When Will 2021 Tax Holiday Be?

1. Clothing – $100 or less per article (excluding accessories and protective or recreational equipment)

2. Single purchases ($750 or less) of computers, computer software, and school computer supplies (excluding purchases for commercial use)

3. Noncommercial school supplies – $50 or less per item

4. Noncommercial purchases of books – $30 or less per item

1. Clothing and footwear – less than $100 per item

2. Clothing accessories and equipment – less than $50 per item

3. School supplies, school art supplies, and school instructional materials

1. Clothing and footwear – Less than $100 per item (excluding clothing accessories and protective or athletic clothing).

Purchases of admissions to music events, sporting events, cultural events, specified performances, movies, museums, state park annual passes, and fitness facilities for events held from July 1 – December 31, 2021, will be tax free. Additionally, purchases of season tickets are also exempted.

The sales tax holiday also applies to sales of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, and sports equipment (purchase price restrictions apply).

1. Clothing, footwear, and certain accessories selling for $60 or less per item

2. Certain school supplies selling for $15 or less per item

3. The first $1,000 of the sales price of personal computers and certain computer-related accessories, when purchased for noncommercial home or personal use

1. Clothing and footwear – less than $100 per item (excluding clothing accessories).

State sales taxes will not be charged on the first $2,500 of a purchase. Purchases of vehicles subject to licenses and title and meals sold for on-site consumption or to-go orders will not be subject to the reduced tax rates.

1. Clothing and footwear (excluding accessories) – $100 or less per item.

1. During the sales tax holiday, non-business sales at retail of single items of tangible personal property costing $2,500 or less are exempt from sales and use taxes, subject to certain exclusions.

1. Clothing and footwear – less than $100 per item.

2. School supplies – less than $100 per item.

1. Retail sales of firearms, ammunition, and hunting supplies. “Hunting supplies” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings.

1. Clothing – $100 or less per item (excluding clothing accessories)

2. School supplies – $50 or less per item

3. Computer Software – $350 or less per item

4. Computers/computer peripheral devices – $1,500 or less

5. Graphing calculators – $150 or less per item

1. All retail sales of Energy Star certified new appliances (includes Clothes washers, Clothes dryers, Water heaters, Dishwashers, Air conditioners, Furnaces, Refrigerators, Freezers, and Heat pumps) of up to $1,500 per appliance

1. Clothing and footwear items – less than $100 per item (excluding accessories, athletic or protective clothing or footwear)

2. School supplies – less than $30 per item

3. Computers, e-readers that have computing functions, and tablets – $1,000 or less per item

4. Certain computer related items – $500 or less per item

5. Book bags, backpacks, maps and globes – less than $100 per item

6. Handheld calculators – less than $200 per item

NOTE: Retailers are not required to participate.

1. A clothing item priced at $75 or less

2. An item of school supplies priced at $20 or less

3. An item of school instructional material priced at $20 or less

Items used in a trade or business are not exempt under the sales tax holiday.

1. Clothing and footwear – less than $100 per item (excluding accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear)

1. School uniforms
2. School materials (school supplies, art supplies, music school supplies, instructional school supplies purchased at retail, and computer storage media, including discs, compact discs and memories (“flash drives”))

1. Clothing and certain clothing accessories (excluding rentals)

2. Footwear (excluding rentals)

3. School supplies

4. Computers, printers and printer supplies and computer software (excludes items used for commercial purposes)

5. Certain bed and bath items

1. Clothing with a sales price of $200 or less

2. School supplies with a sales price of $200 or less

3. School art supplies with a sales price of $200 or less

4. Electronic devices with a sales price of $3000 or less

1. Food and food ingredients are defined as liquid, concentrated, solid, frozen, dried, or dehydrated substances that are sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food and food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, or prepared food.

2. A food item qualifies as prepared food if it: is sold in a heated state or heated by the seller; contains two or more food ingredients mixed together by the seller for sale as a single item; or is sold with eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws provided by the vendor.

1. Gun safes: defined as a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.
2. Gun safety device: defined as any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.

1. Clothing and footwear – less than $100 per item (excluding accessories, athletic or protective clothing, and rentals of clothing or footwear); backpacks used by elementary and secondary students are included

2. Most School Supplies – less than $100 per item

1. Energy Star & WaterSense qualified products – $2,500 or less per item (purchased for noncommercial home or personal use)

2. Clothing and footwear – $100 or less per item

3. School Supplies – $20 or less per item

4. Portable generators (up to $1,000 each)

5. Gas-powered chainsaws (up to $350 each)

6. Chainsaw accessories (up to $60 each)

7. Other hurricane preparedness items (up to $60 each)

1. An item of clothing priced at $125 or less;

2. An item of school supplies priced $50 or less;

3. An item of school instruction material priced $20 or less;

4. Laptop and tablet computers, not purchased for use in a trade or business, priced at $500 or less; and

5. Sports equipment, not purchased for use in a trade or business, priced at $150 or less