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

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 of less per book.

August 5-6

Clothing items under $100, clothing accessory or equipment under $50, school art supplies, school instructional materials, electronic devices, and school supplies.

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.

August 4-5

Clothing and footwear (not accessories, rentals, athletic or protective) with sales price of less than $100 per item.

August 13-19

Any item of clothing or footwear with a taxable price of $100 or less, excluding certain accessory items.

August 12-13

Retail items of up to $2,500 that are purchased in Massachusetts for personal use.

July 28-29

Clothing or footwear (not accessories, rentals, or skis, swim fins, or skates) with sales price under $100 per item.

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.

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.

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.

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.

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.

August 4-6

Clothing (not rentals), clothing accessories, footwear, school supplies, computers, printers, printer supplies, computer software.

July 28-30

Back-to-school items including clothing.

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.

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.

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.