Alabama

Back to School Sales Tax Holiday: August 2–4, 2013

State sales tax (or use tax) will not be collected on the sale/purchase of the following “covered items”: 1) articles of clothing with a sales price of $100, or less, per article of clothing; 2) a single purchase, with a sales price of $750, or less, of computers, computer software, and school computer supplies; 3) noncommercial purchases of school supplies, school art supplies, and school instructional material, up to a sales price of $50 per item; and 4) noncommercial purchases of books with a sales price of not more than $30 per book. (Ala. Code § 40-23-211; Ala. Code § 40-23-210; Ala. Admin. Code r. 810-6-3-.65). A county or municipality may, by resolution or ordinance adopted at least 30 days prior to the first full weekend of August, provide for the exemption of “covered items” from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday.

Arkansas

Back to School Sales Tax Holiday: August 3–4, 2013

State and local sales tax will not be collected on the sale of 1) clothing and footwear with a sales price of less than $100 per item; 2) clothing accessories and equipment with a sales price of less than $50 per item; 3) school supplies; 4) school art supplies; and 5) school instructional materials.

Connecticut

Sales Tax Holiday: Third Sunday in August through the following Saturday (August 18–24, 2013)

Sales or purchases of clothing or footwear costing less than $300 per item are not subject to Connecticut sales and use taxes during the exclusion week. This one-week exclusion applies to clothing sales made by Connecticut and out-of-state retailers to Connecticut customers. [IP 2012(12); 2011 Conn. Pub. Acts 6, §§ 93, 94, 97 and 166; Conn. Gen. Stat § 12-407e; and Conn. Agencies Regs. § 12-426-30].

Florida

Sales Tax Holiday: August 2–4, 2013

Sales of clothing, wallets, or bags with a sales price of $75 or less per item, school supplies with a sales price of $15 or less per item, and personal computers and certain related accessories with a sales price of $750 or less per item are exempt from sales or use tax. The exemption is inapplicable to sales of clothing, wallets, or bags within a theme park, entertainment complex, public lodging establishment, or airport. The rule describes items that are included in the exemption and explains how various transactions should be handled for purposes of the exemption, including sales of sets of both exempt and taxable items, items normally sold as a unit, mail-order sales, shipping and handling charges, layaway sales, rain checks, exchanges, refunds, coupons, rebates, discounts, repairs, alterations, gift certificates, rentals of clothing, reporting requirements, documentation to be maintained, and merchant’s license fees. The rule provides a list of items and their taxable status during the tax holiday. [Emergency Rule 12AER13-03, Florida Department of Revenue; 2013 Florida Sales Tax Holiday Questions and Answers, Florida Department of Revenue, June 2013; Tax Information Publication, No. 13A01-04, Florida Department of Revenue, June 7, 2013].

Georgia

Back to School Sales Tax Holiday: August 9–10, 2013

An exemption from state and local sales and use tax applies to 1) purchases of clothing and footwear having a sales price of $100 or less per item; 2) a single purchase, with a sales price of $1,000 or less, of personal computers and personal computer-related accessories; and 3) purchases of general school supplies that have a sales price of $20 or less per item and that will be used in the classroom or in classroom-related activities. (Informational Bulletin SUT 2013-05-14, Georgia Department of Revenue, May 14, 2013; Sales Tax Holiday Fact Sheet, Georgia Department of Revenue, May 14, 2013).

Iowa

Sales Tax Holiday: August 2–3, 2013

No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a sales price less than $100. The exemption applies to each article priced under $100, regardless of how many items are sold on the same invoice to a customer.

Louisiana

General Sales Tax Holiday: August 2–3, 2013

The Louisiana Department of Revenue reminds shoppers that the first $2,500 of the purchase price of most individual items of tangible personal property for nonbusiness use will be exempt from the 4% state sales tax during the 2013 Annual Sales Tax Holiday on Friday, August 2, 2013 and Saturday, August 3, 2013. The sales tax holiday applies to state sales tax only. Local sales taxes apply unless the local taxing authority provides its own exemption. The exemption applies to most consumer purchases under the following conditions: 1) the customer buys and accepts delivery of eligible property; 2) the customer places property on layaway; 3) the customer acquires property that was previously placed on layaway; or 4) the customer places an order for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment.

The sales tax exemption does not apply to 1) vehicles subject to license and title; 2) meals prepared for consumption on the premises or to-go; and 3) taxable services, such as hotel occupancy; laundry services; printing services; telecommunication services; the furnishing of cold storage space; leases or rentals of tangible personal property; repairs to tangible personal property; and admission to athletic, amusement, or recreational facilities or events.

Shoppers should retain receipts for back-to-school items, such as supplies, uniforms, and educational equipment required by schools because these purchases may be eligible for tax deductions on the 2013 Louisiana individual income tax returns due May 15, 2014. The deductions apply to public, private, parochial, and home schools. To claim the deductions, taxpayers must be able to claim the student as a dependent on their state return and provide documentation for the expenses.

Maryland

Shop Maryland Tax-Free Week: August 11–17, 2013

Qualifying apparel and footwear $100 or less, per item, are exempt from the state sales tax. Accessory items are not included. Cities may elect to opt out of the sales tax holiday, and retailers in those cities who have officially opted out of the holiday may not participate.

Massachusetts

General Sales Tax Holiday: August 10–11, 2013; S.B. 175

The Massachusetts sales tax holiday is scheduled for August 10, 2013 and August 11, 2013, and will apply to retail sales excluding any single item priced higher than $2,500. (Fully excluded from the sales tax holiday are sales of telecommunications, tobacco products subject to the cigarette excise tax, gas, steam, electricity, motor vehicles, motorboats, and meals.)

Mississippi

Back to School Sales Tax Holiday: July 26–27, 2013

Clothing and footwear items meant to be worn next to the body and costing less than $100 per item are exempt from sales tax. Accessories such as jewelry, handbags, wallets, watches, backpacks, and similar items do not qualify for the sales tax holiday. Cleats and items worn in conjunction with an athletic or recreational activity are also not eligible. School supplies and computers are not included.

Missouri

Back to School Sales Tax Holiday: August 2–4, 2013

The following items are exempt from sales and use tax: 1) clothing having a taxable value of $100 or less; 2) school supplies, not exceeding $50 per purchase, that are used in a standard classroom for educational purposes; 3) personal computers and computer peripheral devices of $3,500 or less; and 4) computer software with a taxable value of less than $350.

For purposes of the holiday, eligible clothing includes standard items of apparel worn on or about the body, including footwear. It also includes material to make school uniforms or other school clothing. It does not include accessories such as watches, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles. School supplies include textbooks, notebooks, paper, pens, pencils, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, chalk, maps, and globes. School supplies do not include CD players, headphones, sporting equipment, portable telephones, copiers, or other office equipment. A personal computer can be a laptop, desktop, or tower computer system that consists of a central processing unit, random access memory, a storage drive, display monitor, keyboard, and other related devices. Peripheral devices include items such as a disk drive, memory module, CD drive, microphone, modem, motherboard, mouse, speakers, printer, scanner, sound card, or video card. Computer software is considered a school supply and is free from sales tax if its value is less than $350.

Local governments can also participate in the holiday.

New Mexico

Back to School Sales Tax Holiday: August 2–4, 2013

B-200.18, List of Taxable and Non Taxable Items for New Mexico’s Gross Receipts Tax Holiday contains a list divided into categories, but please note that within some categories, there is a set dollar maximum. To qualify for the deduction, clothing or shoes must be priced at less than $100 per unit. The price limit for desktop, laptop, tablets, or notebook computers is $1,000, and for related computer hardware, it is $500. School supplies for use in standard, general-education classrooms must be under $30 per unit. There are items specifically excluded by statute in all categories. Those items are always taxable. For more specific information on the legislation, definitions, types of sales (rain checks, exchanges, refunds, gift cards, layaways, Internet, mail order, and telephone sales), please see FYI-203, Gross Receipts Tax Holiday.

North Carolina

Sales Tax Holiday – Clothing and Footwear: August 2–4, 2013

Generally, the following items are exempt during the holiday: 1) clothing with a sales price of $100 or less per item; 2) sport or recreational equipment with a sales price of $50 or less per item; 3) computers, including tablet computers and netbooks, with a sales price of $3,500 or less per item; 4) computer supplies with a sales price of $250 or less per item; 5) school supplies with a sales price of $100 or less per item; and 6) school instructional materials with a sales price of $300 or less per item. The following items do not qualify for the exemption: clothing accessories or equipment, protective equipment, furniture, items for use in a trade or business, and rentals. (List of Items Exempt During the August Sales Tax Holiday, North Carolina Department of Revenue, July 1, 2013).

Oklahoma

Sales Tax Holiday – Clothing and Footwear: August 2–4, 2013

During this holiday period, the sale of any article of “clothing” or “footwear” designed for wear on or about the human body that has a sales price of less than $100 is exempt from state, county, and municipal sales taxes. The term “clothing” includes items such as hats, hosiery, neckties, formal wear, and belts (excluding buckles sold separately). “Footwear” means any shoe, boot, or other similar article designed to be worn on the feet. The sales tax holiday does not apply to sales of “accessories,” a term that encompasses items such as jewelry, nonprescription eyewear, handbags, wigs, and similar items that are carried on or about the body. Retailers are required to participate in the holiday. (Rule 710:65-13-511; Frequently Asked Questions, Oklahoma Tax Commission, July 10, 2013).

South Carolina

Sales Tax Holiday: August 2–4, 2013

The tax holiday exempts clothing, clothing accessories, school supplies, footwear, computers, and certain bedding and bath items. (Information Letter 13-13, South Carolina Department of Revenue, July 5, 2013).

Tennessee

Sales Tax Holiday: August 2–4, 2013

The sales tax holiday includes tax-free purchases for certain clothing, school and art supplies, and computers. Tax-free items include clothing with a price of $100 or less per item, school and school art supplies with a price of $100 or less per item, and computers with a price of $1,500 or less. These items are exempt from state and local sales tax in Tennessee during the holiday.

Texas

Sales Tax Holiday: Friday, August 9, 2013 at 12:01 a.m., ending Sunday, August 11, 2013 at midnight

The sales tax holiday includes most clothing, footwear, school supplies, and backpacks priced under $100. The Sales Tax Holiday begins on Friday, August 9, 2013 at 12:01 a.m. and ends Sunday, August 11, 2013 at midnight.

Virginia

Back to School Sales Tax Holiday: August 2–4, 2013

School supplies costing $20 or less per item and most articles of clothing and footwear priced at $100 or less per item will be exempt from the state and local sales tax. There is no limit on the number of items a taxpayer can buy without paying sales tax, provided each item meets the holiday restrictions. Anyone can buy tax-exempt items during the holiday; it is not limited to purchases for students. During the tax holiday, retailers may elect to pay the sales tax themselves on any nonqualifying items that they want to offer tax-free to customers.

Puerto Rico

Back to School Sales Tax Holiday: July 12–13, 2013

The sales tax holiday applies to school supplies and school uniforms.

TECHNICAL INFORMATION CONTACT:

Jeremiah T. Lynch, Principal – Ryan, LLC