2020 Sales Tax Holiday Update

STATE UPDATE
Alabama The annual back to school sales tax holiday will occur July 17, 2020 through July 19, 2020. Qualifying items include certain school supplies, computers, books and clothing. These items will not be subject to Alabama’s four percent statewide sales tax. Cities and counties may participate and must finalize their decisions by June 19, 2020.
Arkansas The annual back to school sales tax holiday will occur August 1, 2020 through August 2, 2020. Qualifying items include certain school supplies, school art supplies, instructional materials, footwear and clothing. These items will not be subject to Arkansas sales tax.
Connecticut The annual back to school sales tax holiday will occur August 16, 2020 through August 22, 2020. Qualifying items include footwear and clothing. These items will not be subject to Connecticut sales tax.
Florida The annual disaster preparedness sales tax holiday will occur May 29, 2020 through June 4, 2020. Sales tax will not be charged on specified equipment used for disaster preparedness including self powered lights and radios, waterproof sheeting, batteries, nonelectric food storage coolers and portable generators.
Iowa The annual back to school sales tax holiday will occur August 7, 2020 through August 8, 2020. Qualifying items include footwear and clothing. These items will not be subject to Iowa sales tax.
Louisiana Louisiana will hold a state sales tax holiday on November 20, 2020 and November 21, 2020. The 4.45% state sales tax will not be charged on the first $2,500 of a purchase. Note that local sales taxes may still be charged. The holiday does not apply to vehicle purchases.
Maryland The annual back to school sales tax holiday will occur August 9, 2020 through August 15, 2020. Qualifying items include footwear and clothing. These items will not be subject to Maryland  sales tax.
Massachusetts The annual back to school sales tax holiday will occur August 15, 2020 through August 16, 2020. Qualifying items include any personal item priced at $2,500 or less subject to exclusions. These items will not be subject to Massachusetts sales tax.
Mississippi The annual back to school sales tax holiday will occur July 31, 2020 through August 1, 2020. Qualifying items include school supplies, footwear and clothing. These items will not be subject to Mississippi sales tax.
Missouri The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing, school supplies, computer software, computer devices and graphing calculators. These items will not be subject to Missouri sales tax.
New Mexico The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing, footwear, school supplies, computers, computer accessories, bookbags, maps, globes and calculators. These items will not be subject to New Mexico sales tax.
New Mexico The annual small business Saturday sales tax holiday will occur on November 28, 2020. Qualifying items include clothing, accessories, sporting goods, tools, books, art, cosmetics, musical instruments, cookware, bedding, furniture, toys, games and electronics. The sales price of each item must be less than $500. These items will not be subject to New Mexico’s gross receipts tax. In order for a business to qualify, it must employ no more than ten employees at any point during the year and must also maintain its primary place of business within the state.
Ohio The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing, school supplies and school instructional materials. These  items will not be subject to Ohio sales tax.
Oklahoma The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing and footwear. These items will not be subject to Oklahoma sales tax.
South Carolina The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing, clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software and certain bed and bath products. These items will not be subject to South Carolina sales tax.
Tennessee Tennessee will be holding two sales tax holidays this summer. The first tax-free holiday weekend will be held from July 31, 2020 through August 2, 2020. Qualifying items include clothing, school supplies, computers and other qualifying electronic devices. The second tax-free holiday weekend will be from August 7, 2020 through August 9, 2020 and will exempt the retail sale of food and drink by restaurants and limited service restaurants.
Texas The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include clothing, footwear and school supplies. These items will not be subject to Texas sales tax.
Virginia The annual back to school sales tax holiday will occur August 7, 2020 through August 9, 2020. Qualifying items include school supplies, clothing, footwear, hurricane and emergency preparedness items, Energy Star and WaterSense products, portable generators, gas powered chainsaws and chainsaw accessories. These items will not be subject to Virginia sales tax.

CONTRIBUTORS

Tommy Varnell
Senior Manger, DHG Tax

Matt Brown
Senior Manager, DHG Tax

Michelle Moore
Manager, DHG Tax

Debbie Anderson
Manager, DHG Tax

For questions or more information, please reach out to us at tax@dhg.com.

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