Tax & Accounting Blog

August 2013 Sales & Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax July 31, 2013

August does not usually have a lot of standard rate changes, but it has the most sales tax holidays, by far. Currently 16 states have “Back-to-School” sales tax holidays set for this August, and one is still pending. Among the changes for August 1, 2013 are:

Rate Changes

Alabama: Addison 3.0%; Addison Police Jurisdiction 1.5%; Hodges 2.0%; Hodges Police Jurisdiction 1.0%; Lowndes County 4.0%.

Sales Tax Holidays

Alabama: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear $100 or less per item, computers and approved related software and supplies $750 or less per item, school supplies for non-business purposes for $50 or less per item, and books for non-business purposes for $30 or less per item. Local Alabama jurisdictions also have the option to pass their own legislature to participate in the sales tax holiday.

Arkansas: August 3-4, 2013 sales tax is exempt on purchases of clothing and footwear for $99.99 or less per item, clothing accessories for $49.99 or less per item, and school supplies without a maximum purchase price per item.

Connecticut: August 18-24, 2013 sales tax is exempt on purchases of clothing and footwear $299.99 or less per item.

Florida: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear $75 or less per item, computers and approved related accessories for non-business purposes for $750 or less per item, and school supplies for $15 or less per item.

Georgia: August 9-10, 2013 sales tax is exempt on purchases of clothing and accessories for $100 or less per item, computers and approved related accessories for $1,000 or less per item, and school supplies for $20 or less per item.

Iowa: August 2-3, 2013 sales tax is exempt on purchases of clothing and footwear for $99.99 or less per item.

Louisiana: August 2-3, 2013 sales tax is exempt on non-business purchases of all tangible personal property on the first $2,500 per item. St. Charles Parish and St. John the Baptist Parish are also participating in the sales tax holiday.

Maryland: August 11-17, 2013 sales tax is exempt on purchases of clothing and footwear for $100 or less per item.

Massachusetts: Massachusetts currently has legislation pending for their sales tax holiday, but is expected to pass; however, no details are considered finalized until the House, Senate, and Governor approve the bill.

Missouri: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear for non-business purposes for $100 or less per item, personal computers and peripheral devices for non-business purposes for $3,500 or less per invoice, computer software for non-business purposes for $350 or less per invoice, and school supplies for non-business purposes for $50 or less per invoice.

New Mexico: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear $99.99 or less per item, school supplies for $29.99 or less per item, computers for $1,000 or less per item, approved related computer supplies for non-business purposes of $500 or less per item, school calculators for non-business purposes for $200 or less per item, and backpacks for non-business purposes for $100 or less per item.

North Carolina: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear for non-business purposes for $100 or less per item, school supplies for non-business purposes for $100 or less per item, computers for non-business purposes for $3,500 or less per item, computer supplies for non-business purposes for $250 or less per item, school instructional materials for non-business purposes for $300 or less per item, and sports and recreational equipment for non-business purposes for $50 or less per item.

Oklahoma: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear for $99.99 or less per item.

South Carolina: August 2-4, 2013 sales tax is exempt on all non-business purchases of clothing and footwear, computers, and school supplies.

Tennessee: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear and school supplies for non-business purposes for $100 or less per item, and computers for non-business purposes for $1,500 or less per item.

Texas: August 9-11, 2013 sales tax is exempt on purchases of clothing and footwear for $99.99 or less per item, and on non-business purchases of backpacks and school supplies for $99.99 or less per item.

Virginia: August 2-4, 2013 sales tax is exempt on purchases of clothing and footwear for $100 or less per item and school supplies for $20 or less per item.