2021 Sales Tax Holiday Update

STATE UPDATE
Alabama The annual back to school sales tax holiday will occur July 16, 2021 through July 18, 2021. 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 depending on the location of the sale.
Arkansas The annual back to school sales tax holiday will occur August 7, 2021 through August 8, 2021. 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 15, 2021 through August 21, 2021. Qualifying items include footwear and clothing. These items will not be subject to Connecticut sales tax.
Florida The annual back to school sales tax holiday will occur July 31, 2021 through August 9, 2021. Qualifying items include clothing, footwear, school supplies and computers. These items will not be subject to Florida sales tax.
Iowa The annual back to school sales tax holiday will occur August 6, 2021 through August 7, 2021. Qualifying items include footwear and clothing. These items will not be subject to Iowa sales tax.
Louisiana The annual second amendment holiday will occur September 3, 2021 through September 5, 2021. Qualifying items include retail sales of firearms, ammunition and hunting supplies. Cities and counties may participate depending on the location of the sale. The sales tax holiday is not valid on statewide sales tax and all purchases are still subject to Louisiana’s 4.45 percent statewide sales tax.
Maryland The annual back to school sales tax holiday will occur August 8, 2021 through August 14, 2021. 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 14, 2021 through August 15, 2021. 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 30, 2021 through July 31, 2021. Qualifying items include school supplies, footwear and clothing. These items will not be subject to Mississippi sales tax.

The annual second amendment holiday will occur August 27, 2021 through August 29, 2021. Qualifying items include retail sales of firearms, ammunition and hunting supplies. These items will not be subject to Mississippi sales tax.
Missouri The annual back to school sales tax holiday will occur August 6, 2021 through August 8, 2021. 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 6, 2021 through August 8, 2021. 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.

The annual small business Saturday sales tax holiday will occur on November 27, 2021. 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 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 6, 2021 through August 8, 2021. 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 6, 2021 through August 8, 2021. 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 6, 2021 through August 8, 2021. 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 The annual back to school sales tax holiday will occur July 30, 2021 through August 1, 2021. Qualifying items include clothing, school and art supplies and computers. These items will not be subject to Tennessee sales tax.

The food sales tax holiday will occur July 30, 2021 through August 5, 2021. Qualifying items include sales of prepared foods, sales of food and food ingredients. The exemption specifically excludes alcohol. Retailers include restaurants, food trucks, caterers and grocery stores.
Texas The annual back to school sales tax holiday will occur August 6, 2021 through August 8, 2021. 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 be combined with an Energy Star and severe weather holiday and will occur August 6, 2021 through August 8, 2021. 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.
West Virginia The annual back to school sales tax holiday will occur July 30, 2021 through August 2, 2021. Qualifying items include school supplies, school instruction material, clothing, computers and sports equipment. These items will not be subject to West Virginia sales tax.

ABOUT THE AUTHORS

Matt Brown
Managing Director
matt.brown@dhg.com

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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