05/26/2023 | News release | Archived content
Numerous states offer one or more sales tax holidays each year. Keep reading to learn what a sales tax holiday is and which states will have a sales tax holiday in 2023.
A sales tax holiday is a period of time when certain normally taxable goods are temporarily exempt from sales and use tax.
Most of the year, retailers are required to collect sales tax on taxable transactions, and consumers are required to remit use tax if a retailer doesn't collect the tax due (e.g., if an out-of-state seller doesn't have an obligation to collect sales and use tax).
During a sales tax holiday (aka, tax-free event, tax-free week, tax-free weekend), retailers are generally prohibited from collecting sales tax on certain transactions, and consumers aren't liable for use tax on those transactions.
Tax-free weekends apply to qualifying sales whether they occur in a brick-and-mortar store, by mail, or online.
Not all states have a sales tax holiday.
Approximately 18 states and the territory of Puerto Rico have one or more annually recurring tax-free weekends. Several other states, including Florida, frequently provide one or more sales tax holidays, but the state legislature must establish them each year.
There were at least 47 sales tax holidays in 23 states and Puerto Rico in 2022; some lasted only one day, others will last two years. There are currently about 35 tax-free events in 23 states and Puerto Rico scheduled for 2023, and that number could grow.
States have been known to cancel or suspend sales tax holidays when their budgets are tight, and some enact sales tax holidays with a scheduled sunset date. For example, the Virginia sales tax holiday expires effective July 1, 2023.
It's also common for states to create new (or expand existing) tax-free weekends when feeling flush.
Every state's sales tax holiday is unique, but there are some overarching trends. Tax-free events tend to fall under the following categories:
Most tax-free events have price caps, but others don't, and some states set price caps on some products but not others. See the list below for state-specific details.
Sales tax holidays can occur at any time of the year. That said, states generally hold back-to-school tax-free weekends during the summer or early fall, Second amendment tax-free weekends in advance of hunting season, and so on. Dates for 2023 tax-free weekends are listed below.
Jump to the states and tax-free weekends that interest you:
Alabama severe weather preparedness sales tax holiday, February 24-26, 2023
Alabama back to school sales tax holiday, July 21-23, 2023
Alabama tax-free weekends apply to state sales tax. Local jurisdictions can opt to participate and exempt qualifying goods from local sales tax; click on the links above to find participating counties and municipalities.
Both sales tax holidays begin at 12:01 a.m. and end at midnight.
As there's no state sales tax in Alaska, there are no statewide sales tax holidays. However, local governments sometimes offer tax-free periods for local sales tax. For 2023, these include the following.
Municipality of Skagway retail sales tax holiday, October 1, 2022-March 31, 2023
Ketchikan Gateway Borough and City of Ketchikan sales tax holiday, March 25, 2023
Arkansas 2023 sales tax holiday, August 5-6, 2023
All retailers are required to participate and may not charge tax on qualifying items during the tax-free weekend, which begins at 12:01 a.m. on the first Saturday of August and ends at 11:59 p.m. the following Sunday.
Connecticut sales tax free week, August 20-26, 2023
Florida sales tax exemption period on children's diapers; baby clothes and footwear, July 1, 2022-June 30, 2023
Children's diapers
Baby clothing
Toddler clothing, apparel, and shoes primarily intended for children age 5 or younger
Florida sales tax exemption period on Energy Star appliances, July 1, 2022-June 30, 2023
Clothes dryers priced $1,500 or less
Refrigerators or refrigerator/freezers priced $3,000 or less
Washing machines priced $1,500 or less
Water heaters priced $1,500 or less
Florida sales tax exemption period on impact-resistant windows, doors, and garage doors, July 1, 2022-June 30, 2024
Doors, garage doors, or windows must be labeled as impact-resistant or have an impact-resistant rating
New for 2023 due to the enactment of HB 7063.
Florida disaster-preparedness supplies sales tax holiday, May 27-June 9, 2023; and August 26, 2023-September 8, 2023
Portable self-powered light source priced $40 or less
Portable self-powered radio, two-way radio, or weather-band radio priced $50 or less
Tarpaulin or other flexible waterproof sheeting priced $100 or less
Ground-anchor system or tie-down kit priced $100 or less
Gas or diesel fuel tank priced $50 or less
Qualifying batteries (excluding automobile and boat batteries) priced $50 or less
Nonelectric food storage cooler priced $60 or less
Portable generator priced $3,000 or less
Reusable ice priced $20 or less
Portable power bank priced $60 or less
Smoke detector or smoke alarm priced $70 or less
Fire extinguisher priced $70 or less
Carbon monoxide detector priced $70 or less
Supplies necessary for the evacuation of household pets, including but not limited to: a bag of dry cat or dog food weighing 50 pounds or less, priced $100 or less; wet cat or dog food priced $10 or less per can or pouch, or the equivalent; and leashes, collars, and muzzles priced $20 or less
Common household consumable items (e.g., laundry detergent, paper towels, sunscreen, toilet paper, and trash bags) priced $30 or less
Florida Freedom Summer sales tax holiday, May 29-September 4, 2023
Admissions to live music, ballet, play, musical theatre, and sporting events, or movies shown in a movie theater, on any date May 29-December 31, 2023
Entry to a museum or state park, including annual passes
Season tickets for ballets, plays, music events, or musical theatre performances
Entry to a fair, festival, or cultural event scheduled to be held May 29-December 31, 2023
Use of or access to private and membership clubs providing physical fitness facilities May 29-December 31, 2023
Retail sale of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, residential pool supplies (various price restrictions apply)
Retail sale of toys and athletic equipment that are intended for children 12 years of age or younger (various price restrictions apply)
Florida back-to-school sales tax holidays, July 24-August 6, 2023, and January 1-14, 2024
Clothing, wallets, and qualifying bags priced $100 or less
School supplies priced $50 or less
Learning aids and jigsaw puzzles priced $30 or less
Personal computers and computer-related accessories priced $1,500 or less
Businesses are permitted to opt out of the two back-to-school sales tax holidays if less than 5% of their gross sales of tangible personal property in the prior calendar year were items qualifying for the sales tax holiday. Any business opting to not participate in the sales tax holiday (i.e., not provide the sales tax exemption) must notify the Florida Department of Revenue, in writing, of its election to collect sales tax during the tax-free period by a specified date: by July 17, 2023, for the holiday starting July 24, 2023, and by December 23, 2023, for the holiday starting January 1, 2024.
Additionally, the business must post a copy of that notice in a conspicuous location at its place of business. The bill doesn't specify if or how online dealers should alert customers of their intention to collect sales tax during a sales tax.
Florida tool time sales tax holiday, September 2-September 8, 2023
Hand tools priced $50 or less
Power tools priced $300 or less
Power tool batteries priced $150 or less
Work gloves priced $25 or less
Safety glasses priced $50 or less
Protective coveralls priced $50 or less
Work boots priced $175 or less
Tool belts priced $100 or less
Duffle bags or tote bags priced $50 or less
Tool boxes priced $75 or less
Tool boxes for vehicles priced $300 or less
Industry textbooks and code books priced $125 or less
Electrical voltage and testing equipment priced $100 or less
LED flashlights priced $50 or less
Shop lights priced $100 or less
Handheld pipe cutters, drain opening tools, and plumbing inspection equipment priced $150 or less
Shovels and rakes priced $50 or less
Hard hats and other head protection priced $100 or less
Hearing protection priced $75 or less
Ladders priced $250 or less
Fuel cans priced $50 or less
High-visibility safety vest priced $30 or less
Florida Energy Star appliance sales tax holiday, July 1, 2023-June 30, 2024
Washing machines priced $1,500 or less
Clothes dryers priced $1,500 or less
Refrigerators or refrigerator/freezers priced $4,500 or less
Water heaters priced $1,500 or less
The sales tax exemption applies only to qualifying products affixed with an ENERGY STAR label
Florida sales tax exemption for gas ranges and cooktops, July 1, 2023-June 30, 2024
Any range of cooktop fueled by combustible gas (e.g., butane, natural gas, propane), no price restrictions
Does not apply to outdoor gas grills, camping stoves, or other portable stoves
No temporary sales and use tax exemptions provided by Florida sales tax holidays apply to sales within an airport, entertainment complex, public lodging establishment, or theme park.
See the Florida Department of Revenue for additional guidance.
Georgia gas tax holiday, March 18, 2022-January 10, 2023
Illinois grocery tax suspension, July 1, 2022-June 30, 2023
Iowa annual sales tax holiday for select clothing and footwear, August 4-5, 2023
All businesses open on these days are required to participate and cannot advertise that they'll pay or absorb the sales tax on nonqualifying items. The tax-free period begins at 12:01 a.m. the first Friday of August and ends the next day at midnight.
Act 1 (2018) temporarily removes the state's three annual sales tax holidays from the list of approved sales and use tax exclusions and exemptions in Louisiana until June 30, 2025.
However, Act 1 doesn't affect local sales and use tax exemptions in effect during the Louisiana Second Amendment Weekend sales tax holiday. Contact individual parish tax authorities for more details.
Louisiana Second Amendment, September 1-3, 2023
Shop Maryland energy weekend, February 18-20, 2023
Energy Star products (no price restriction)
Shop Maryland tax-free week, August 13-19, 2023
Clothing and footwear priced $100 or less
For qualifying backpacks and bookbags, the first $40 is exempt from sales tax
There's no local sales tax in Maryland, so the sales tax holidays apply only to the state sales tax. The tax-free weekend for energy-efficient appliances starts at 12:01 a.m. on the Saturday immediately preceding the third Monday in February and ends at 11:59 p.m. on the third Monday of February. The August tax-free week begins at 12:01 a.m. on the second Sunday in August and concludes at midnight on the following Saturday.
Massachusetts sales tax holiday, date to be determined
Dates for the Massachusetts sales tax holiday weekend are to be set each year no later than July 1. All businesses, including internet vendors, must participate in the state's tax-free weekend. There is no local sales tax in Massachusetts.
Mississippi annual sales tax holiday, July 28-29, 2023
Clothing and footwear priced less than $100
Specific school supplies priced less than $100
Municipalities may opt out by resolution, so depending on the location, local sales tax may continue to apply to eligible sales within the corporate limits of the municipality
Mississippi Second Amendment sales tax holiday, August 25-27, 2023
Ammunition, firearms, and certain hunting supplies (no price restriction)
Applies to state and local sales tax
Tax-free weekends in Mississippi begin at 12:01 a.m. and end at midnight. Additional details can be found in Miss. Code Ann. Section 27-65-111(bb) and (ff).
Missouri Show Me Green sales tax holiday, April 19-25, 2023
Energy Star products priced $1,500 or less
Missouri back-to-school sales tax holiday, August 4-6, 2023
Clothing priced $100 or less
Personal computers and computer peripheral devices priced $1,500 or less
Computer software priced $350 or less
Graphing calculators priced $150 or less
School supplies priced $50 or less
Both tax-free periods begin at 12:01 a.m. and end at midnight. Local jurisdictions aren't required to participate for local sales tax, so depending on the location of the sale, local sales tax may apply. Click on the links above to find participating counties and municipalities.
Nevada Day sales tax holiday, October 27-29, 2023
This sales tax holiday is different from most in that it applies only to qualifying members of the Nevada National Guard and their qualified dependents. Anyone interested in taking advantage of the temporary sales and use tax exemption must apply for it each year through their Commanding Officer no later than 30 days before Nevada Day. The Nevada Department of Taxation will issue a letter of exemption to eligible applicants. Retailers that make an exempt sale to qualifying National Guard members or their dependents must obtain and retain a copy of the consumer's letter of exemption.
Nevada Day is October 31 but it's observed on the last Friday of October per NRS 236.015, and the following Saturday and Sunday. See Senate Bill 440 (2021) and the department's guidance from 2021 for additional details.
New Jersey annual back-to-school sales tax holiday, August 26-September 4, 2023
The annual tax-free period is to be held between 12:01 a.m. on the ninth day preceding the first Monday in September and 11:59 p.m. on the first Monday in September. More details can be found at the New Jersey Division of Taxation and in P.L. 2022, c.21.
New Mexico back to school tax free holiday, August 4-6, 2023
Bookbags, backpacks, maps, and globes priced under $100
Clothing, footwear, and accessories priced less than $100
Computers (desktop, laptop, or notebook) priced up to $1,000 (includes ereaders with computing functions and tablets)
Computer-related items (e.g., keyboards, microphones, monitors, mouse, or speakers) priced up to $500
Handheld calculators priced under $200
School supplies priced under $30
Retailers aren't required to participate in the back-to-school tax holiday; those that don't participate must pay tax on otherwise eligible sales and may recover the tax from the customer.
New Mexico small business Saturday gross receipts tax holiday, November 25, 2023
Retailers that maintain their primary place of business in New Mexico and employ no more than 10 employees at any one time may deduct receipts from retail sales of qualifying tangible personal property with a sales price of less than $500
This deduction is available prior to July 1, 2025, for sales occurring during the first Saturday after Thanksgiving
New Mexico imposes a gross receipts tax rather than a sales tax, so retailers electing to participate in the tax holiday may claim a deduction for qualifying items. Both tax-free periods begin at 12:01 a.m. and conclude at midnight.
Ohio sales tax holiday, August 4-6, 2023
Ohio's tax-free period begins at 12:00 a.m. on the designated day and concludes at 11:59 p.m. Items used in a trade or business are not exempt during the tax-free weekend. Eligible items are exempt from state sales tax as well as county and transit sales taxes.
Oklahoma sales tax holiday, August 4-6, 2023
Puerto Rico back to school sales tax holiday, January 13-14, 2023; July 2023 dates TBD
School materials
School uniforms and footwear
The hurrican sales tax holiday starts at midnight and concludes at 11:59 p.m.
South Carolina sales tax holiday, August 4-6, 2023
South Carolina's tax-free weekend begins at 12:01 a.m. on the first Friday in August and runs through the following Sunday.
Tennessee sales tax holiday for gun safes and gun safety devices, July 1, 2021-June 30, 2023
Retail sales of gun safes and gun safety devices
This sales tax holiday was extended; it was originally set to expire June 30, 2022
Tennessee sales tax holiday, July 28-30, 2023
Apparel priced $100 or less
Computers, laptops, and tablets priced $1,500 or less (excludes software)
School and art supplies priced $100 or less
Applies to state and local sales tax; participation is mandatory for merchants selling qualifying items
The annual sales tax holiday begins at 12:01 a.m. on the last Friday in July and concludes at 11:59 p.m. the following Sunday.
The grocery tax holiday begins at 12:01 a.m. on Tuesday, August 1, and concludes at 11:59 p.m. on Tuesday, October 31. Sales of alcoholic beverages, candy, dietary supplements, and prepared food do not qualify for the sales tax exemption.
Texas emergency preparation supplies sales tax holiday, April 22-24, 2023
Hurricane shutters and emergency ladders priced less than $300
Portable generators priced less than $3,000
Specified emergency preparation supplies priced less than $75
Applies to state and local sales tax; participation is mandatory
Texas Energy Star sales tax holiday, May 27-29, 2023
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
Applies to state and local sales tax; participation is mandatory
Certain contractors or taxable service providers can buy qualifying energy-efficient products tax free (without an exemption or resale certificate) to keep in their inventory
Texas water-efficient products sales tax holiday, May 27-29, 2023
Any WaterSense-labeled product may be purchased (for business or personal use) tax free during the sales tax holiday
Certain water-conserving products (for residential use only) may be purchased tax free
No price restrictions
Applies to state and local sales tax; participation is mandatory
Certain contractors, landscapers, or other service providers can buy WaterSense products tax free (without an exemption or resale certificate) to keep in their inventory ; lump-sum contractors must pay tax on these items
Texas annual sales tax holiday, August 11-13, 2023
Clothing and footwear priced less than $100 (including cloth and disposable fabric face masks)
Specified school supplies and school backpacks priced less than $100 per item
Applies to state and local sales tax; participation is mandatory
Texas tax-free weekends typically begin at 12:01 a.m. and conclude at midnight. The Texas Comptroller reminds that internet, mail, and telephone orders generally qualify, as long as either:
The item is both paid for by the customer and delivered during the exemption period; or
The customer orders and pays for the item (and the seller accepts the order) during the exemption period for immediate shipment, even if delivery is made after the sales tax holiday concludes
West Virginia state sales tax holiday, August 4-7, 2023
The West Virginia tax-free weekend starts at 12:00 a.m. on the Friday before the first Sunday in August and concludes the following Monday at 11:59 p.m.
We'll update this post if and when a state establishes a new sales tax holiday.
Knowing which states offered tax-free weekends in the past can give an idea of which states may do so in the future.
This post was last updated on May 26, 2023. It first published in January 2023.