Tax & AccountingJune 29, 2023

Wolters Kluwer shares upcoming U.S. state sales tax breaks ahead of new school year

Wolters Kluwer Tax & Accounting experts explore upcoming state sales tax breaks to help parents as they prepare for a new school year

What: Back-to-school sales tax holidays remain popular in many U.S. states. These temporary tax exemptions are typically available for a short time and only apply to specific items and amounts outlined by each state.

Why: It is important to keep in mind and prepare for a state's tax holiday period since the tax holiday period may be as short as a couple of days. The earliest tax holiday, in Alabama, starts on July 21, 2023.

States Offering Back-to-school Sales Tax Holidays in 2023 (in alphabetical order):

Alabama July 21-23 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 or less per book.
Arkansas August 5-6 Clothing items under $100, clothing accessory or equipment under $50, school art supplies, school instructional materials, electronic devices, and school supplies.
Connecticut August 20-26 Clothing and footwear that costs less than $100 (not any special clothing or footwear primarily designed for athletic activity or protective use, and not jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items).

July 24 - August 6, 2023
January 1-14, 2024

Clothing, footwear, wallets and bags that cost less than $100; school supplies that cost $50 or less; learning aids and jigsaw puzzles that cost $30 or less; and personal computers and related accessories with a sales price of $1,500 or less, including tablets, laptops, monitors, input devices, and non-recreational software. Certain items are excluded from the holidays.
Iowa August 4-5 Clothing and footwear (not accessories, rentals, athletic or protective) with sales price of less than $100 per item.
Maryland August 13-19 Any item of clothing or footwear with a taxable price of $100 or less, excluding certain accessory items.
Massachusetts August 12-13 Retail items of up to $2,500 that are purchased in Massachusetts for personal use.
Mississippi July 28-29 Clothing or footwear (not accessories, rentals, or skis, swim fins, or skates) with sales price under $100 per item.
Missouri August 4-6 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. If less than 2% of retailer's merchandise qualifies, retailer must offer a tax refund in lieu of tax holiday.
New Jersey August 26- September 4 Computers with a sales price of less than $3,000 per item; school computer supplies with a sales price of less than $1,000 per item; school supplies; school art supplies; school instructional materials; and sport or recreational equipment.
New Mexico August 4-6 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 4-6 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 4-6 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 4-6 Clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software.
Tennessee July 28-30 Back-to-school items including clothing.
Texas August 11-13 Clothing and footwear (not accessories, athletic, protective, or rentals), school supplies, and school backpacks with sales price of less than $100 per item.
Virginia Uncertain While Virginia for many years has had a sales tax holiday on first weekend of August, the current provision in the law expires on July 1, 2023. Virginia would have to take legislative action to restore the tax break for this year. The tax break has typically included school supplies and clothing.
West Virginia August 4-7 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 with a price of $500 or less; and sports equipment with a price of $150 or less. Items purchased for use in a trade or business are not exempt under the sales tax holiday.

Who: Mark Luscombe, JD, LL.M, CPA, Principal Analyst for Wolters Kluwer Tax & Accounting, and Carol Kokinis-Graves, JD, Senior Content Management Analyst, Wolters Kluwer Tax & Accounting, are available to discuss specific sales tax holidays for each state, including.

  • 2023 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 Paul Lyon, Senior Director, External Communications, Wolters Kluwer.

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