Wolters Kluwer Tax & Accounting:
What: Back-to-school sales tax holidays remain popular in many states. With many students returning to the classroom for the first time in over a year and others choosing remote learning or home-schooling options, the sales tax holidays may be especially important for parents this year. These temporary tax exemptions are available for a very short time and only apply to specific items and amounts outlined by each state. This infographic provides parents with some back-to-school shopping facts and projections for 2021.
Why: It is important to keep in mind and prepare for the tax holiday period in your state since the tax holiday period may be as short as only a couple of days. The earliest tax holiday, in Alabama, starts on July 16, 2021.
States Offering Back-to-school Sales Tax Holidays in 2021 (in alphabetical order):
|
Alabama |
July 16-18 |
Clothing (not accessories or protective or recreational equipment) with sales price of $100 or less per item; single purchases, with a sales price of $750 or less, of computers, computer software, school computer equipment; noncommercial purchases of school supplies, school art supplies, and school instructional materials with sales price of $50 or less per item; noncommercial book purchases with sales price of $30 of less per book. |
|
Arkansas |
August 7-8 |
Clothing items under $100, clothing accessory or equipment under $50, school art supplies, school instructional materials, electronic devices, and school supplies. |
|
Connecticut |
August 15-21 |
Clothing and footwear (not athletic or protective clothing or footwear, jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items) that cost less than $300 per item. |
|
Florida |
July 31-August 9 |
Clothing, wallets, or bags, including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags, with a sales price of $60 or less per item; school supplies with a sales price of $15 or less per item; and the first $1,000 of the sales price of personal computers or personal computer-related accessories purchased for noncommercial home or personal use. |
|
Iowa |
August 6-7 |
Clothing and footwear (not accessories, rentals, athletic or protective) with sales price of less than $100 per item. |
|
Maryland |
August 8-14 |
Items of clothing (not accessories) and footwear with a taxable price of $100 or less. |
|
Mississippi |
July 30-31 |
Clothing or footwear (not accessories, rentals, or skis, swim fins, or skates) with sales price under $100 per item. |
|
Missouri |
August 6-8 |
Noncommercial purchases of clothing (not accessories) with taxable value of $100 or less per item; school supplies up to $50 per purchase; computer software with taxable value of $350 or less; personal computers and computer peripherals up to $1,500; and graphing calculators with a taxable value of $150 or less. Localities may opt out. If less than 2% of retailer’s merchandise qualifies, retailer must offer a tax refund in lieu of tax holiday. |
|
New Mexico |
August 6-8 |
Footwear and clothing (not accessories or athletic or protective clothing) with sales price of less than $100 per item; school supplies with sales price of less than $30 per item; computers with sales price of $1,000 or less per item; computer peripherals with sales price of $500 or less per item; book bags, backpacks, maps and globes with sales price less than $100 per item; and handheld calculators with sales price of less than $200 per item. Retailers are not required to participate. |
|
Ohio |
August 6-8 |
School supplies with a price of $20 or less, clothing with a price of $75 or less, and school instructional materials with a price of $20 or less. |
|
Oklahoma |
August 6-8 |
Any article of clothing or footwear (excluding accessories, rentals, and athletic or protective clothing) that is designed to be worn on or about the human body and that has a sales price of less than $100. |
|
South Carolina |
August 6-8 |
Clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software, bath wash clothes, bed linens, pillows, bath towels, shower curtains, and bath rugs. |
|
Tennessee |
July 30-August 1 |
Clothing (not accessories), school supplies, and school art supplies with sales price of $100 or less per item; computers with sales price of $1,500 or less per item. |
|
Texas |
August 6-8 |
Clothing and footwear (not accessories, athletic, protective, or rentals), school supplies, and school backpacks with sales price of less than $100 per item. |
|
Virginia |
August 6-8 |
School supplies and clothing: clothing and footwear with selling price of $100 or less per item, and school supplies with selling price of $20 or less per item. |
|
West Virginia |
July 30-August 2 |
Clothing with a price of $125 or less; school supplies with a price of $50 or less; school instructional materials with a price of $20 or less; laptop and tablet computers, not purchased for use in a trade or business, with a price of $500 or less; and sports equipment, not purchased for use in a trade or business, with a price of $150 or less. |
Who: Mark Luscombe, JD, LL.M, CPA, principal analyst for Wolters Kluwer Tax & Accounting, and Carol Kokinis-Graves, JD, attorney and senior state tax analyst for Wolters Kluwer Tax & Accounting who specializes in tracking, analyzing, and reporting issues regarding state and local sales and use taxes, are available to discuss specific sales tax holidays for each state, including:
- 2021 effective dates
- Qualifying items (school supplies, clothing, computers, software, etc.)
- Dollar limits
PLEASE NOTE: The content of this article is designed to provide accurate and authoritative information in regard to the subject matter covered. The information is provided with the understanding that Wolters Kluwer Tax & Accounting is not engaged in rendering legal, accounting, or other professional services.
Contact: To arrange interviews with Mark Luscombe or Carol Kokinis-Graves and other federal and state tax experts from Wolters Kluwer Tax & Accounting on this or any other tax-related topics, please contact Bart Lipinski.
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