Sign in a retailer’s window advertising “Shop tax free”

2026 sales tax holidays

A sales tax holiday is a temporary break from sales tax — a time when consumers don’t have to pay sales tax on certain goods and/or services that are normally taxable. States provide sales tax holidays to encourage purchases of qualifying goods and provide a bit of a tax break for residents. Tax-free periods are generally popular among consumers but can be a tax compliance burden for affected retailers.

Key takeaways

  • Most sales tax holidays take place over a weekend, but tax-free periods can last as little as one day or as long as several months. During a sales tax holiday, qualifying products are exempt from all applicable state and/or local sales and use taxes, but rules and regulations vary by state.
  • Most sales tax holidays apply to specific products and have price thresholds; common categories include clothing, school supplies, disaster preparation supplies, energy-efficient appliances, and hunting supplies.
  • About 20 states, including Connecticut and Texas, typically provide at least one sales tax holiday each year. In most states, sales tax holidays are written into law and occur annually, but it’s common for one or more states to enact new sales tax holidays each year.

What sales tax holidays look like in 2026

About 20 states will hold one or more sales tax holidays in 2026, and additional sales tax holidays are likely. On the other hand, some states that usually hold a sales tax holiday may decide not to offer a sales tax holiday in 2026.

Whether a state will establish a new sales tax holiday this year depends on several factors, including the state of the state’s budget. New tax-free periods can be particularly tough on affected retailers as they must update their point-of-sale (POS) systems to account for the temporary exemption.

Read on for a list of 2026 sales tax holidays by state, which includes dates and qualifying tax-exempt items. We’ll update this blog post if new sales tax holidays are added or existing tax-free periods are amended or repealed. For up-to-date information, bookmark this page and check back regularly.

State-by-state 2026 dates and exempt items

Alabama                Maryland                      Oklahoma
Alaska                     Massachusetts           Puerto Rico
Arkansas                Mississippi                   South Carolina
Connecticut          Missouri                       Tennessee        
Florida                    Nevada                         Texas
Iowa                         New Mexico                Virginia
Louisiana               Ohio                               West Virginia        

Alabama

  • Alabama annual back-to-school sales tax holiday, July 17–19, 2026
    • Books priced $30 or less
    • Clothing priced $100 or less
    • Computers, computer software, and school computer supplies priced $750 or less
    • School supplies priced $50 or less

Alabama tax-free weekends begin at 12:01 a.m. and end at midnight. They’re mandatory for the state sales tax but not for local tax; click on the links above to find participating counties and municipalities. Retailers are required to participate.

Local governments must adopt an ordinance to participate in a sales tax holiday at least 90 days prior to the start of the tax-free weekend. And starting calendar year 2026, the Alabama Department of Revenue must adjust the price caps in response to the Consumer Price Index every five years.

Alaska

There’s no state sales tax in Alaska and therefore no statewide sales tax holidays. However, local governments sometimes offer tax-free periods for local sales tax. For 2026, these include the following.

Arkansas

  • Arkansas annual sales tax holiday, August 1–2, 2026
    • Clothing priced less than $100
    • Clothing accessories and equipment (including cosmetics and jewelry) priced less than $50
    • Electronic devices commonly used by students (no price restriction)
    • Select school supplies and instruction materials (no price restriction)
    • Applies to state and local tax

All retailers are required to participate and may not charge state or local sales tax on qualifying items during the tax-free weekend, which begins at 12:01 a.m. on the first Saturday of August and ends at 11:59 p.m. the following Sunday.

Connecticut

  • Connecticut annual sales tax free week, August 16–22, 2026
    • Qualifying clothing and footwear priced less than $100
    • Applies to state sales tax only (Connecticut has no local tax)

Connecticut law (§12-407e) provides a tax-free week from the third Sunday in August through the following Saturday. The Connecticut Department of Revenue Services typically announces the dates of the holiday at the beginning of August.

Florida

  • Florida annual back-to-school sales tax holiday, August 1–31, 2026    
    • Clothing, footwear, wallets, and qualifying bags priced $100 or less
    • Qualifying school supplies priced $50 or less
    • Learning aids and jigsaw puzzles priced $30 or less
    • Personal computers and computer-related accessories priced $1,500 or less

Florida tax holidays don’t apply to transactions occurring within an airport, entertainment complex, public lodging establishment, or theme park. See the Florida Department of Revenue for additional guidance.

Iowa

  • Iowa annual sales tax holiday for select clothing and footwear, August 7–8, 2026
    • Qualifying items priced under $100
    • Applies to state and local tax

The tax-free period begins at 12:01 a.m. on the first Friday of August and ends the next day at midnight. All businesses open on these days are required to participate and cannot advertise that they’ll pay or absorb the sales tax on nonqualifying items. The sales tax holiday does not include Sunday.

Louisiana

  • Louisiana Second Amendment sales tax holiday, September 4–6, 2026
    • Specified ammunition, firearms, and hunting supplies, including apparel, archery supplies, and safety equipment (no price restrictions)
    • Applies to state and local sales tax

Maryland

  • Annual Shop Maryland energy weekend, February 14–16, 2026 
    • Qualifying Energy Star products (no price restriction)
    • Solar water heaters (no price restriction)
 
  • Annual Shop Maryland tax-free week, August 9–15, 2026
    • Clothing and footwear priced $100 or less
    • For qualifying backpacks and bookbags, only the first $40 is exempt from sales tax

There’s no local sales tax in Maryland, so the temporary exemptions apply only to the state sales tax. The tax-free weekend for qualifying Energy Star products and solar water heaters starts at 12:01 a.m. on the Saturday immediately preceding the third Monday in February and ends at 11:59 p.m. on the third Monday of February. The August tax-free week begins at 12:01 a.m. on the second Sunday in August and concludes at midnight on the following Saturday.

Massachusetts

  • Massachusetts annual sales tax holiday, 2026 dates TBA
    • Most single items of tangible property purchased for personal use and priced $2,500 or less
    • State sales tax only (there’s no local sales tax in Massachusetts)

The Legislature is required to set the dates for the annual Massachusetts sales tax holiday weekend no later than June 15. Failing that, the Massachusetts Department of Revenue will designate dates for an August tax-free weekend no later than July 1; in 2025, the department announced the dates on June 12. All businesses, including internet vendors, must participate in the state’s tax-free weekend.

Mississippi

  • Mississippi annual sales tax holiday, July 10–12, 2026
    • Clothing and footwear priced less than $100
    • Specific school supplies priced less than $100
    • Municipalities may opt out by resolution, so depending on the location, local sales tax may apply to eligible sales within the corporate limits of the municipality
 
  • Mississippi annual Second Amendment sales tax holiday, August 28–30, 2026
    • Firearms, ammunition, and hunting supplies (no price restriction)
    • Safety devices and equipment (but not gun safes or safety gear)
    • Applies to state and local tax

Tax-free weekends in Mississippi begin at 12:01 a.m. and end at midnight. The Mississippi Department of Revenue usually publishes updated guidance each year.

Missouri

  • Missouri annual Show Me Green sales tax holiday, April 19–25, 2026
    • Qualifying Energy Star products priced $1,500 or less (including air conditioners and furnaces)
      • If an eligible item costs more than $1,500, the first $1,500 is exempt and the remaining amount over $1,500 is taxable
    • Qualifying items may be purchased tax free for business use
    • Retailers selling less than 2% of the qualifying merchandise shall offer a sales tax refund in lieu of the sales tax holiday
    • Applies to state and local sales tax
 
  • Missouri annual back-to-school sales tax holiday, August 7–9, 2026
    • Clothing priced $100 or less
    • Personal computers and computer peripheral devices priced $1,500 or less
    • Computer software priced $350 or less
    • Graphing calculators priced $150 or less
    • School supplies priced $50 or less
    • The sales tax holiday does not apply to items purchased for business use
    • Retailers selling less than 2% of the qualifying merchandise are not required to deduct the tax from the sale but must provide a refund of the applicable tax to customers
    • Applies to state and local sales tax

Both Missouri tax-free periods begin at 12:01 a.m. and end at midnight.

Nevada

Tangible personal property sold to a member of the Nevada National Guard who is on active duty and a resident of Nevada, or to their qualifying relatives

This sales tax holiday is different from most in that it applies only to qualifying Nevada National Guard members and their qualified relatives. As of July 1, 2023, retailers must collect sales tax from purchasers who 1) qualify for the Nevada Day sales tax exemption and 2) purchase tangible personal property during the Nevada Day sales tax holiday. The purchaser claiming the exemption must then submit a request for a refund to the Nevada Department of Taxation no later than 30 calendar days after the date of the transaction.

Nevada Day is observed on the last Friday in October. The Nevada Day National Guard sales tax holiday extends through the immediately following Saturday and Sunday. 

Anyone interested in taking advantage of the temporary sales and use tax exemption must apply for it each year through their Commanding Officer no later than 30 days before Nevada Day. The Nevada Department of Taxation will issue a letter of exemption to eligible applicants. A copy of the letter of exemption must be submitted to the Department with the request for a sales tax refund.

New Mexico

  • New Mexico annual back to school tax free holiday, July 31–August 2, 2026 
    • Bookbags, backpacks, maps, and globes priced under $100
    • Clothing, footwear, and accessories priced less than $100
    • Computers (desktop, laptop, or notebook) priced up to $1,000 (includes ereaders with computing functions and tablets)
    • Computer-related items (e.g., keyboards, microphones, monitors, mouse, or speakers) priced up to $500
    • Handheld calculators priced under $200
    • School supplies priced under $30

New Mexico imposes a gross receipts tax rather than a sales tax, and retailers aren’t required to participate in the tax holiday. Retailers electing to participate in the tax holiday may claim a deduction for qualifying items; those that don’t participate must pay tax on otherwise eligible sales and may recover the tax from the customer. Merchants are also permitted to absorb the tax on nonqualifying items.

The annual gross receipts sales tax holiday now starts at 12:01 a.m. on the last Friday in July and runs through midnight the following Sunday.

New Mexico offered a Small Business Saturday gross receipts tax holiday on the Saturday after Thanksgiving from 2018 through 2024. Whether New Mexico will provide a small business Saturday gross receipts tax holiday in 2026 remains to be seen.

Ohio

  • Ohio sales tax holiday, 2026 dates TBA
    • Details TBA
    • Applies to state and local tax; participation is mandatory

Ohio’s tax-free period begins at 12:00 a.m. and concludes at 11:59 p.m. on the designated days. Eligible items are exempt from state sales tax as well as county and transit sales taxes.

The enactment of House Bill 186 cancels Ohio’s 2026 expanded sales tax holiday, but the state will hold a three-day back-to-school sales tax holiday.

Oklahoma

  • Oklahoma annual sales tax holiday, August 7–9, 2026
    • Clothing and footwear priced less than $100
    • Applies to state and local sales tax; participation is mandatory

Puerto Rico

  • Puerto Rico back to school sales tax holiday, January 2–3, 2026; July 2026 dates TBA
    • School supplies
    • School uniforms and footwear
    • The sales tax holiday begins at 12:01 a.m. and ends at 11:59 p.m.
  • Puerto Rico hurricane preparedness sales and use tax free period, 2026 dates TBA
    • Portable generators priced $3,000 or less
    • Specified hurricane preparedness items (no price caps)

South Carolina

  • South Carolina annual tax-free weekend, August 7–9, 2026
    • Clothing and footwear
    • Computers, printers and printer supplies, and software (does not include purchases for business or cell phones, smartphones, or other handheld devices that make phone calls or are primarily used to listen to music, watch videos, or read books)
    • School supplies
    • Select bed and bath items and other products
    • No price restrictions on eligible goods
    • Applies to state and local tax; participation is mandatory

South Carolina’s tax-free weekend begins at 12:01 a.m. on the first Friday in August and runs through midnight the following Sunday. The temporary sales tax exemption doesn’t apply to items for use in a trade or business or items placed on layaway or a similar deferred payment plan.

Tennessee

  • Tennessee annual sales tax holiday, July 24–26, 2026
    • Apparel priced $100 or less
    • Computers, laptops, and tablets priced $1,500 or less (excludes software)
    • School supplies and school art supplies priced $100 or less
    • Applies to state and local tax; participation is mandatory for merchants selling qualifying items

The annual event begins at 12:01 a.m. on the last Friday in July and concludes at 11:59 p.m. the following Sunday. The temporary exemption doesn’t apply to items purchased for use in a trade or business or to items that are rented.

Texas

  • Texas emergency preparation supplies sales tax holiday, April 25–27, 2026
    • Hurricane shutters and emergency ladders priced less than $300
    • Portable generators priced less than $3,000
    • Specified emergency preparation supplies priced less than $75
    • Applies to state and local tax; participation is mandatory
  • Texas Energy Star sales tax holiday, May 23–25, 2026
    • Energy Star air conditioners priced at $6,000 or less
    • Energy Star refrigerators priced at $2,000 or less
    • Specified Energy Star products (no price restriction)
    • Applies to state and local tax; participation is mandatory
    • Certain contractors or taxable service providers can buy qualifying energy-efficient products tax free (without an exemption or resale certificate) to keep in their inventory
  • Texas water-efficient products sales tax holiday, May 23–25, 2026
    • Any WaterSense-labeled product may be purchased (for business or personal use) tax free during the sales tax holiday
    • Certain other water-conserving products (for residential use only) may be purchased tax free
    • No price restrictions
    • Applies to state and local tax; participation is mandatory
    • Certain contractors, landscapers, or other service providers can buy WaterSense products tax free (without an exemption or resale certificate) to keep in their inventory; lump-sum contractors must pay tax on these items
  • Texas annual sales tax holiday, August 7–9, 2026
    • Clothing and footwear priced less than $100 (including cloth and disposable fabric face masks)
    • Specified school supplies and school backpacks priced less than $100 per item
    • Applies to state and local tax; participation is mandatory; retailers may pay the tax on items that do not qualify for the sales tax holiday if they advertise they will do so, do not imply that such transactions are exempt, and separately state the amount of sales tax they will pay on customer invoices
  • Texas tax-free weekends typically begin at 12:01 a.m. and conclude at midnight. The Texas Comptroller specifies that internet, mail, and telephone orders generally qualify, as long as either:
    • The item is both paid for by the customer and delivered during the exemption period; or
    • The customer orders and pays for the item (and the seller accepts the order) during the exemption period for immediate shipment, even if delivery is made after the sales tax holiday concludes

Virginia

Virginia’s annual sales tax holiday will take place each year through July 1, 2030. The three-day sales tax holiday starts at 12:01 a.m. on the first Friday of August and ends at 11:59 p.m. the following Sunday.

West Virginia

  • West Virginia annual sales tax holiday, July 31–August 3, 2025
  • Clothing and footwear priced $125 or less
  • Computers (laptop or tablet) priced $500 or less
  • School instructional materials priced $20 or less
  • School supplies priced $50 or less
  • Sports equipment priced $150 or less
  • Certain products meeting the price restrictions may not qualify for the exemption
  • Applies to state and local sales and use tax; participation is mandatory

The West Virginia tax-free weekend starts at 12:00 a.m. on the Friday before the first Sunday in August and concludes the following Monday at 11:59 p.m. Items purchased for use in a trade or business are not exempt during the sales tax holiday.

Sales tax holiday FAQ

What is a sales tax holiday?

A sales tax holiday is a temporary break from sales tax — a time when consumers don’t pay sales tax on certain goods and/or services that are normally taxable. Details and requirements for sales tax holidays vary.

Which states have sales tax holidays in 2026?

As of January 2026, we know there will be sales tax holidays in Alabama, Alaska, Arkansas, Connecticut, Florida, Iowa, Louisiana, Maryland, Massachusetts, Mississippi, Missouri, Nevada, New Mexico, Ohio, Oklahoma, Puerto Rico, South Carolina, Tennessee, Texas, Virginia, and West Virginia. 

Additional states may decide to offer sales tax holidays as well.

Do online purchases qualify for sales tax holidays?

Yes. Sales tax holidays apply to all registered retailers that sell qualifying items in the state, including retailers located in different states or countries that sell online.

Do layaway sales qualify for sales tax holidays?

Whether a layaway sale qualifies for a tax-free period depends on the state and the circumstances. 

Layaway sales do not qualify for the Massachusetts sales tax holiday. In Missouri, eligible items placed on layaway don’t qualify for the back-to-school tax-free weekend if the final payment is made after the holiday concludes, but eligible items placed on layaway prior to the holiday period do qualify for the exemption if the final payment is made during the sales tax holiday.

How do sales tax holidays affect returns and exchanges?

Consumers can generally return an item purchased tax free and exchange it for a similar item priced the same or less without paying any additional sales tax. But specific policies vary by state and situation. 

Are shipping and delivery charges exempt during tax-free weekends?

It depends on the state. Where delivery, handling, and shipping charges are considered part of the sales price, they’re generally exempt as long as the total cost of the product and shipping remain under any applicable price caps. 

How do time zones affect sales tax holidays?

Policies vary by state. In South Carolina, for example, the time in South Carolina governs the sales tax holiday. Yet in states that are members of the Streamlined Sales and Use Tax Agreement, the time zone of the seller’s location determines the beginning and end of the sales tax holiday.  

Can retailers absorb the tax on nonqualifying items?

Some states allow retailers to absorb sales tax, but retailers may not imply that nonqualifying items are exempt or excluded from sales tax and must show the sales tax on customer receipts. Other states prohibit retailers from paying the tax for their customers.

How do retailers prepare for tax-free weekends?

At a minimum, retailers must 1) know the start and end of the sales tax holiday; 2) understand which products and transactions qualify for the temporary exemption; 3) train staff; 4) update point-of-sale (POS) and ecommerce systems. 

It’s critical retailers not charge customers sales tax on eligible items during a sales tax holiday while continuing to collect sales tax on products that don’t qualify for the temporary sales tax exemption. Automating sales tax calculation and collection helps businesses comply with sales tax holiday rules. 

Interested in past sales tax holidays?

2025 sales tax holidays

2024 sales tax holidays

2023 sales tax holidays

2022 sales tax holidays

Recent posts
2025 product and tech enhancement review
January 2026 sales tax changes
Tax changes in 2026: What you need to know
ATC Banner Image

Avalara Tax Changes 2026 is here

The 10th edition of our annual report engagingly breaks down key policies related to sales tax, tariffs, and VAT.

Read the report

Stay up to date

Sign up for our free newsletter and stay up to date with the latest tax news.