Source: https://www2.deloitte.com/us/en/pages/tax/articles/2016-sales-tax-holidays-for-back-to-school-purchases.html
Timestamp: 2019-04-24 01:06:39+00:00

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In this tax alert, we summarize the state-by-state sales tax holidays currently scheduled to occur during the balance of calendar 2016, as of the date of this alert.
Each year, numerous states provide a sales tax holiday for consumers, typically exempting purchases of back-to-school-related items (e.g., books, clothing, etc.) from sales tax if the eligible purchase(s) occurs during a specified period.
In this tax alert, we summarize the state by state sales tax holidays currently scheduled to occur during the balance of calendar 2016, as of the date of this alert.
If you have questions regarding back-to-school sales tax holidays and their applicability to specific items or tax rate, please contact any of the following Deloitte Tax professionals.
The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.
View the list of archived Multistate Tax alerts.
1 The list of items qualifying for an exemption from sales tax (and associated exclusions) during each state’s sales tax holiday is not intended to be exhaustive. If questions arise as to eligibility of certain purchases, readers are advised to consult with the Jurisdictional Technical Lead for the specific jurisdiction.
2 Ala. Stat. § 810-6-3-.65; Note: Local counties and municipalities may provide for the exemption of “covered items” during the same period as the state sales tax holiday, if they adopt a resolution or ordinance at least 30 days prior to the first full weekend in August. A list of local governments that have notified the Alabama Department of Revenue regarding their participation can be found at: https://www.revenue.alabama.gov/salestax/STholiday.cfm.
3 Sales Tax Holiday Quick Reference Sheet of Exempt Items, as published by the Alabama Department of Revenue, available at: https://www.revenue.alabama.gov/salestax/STHolidayQuickRefSheet16.pdf.
4 Ark. Stat. § 26-52-444.
5 2016 Arkansas Sales Tax Holiday, as published by the Arkansas Department of Revenue, available at: http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Documents/holidayItemized.pdf.
6 Conn. Stat. § 12-407e.
7 Florida Sec. 24 Uncodified Legislation Ch. 2016 – 220 (H.B. 7099).
9 Informational Bulletin Sales Tax Holiday July 30-31, 2016, as published by the Georgia Department of Revenue, available at: http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/press_release/2016%20Sales%20Tax%20Holiday%20Back%20to%20School.pdf.
10 Iowa Stat. § 423.3(68)a.
11 Taxable and Exempt List, as published by the Iowa Department of Revenue, available at: https://tax.iowa.gov/sites/files/idr/documents/STHList.pdf.
12 Louisiana. Stat. § 47:305.54 – as enacted by Acts 25 & 26 of the 2016 First Extraordinary Session of the Louisiana Legislature.
13 Informational Publication Sales Tax Holiday August 5-6, 2016, as published by the Louisiana Department of Revenue, available at: http://www.revenue.louisiana.gov/NewsAndPublications/salestaxholiday.
14 Mary. Stat. § 11-228.
15 Shop Maryland Week’s list of taxable and exempt items, as published by the Comptroller of Maryland, available at: http://comptroller.marylandtaxes.com/Public_Services/Agency_Information/Office_of_the_Comptroller/Comptroller_Initiatives/Shop_Maryland_Tax-free_Week/TaxableItems.pdf.
18 Mo. Rev. Stat. § 144.049; Note: Local jurisdictions can choose to not participate in the sales tax holiday if they enact an ordinance to not participate and notify the department 45 days prior to the sales tax holiday. A list of local jurisdictions which are participating in the sales tax holiday can be found at: http://dor.mo.gov/business/sales/taxholiday/green/cities.php or http://dor.mo.gov/business/sales/taxholiday/green/counties.php.
19 Frequently Asked Questions–Back to School Sales Tax Holiday, as published by the Missouri Department of Revenue, available at: http://dor.mo.gov/business/sales/taxholiday/school/faq.php.
20 N.M. Stat. § 7-9-95.
21 New Mexico Bulletin B-200.18-List of Taxable and Nontaxable Items for New Mexico’s Gross Receipts Tax Holiday, as published by the New Mexico Taxation and Revenue Department, available at: http://www.tax.newmexico.gov/uploads/files/Tax%20Holiday%20Item%20List%2003-14.pdf.
22 S.B. 264, Laws 2015.
23 Sales Tax Holiday FAQ’s, published by the Ohio Department of Taxation, available at: http://www.tax.ohio.gov/sales_and_use/salestaxholiday/holidayfaq.aspx.
24 Okla. Stat. § 1357.10.
25 Oklahoma Sales Tax Holiday Questions, as published by the Oklahoma Tax Commission, available at: http://www.ok.gov/tax/faqs.html#c412.
26 South Carolina Information Letter 16-6; https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL16-6.pdf.
27 Ten. Code Ann. § 67-6-393.
29 34 Tex. Admin. Code § 3.365(b).
31 Va. Ruling of Commissioner, P.D. 15-149–Sales and Use–Taxability of persons and transactions–Sales Tax Holidays–Guidelines for combined tax holiday.
32 Lists of Exempt School Supplies and Exempt Clothing and Footwear, as published by the Virginia Department of Taxation, available at: http://www.tax.virginia.gov/sites/tax.virginia.gov/files/LIST%20OF%20QUALIFYING%20SCHOOL%20SUPPLIES%20AND%20CLOTHING.pdf.

References: § 810
 § 26
 § 12
 § 423
 § 47
 § 11
 § 144
 § 7
 § 1357
 § 67
 § 3