Tax & Accounting Blog

Tis the Season…for 2017 Sales Tax Holidays

Blog, Indirect Tax, ONESOURCE, State & Local Tax July 24, 2017

It may seem hard to believe, but as we approach the end of July, back to school season is approaching fast. Smart shopping parents looking to save on their children’s clothing and supplies are looking forward to annual sales tax ‘holidays’ in a number of states. Sales tax ‘holidays’ are generally statutory in nature and provide exemptions of limited duration from sales taxes otherwise due on purchases of enumerated items of tangible personal property. States vary greatly in the number of items covered by these ‘holidays’ as well as their duration and scope. As an example the State of Louisiana applies its sales tax holiday to most items of tangible personal property over a two day period whereas the State of Connecticut’s sales tax holiday only applies to clothing, but lasts a week. Not all states have a sales tax holiday (of course every day is a sales tax holiday here in Oregon). Two states that generally have holidays, Georgia and Massachusetts, are not having them in 2017.

Here’s a list of summer holidays for 2017 along with their dates:

 

July

Alabama: July 21 through 23

Mississippi: July 28 through July 29

Puerto Rico: July 14 through July 15

Tennessee: July 28 through 30

 

August

Arkansas: August 5 through 6

Connecticut: August 20 through 26

Florida: August 4 through 6

Iowa: August 4 through 5

Louisiana: August 4 through 5

Maryland: August 13 through 19

Missouri: August 4 through 6

New Mexico: August 4 through 6

Ohio: August 4 through 6

Oklahoma: August 4 through 6

South Carolina: August 4 through 6

Texas: August 4 through 6

Virginia: August 4 through 6