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CCH®
SmartCharts
2015 Back-to-school
State Sales Tax Holidays
ALABAMA
AUGUST 7–9: 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 of less per book.
ARKANSAS
AUGUST 1-2: clothing items under $100,
clothing accessory or equipment under $50,
school art supply, school instructional
material, and school supply.
CONNECTICUT
AUGUST 16–22: clothing and footwear (not
athletic or protective clothing or footwear,
jewelry, handbags, luggage, umbrellas, wallets,
watches, and similar items) that cost less than
$100 per item.
FLORIDA
AUGUST 7–16: clothing, wallets, or bags
(including handbags), backpacks, fanny
packs, and diaper bags (excluding briefcases,
suitcases, and other garment bags), with a
sales price of $100 or less per item; school
supplies with a sales price of $15 or less
per item; and the first $750 of the sales
price of personal computers or personal
computer-related accessories purchased
for noncommercial home or personal use.
Holiday is inapplicable to sales made within
a theme park or entertainment complex, a
public lodging establishment, or an airport.
GEORGIA
JULY 31–AUGUST 1: (1) computers, computer
components, and prewritten computer
software purchased for noncommercial home
or personal use having a sales price of $1,000
or less per item; (2) clothing having a sales
price of $100 or less per item; and (3) school
supplies, school art supplies, school computer
supplies, and school instructional materials
purchased for noncommercial use having a
sales price of $20 or less per item.
IOWA
AUGUST 7–8: clothing and footwear (not
accessories, rentals, athletic or protective)
with sales price of less than $100 per item.
LOUISIANA
AUGUST 7–8: first $2,500 of sales price
of noncommercial purchases (not leases)
of items of tangible personal property (not
vehicles or meals). Does not apply to local
taxes. However, St. Charles Parish will waive
its local Louisiana sales tax during the same
weekend as the state holiday.
MARYLAND
AUGUST 9–15: items of clothing (not
accessories) and footwear with a taxable price
of $100 or less.
MISSISSIPPI
JULY 31–AUGUST 1: clothing or footwear
(not accessories, rentals, or skis, swim fins, or
skates) with sales price under $100 per item.
MISSOURI
AUGUST 7–9: 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; and personal
computers and computer peripherals up to
$3,500. Localities may opt out. If less than
2% of retailer’s merchandise qualifies, retailer
must offer a tax refund in lieu of tax holiday.
NEW MEXICO
AUGUST 7–9: 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 7–9: 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 7–9: items of clothing and footwear
(not accessories, rentals, or special clothing
or footwear primarily designed for athletic
or protective use) with sales price of less
than $100.
SOUTH CAROLINA
AUGUST 7–9: clothing (not rentals), clothing
accessories, footwear, school supplies,
computers, printers, printer supplies,
computer software, bath wash clothes,
bed linens, pillows, bath towels, shower
curtains, bath rugs.
TENNESSEE
AUGUST 7–9: clothing (not accessories),
school supplies, and school art supplies with
sales price of $100 or less per item; computers
with sales price of $1,500 or less per item.
TEXAS
AUGUST 7–9: clothing and footwear (not
accessories, athletic, protective, or rentals),
school supplies, and school backpacks with
sales price of less than $100 per item.
VIRGINIA
AUGUST 7–9: clothing and footwear with
selling price of $100 or less per item, and
school supplies with selling price of $20
or less per item.
Visit CCHGroup.com/IntelliConnect
to learn more about CCH SmartCharts
and CCH IntelliConnect.
Source: CCH SmartCharts on CCH®
IntelliConnect®	
2015-0269

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2015 Back-to-school State Tax Holidays

  • 1. CCH® SmartCharts 2015 Back-to-school State Sales Tax Holidays ALABAMA AUGUST 7–9: 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 of less per book. ARKANSAS AUGUST 1-2: clothing items under $100, clothing accessory or equipment under $50, school art supply, school instructional material, and school supply. CONNECTICUT AUGUST 16–22: clothing and footwear (not athletic or protective clothing or footwear, jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items) that cost less than $100 per item. FLORIDA AUGUST 7–16: clothing, wallets, or bags (including handbags), backpacks, fanny packs, and diaper bags (excluding briefcases, suitcases, and other garment bags), with a sales price of $100 or less per item; school supplies with a sales price of $15 or less per item; and the first $750 of the sales price of personal computers or personal computer-related accessories purchased for noncommercial home or personal use. Holiday is inapplicable to sales made within a theme park or entertainment complex, a public lodging establishment, or an airport. GEORGIA JULY 31–AUGUST 1: (1) computers, computer components, and prewritten computer software purchased for noncommercial home or personal use having a sales price of $1,000 or less per item; (2) clothing having a sales price of $100 or less per item; and (3) school supplies, school art supplies, school computer supplies, and school instructional materials purchased for noncommercial use having a sales price of $20 or less per item. IOWA AUGUST 7–8: clothing and footwear (not accessories, rentals, athletic or protective) with sales price of less than $100 per item. LOUISIANA AUGUST 7–8: first $2,500 of sales price of noncommercial purchases (not leases) of items of tangible personal property (not vehicles or meals). Does not apply to local taxes. However, St. Charles Parish will waive its local Louisiana sales tax during the same weekend as the state holiday. MARYLAND AUGUST 9–15: items of clothing (not accessories) and footwear with a taxable price of $100 or less. MISSISSIPPI JULY 31–AUGUST 1: clothing or footwear (not accessories, rentals, or skis, swim fins, or skates) with sales price under $100 per item. MISSOURI AUGUST 7–9: 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; and personal computers and computer peripherals up to $3,500. Localities may opt out. If less than 2% of retailer’s merchandise qualifies, retailer must offer a tax refund in lieu of tax holiday. NEW MEXICO AUGUST 7–9: 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 7–9: 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 7–9: items of clothing and footwear (not accessories, rentals, or special clothing or footwear primarily designed for athletic or protective use) with sales price of less than $100. SOUTH CAROLINA AUGUST 7–9: clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software, bath wash clothes, bed linens, pillows, bath towels, shower curtains, bath rugs. TENNESSEE AUGUST 7–9: clothing (not accessories), school supplies, and school art supplies with sales price of $100 or less per item; computers with sales price of $1,500 or less per item. TEXAS AUGUST 7–9: clothing and footwear (not accessories, athletic, protective, or rentals), school supplies, and school backpacks with sales price of less than $100 per item. VIRGINIA AUGUST 7–9: clothing and footwear with selling price of $100 or less per item, and school supplies with selling price of $20 or less per item. Visit CCHGroup.com/IntelliConnect to learn more about CCH SmartCharts and CCH IntelliConnect. Source: CCH SmartCharts on CCH® IntelliConnect® 2015-0269