shop Maryland Tax-Free Week, August 11­­–17, 2019
  • Apparel and footwear priced at $100 or less
  • For backpacks or bookbags, the first $40 is tax free

Massachusetts

• 2019 sales tax holiday, August 17-18, 2019
  • Single items of tangible personal property costing $2,500 or less

Mississippi

• Annual sales tax holiday, July 26–27, 2019
  • Clothing and footwear priced less than $100
• Second Amendment, August 30–September 1, 2019
  • Ammunition, firearms, and hunting supplies (no price restriction)
• Both holidays apply to state and local sales tax

Missouri

• Show-Me Green sales tax holiday, April 19–25, 2019
  • Energy Star products priced $1,500 or less
• Back to school, August 2–4, 2019
  • Clothing priced $100 or less
  • Computers priced $1,500 or less
  • School supplies priced $50 or less
• Both tax holidays apply to state sales tax
• Local jurisdictions can choose to participate or not

New Mexico

• Back to school, August 2–4, 2019
  • Bookbags, backpacks, maps, and globes priced under $100
  • Clothing, footwear, and accessories priced less than $100
  • Computers priced up to $1,000 (includes e-readers with computing functions and tablets)
  • Computer-related items priced up to $500
  • Handheld calculators priced under $200
  • School supplies priced under $30
• Retailers are not required to participate in the back-to-school tax holiday
• Retailers are permitted to absorb the tax on non-qualifying items

• Small business sales tax holiday, Saturday, November 30, 2019
  • Retailers that maintain their primary place of business in New Mexico and employ no more than 10 employees at any one time do not have to charge customers gross receipts tax on qualifying items with a sales price of less than $500.

Ohio

• Sales tax holiday, August 2­–4, 2019
  • Clothing priced $75 or less
  • School instructional materials priced $20 or less
  • School supplies priced $20 or less
• Applies to state and local sales tax
• Participation is mandatory

Oklahoma

• Annual holiday, August 2­–4, 2019
  • Clothing and footwear priced less than $100
• Applies to state and local sales tax

Puerto Rico

• Back to school, January 4–5, 2019
  • School uniforms and footwear
  • School materials
• There is typically another back-to-school sales tax holiday in July, but dates have not yet been released

South Carolina

• Annual sales tax holiday, August 2­–4, 2019
  • Clothing and footwear
  • Computers, printers and printer supplies, and software
  • School supplies
  • Select bed and bath items
• There are no price restrictions on eligible goods
• Applies to state and local tax

Tennessee

• Annual sales tax holiday, July 26–28, 2019
  • Clothing priced $100 or less
  • Computers priced $1,500 or less (excludes software)
  • School and art supplies priced $100 or less
• Applies to state and local sales tax

Texas

• Emergency preparedness supplies, April 27–29, 2019
  • Portable generators priced less than $3,000
  • Hurricane shutters and emergency ladders priced less than $300
  • Specified emergency preparedness supplies priced less than $75
• Energy Star sales tax holiday, May 25–27, 2019
  • 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
• Water-efficient products sales tax holiday, May 25–27, 2019
  • Any WaterSense-labeled product may be purchased tax free during the sales tax holiday
  • Applies to purchases for business and personal use
  • No price restrictions
  • Certain water-conserving products (for residential use only) may be purchased tax free
• Annual sales tax holiday, August 9–11, 2019
  • Clothing and footwear priced less than $100
  • Specified school supplies and school backpacks priced less than $100 per item
• All of the above apply to state and local sales tax

Virginia

• Annual sales tax holiday (three-in-one sales tax holiday), August 2–4, 2019
  • Clothing and footwear priced $100 or less
  • Energy Star and WaterSense products priced at $2,500 or less
  • Portable generators priced $1,000 or less
  • Gas-powered chain saws priced $350 or less
  • Chain saw accessories priced $60 or less
  • Specified hurricane and emergency preparedness supplies priced $60 or less
  • School supplies priced $20 or less
• Applies to state and local sales tax

States that could offer a sales tax holiday in 2019

Florida law doesn’t provide an annual sales tax holiday, and as of this writing, the state has not announced a 2019 sales tax holiday. However, Florida has offered tax-free periods in the past; in 2018, there was a disaster preparedness sales tax holiday in June and a sales tax holiday for clothing and school supplies in August. Update 5.30.2019: Florida will have two sales tax holidays in 2019; see above for details.

2017 Wisconsin Act 367 established a sales tax holiday in August 2018. However, the act did not provide for a tax-free period in subsequent years.

We’ll update this blog as additional information becomes available.

Sales tax holidays and out-of-state sellers

With more and more states now requiring out-of-state businesses to collect and remit sales tax, sales tax holidays are likely to complicate sales tax compliance for more retailers than ever in 2019. For an up-to-date list of states with remote sales tax laws, visit this Avalara resource page.