2023 sales tax holidays

A sales tax holiday is a period of time when certain normally taxable goods are temporarily exempt from sales and use tax. 

Most of the year, retailers are required to collect sales tax on taxable transactions, and consumers are required to remit use tax if a retailer doesn’t collect the tax due (e.g., if an out-of-state seller doesn’t have an obligation to collect sales and use tax).

During a sales tax holiday (aka, tax-free event, tax-free week, tax-free weekend), retailers are generally prohibited from collecting sales tax on certain transactions, and consumers aren’t liable for use tax on those transactions.

Tax-free weekends apply to qualifying sales whether they occur in a brick-and-mortar store, by mail, or online.

Not all states have a sales tax holiday. 

Approximately 18 states and the territory of Puerto Rico have one or more annually recurring tax-free weekends. Several other states, including Florida, frequently provide one or more sales tax holidays, but the state legislature must establish them each year. 

There were at least 47 sales tax holidays in 23 states and Puerto Rico in 2022; some lasted only one day, others will last two years. There are about 45 tax-free events so far for 2023, and counting.

States have been known to cancel or suspend sales tax holidays when their budgets are tight, and some enact sales tax holidays with a scheduled sunset date. For example, the Virginia sales tax holiday expires effective July 1, 2023. (The Virginia tax-free weekend was reinstated for 2023, but belatedly; see below for details.)

It’s also common for states to create new (or expand existing) tax-free weekends when feeling flush.

Every state’s sales tax holiday is unique, but there are some overarching trends. Tax-free events tend to fall under the following categories:

• Back-to-school sales tax holidays exempt certain clothing, footwear, and school supplies
  
• Disaster-preparedness sales tax holidays exempt supplies that help consumers withstand extreme weather events
  
• Energy-efficient sales tax holidays exempt certain energy-efficient products
  
• Second amendment sales tax holidays exempt certain guns and hunting supplies, including ammunition and clothing
  

Most tax-free events have price caps, but others don’t, and some states set price caps on some products but not others. See the list below for state-specific details. 

Sales tax holidays can occur at any time of the year. That said, states generally hold back-to-school tax-free weekends during the summer or early fall, Second amendment tax-free weekends in advance of hunting season, and so on. Dates for 2023 tax-free weekends are listed below.

Jump to the states and tax-free weekends that interest you:

Alabama severe weather preparedness sales tax holiday, February 24–26, 2023

• Portable generators priced $1,000 or less
  
• Supplies priced $60 or less
  

Alabama back to school sales tax holiday, July 21–23, 2023

• 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 apply to state sales tax. Local jurisdictions can opt to participate and exempt qualifying goods from local sales tax; click on the links above to find participating counties and municipalities.

Both sales tax holidays begin at 12:01 a.m. and end at midnight.

As there’s no state sales tax in Alaska, there are no statewide sales tax holidays. However, local governments sometimes offer tax-free periods for local sales tax. For 2023, these include the following.

Municipality of Skagway retail sales tax holiday, October 1, 2022–March 31, 2023

• All sales of tangible goods and products for any purpose other than resale

Ketchikan Gateway Borough and City of Ketchikan sales tax holiday, March 25, 2023

• Qualifying sales (no price restriction, but not all sales are exempt)
  
• Retailers are not required to participate in the Ketchikan tax-free day
  
• Retailers must report total sales for the one-day holiday

City and Borough of Sitka sales tax free days, November 24–25, 2023

• Normally taxable transactions are exempt from the city and borough sales tax, with the exception of any sale of alcoholic beverages, fuel, marijuana, and tobacco products, and any sale that’s part of a continuing obligation of the buyer to pay the seller over time

Arkansas 2023 sales tax holiday, August 5–6, 2023

• Clothing priced less than $100
  
• Clothing accessories and equipment (including cosmetics and jewelry) priced less than $50
  
• Electronic devices (no price restriction)
  
• School supplies (no price restriction)
  
• Applies to state and local sales tax
  

All retailers are required to participate and may not charge 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 sales tax free week, August 20–26, 2023

• Qualifying clothing and footwear priced less than $100
  
• Applies to state sales tax only (Connecticut has no local tax)
  

• Florida sales tax exemption period on children’s diapers; baby clothes and footwear, July 1, 2022–June 30, 2023

   

  • Children’s diapers

  • Baby clothing

  • Toddler clothing, apparel, and shoes primarily intended for children age 5 or younger

• Florida sales tax exemption period on Energy Star appliances, July 1, 2022–June 30, 2023

   

  • Clothes dryers priced $1,500 or less  

  • Refrigerators or refrigerator/freezers priced $3,000 or less  

  • Washing machines priced $1,500 or less  

  • Water heaters priced $1,500 or less

• Florida sales tax exemption period on impact-resistant windows, doors, and garage doors, July 1, 2022–June 30, 2024

   

  • Doors, garage doors, or windows must be labeled as impact-resistant or have an impact-resistant rating

New for 2023 due to the enactment of HB 7063.

• Florida disaster-preparedness supplies sales tax holiday, May 27–June 9, 2023; and August 26, 2023–September 8, 2023

   

  • Portable self-powered light source priced $40 or less

  • Portable self-powered radio, two-way radio, or weather-band radio priced $50 or less

  • Tarpaulin or other flexible waterproof sheeting priced $100 or less

  • Ground-anchor system or tie-down kit priced $100 or less

  • Gas or diesel fuel tank priced $50 or less

  • Qualifying batteries (excluding automobile and boat batteries) priced $50 or less

  • Nonelectric food storage cooler priced $60 or less

  • Portable generator priced $3,000 or less

  • Reusable ice priced $20 or less

  • Portable power bank priced $60 or less

  • Smoke detector or smoke alarm priced $70 or less

  • Fire extinguisher priced $70 or less

  • Carbon monoxide detector priced $70 or less

  • Supplies necessary for the evacuation of household pets, including but not limited to: a bag of dry cat or dog food weighing 50 pounds or less, priced $100 or less; wet cat or dog food priced $10 or less per can or pouch, or the equivalent; and leashes, collars, and muzzles priced $20 or less

  • Common household consumable items (e.g., laundry detergent, paper towels, sunscreen, toilet paper, and trash bags) priced $30 or less

• Florida Freedom Summer sales tax holiday, May 29–September 4, 2023

   

  • Admissions to live music, ballet, play, musical theatre, and sporting events, or movies shown in a movie theater, on any date May 29–December 31, 2023

  • Entry to a museum or state park, including annual passes

  • Season tickets for ballets, plays, music events, or musical theatre performances

  • Entry to a fair, festival, or cultural event scheduled to be held May 29–December 31, 2023

  • Use of or access to private and membership clubs providing physical fitness facilities May 29–December 31, 2023

  • Retail sale of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, residential pool supplies (various price restrictions apply)

  • Retail sale of toys and athletic equipment that are intended for children 12 years of age or younger (various price restrictions apply)

• Florida back-to-school sales tax holidays, July 24–August 6, 2023, and January 1–14, 2024

   

  • Clothing, wallets, and qualifying bags priced $100 or less

  • 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

Businesses are permitted to opt out of the two back-to-school sales tax holidays if less than 5% of their gross sales of tangible personal property in the prior calendar year were items qualifying for the sales tax holiday. Any business opting to not participate in the sales tax holiday (i.e., not provide the sales tax exemption) must notify the Florida Department of Revenue, in writing, of its election to collect sales tax during the tax-free period by a specified date: by July 17, 2023, for the holiday starting July 24, 2023, and by December 23, 2023, for the holiday starting January 1, 2024. 

Additionally, the business must post a copy of that notice in a conspicuous location at its place of business. The bill doesn’t specify if or how online dealers should alert customers of their intention to collect sales tax during a sales tax holiday.

• Florida tool time sales tax holiday, September 2–September 8, 2023 

   

  • Hand tools priced $50 or less

  • Power tools priced $300 or less

  • Power tool batteries priced $150 or less

  • Work gloves priced $25 or less

  • Safety glasses priced $50 or less

  • Protective coveralls priced $50 or less

  • Work boots priced $175 or less

  • Tool belts priced $100 or less

  • Duffle bags or tote bags priced $50 or less 

  • Tool boxes priced $75 or less

  • Tool boxes for vehicles priced $300 or less

  • Industry textbooks and code books priced $125 or less

  • Electrical voltage and testing equipment priced $100 or less

  • LED flashlights priced $50 or less

  • Shop lights priced $100 or less

  • Handheld pipe cutters, drain opening tools, and plumbing inspection equipment priced $150 or less

  • Shovels and rakes priced $50 or less

  • Hard hats and other head protection priced $100 or less

  • Hearing protection priced $75 or less

  • Ladders priced $250 or less

  • Fuel cans priced $50 or less

  • High-visibility safety vest priced $30 or less

• Florida Energy Star appliance sales tax holiday, July 1, 2023–June 30, 2024

   

  • Washing machines priced $1,500 or less 

  • Clothes dryers priced $1,500 or less  

  • Refrigerators or refrigerator/freezers priced $4,500 or less   

  • Water heaters priced $1,500 or less

  • The sales tax exemption applies only to qualifying products affixed with an ENERGY STAR label

• Florida sales tax exemption for gas ranges and cooktops, July 1, 2023–June 30, 2024

   

  • Any range of cooktop fueled by combustible gas (e.g., butane, natural gas, propane), no price restrictions

  • Does not apply to outdoor gas grills, camping stoves, or other portable stoves

No temporary sales and use tax exemptions provided by Florida sales tax holidays apply to sales within an airport, entertainment complex, public lodging establishment, or theme park. 

See the Florida Department of Revenue for additional guidance.

Georgia gas tax holiday, March 18, 2022–November 29, 2023

• The state motor fuel excise tax is suspended for all fuels subject to Georgia motor fuel excise tax
  
• The suspension was originally set to expire May 31, 2022, but Governor Kemp has extended the suspension of motor fuel excise taxes several times
  

Illinois grocery tax suspension, July 1, 2022–June 30, 2023

• Retail sales of groceries normally subject to a 1% state sales and use tax are exempt from the 1% state sales and use tax; applicable local taxes remain in effect
  
• Does not apply to alcoholic beverages, candy, food infused with or consisting of adult-use cannabis, or prepared food
  
• The Illinois Department of Revenue’s FAQs provide more information
  

Iowa annual sales tax holiday for select clothing and footwear, August 4–5, 2023

• Qualifying items priced under $100
  
• Applies to state and local sales tax
  

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 tax-free period begins at 12:01 a.m. the first Friday of August and ends the next day at midnight.

Act 1 (2018) temporarily removed Louisiana’s three annual sales tax holidays until June 30, 2025. Senate Bill 56 (2023) reinstated the state’s Second Amendment sales tax holiday for 2023 and 2024.

Louisiana Second Amendment sales tax holiday, September 1–3, 2023

• Specified ammunition, firearms, and hunting supplies
  
• Qualifying items are exempt from state sales tax and may be exempt from local sales tax in some jurisdictions
  

• Shop Maryland energy weekend, February 1­8–20, 2023

   

  • Energy Star products (no price restriction)

• Shop Maryland tax-free week, August 13–19, 2023

   

  • Clothing and footwear priced $100 or less

  • For qualifying backpacks and bookbags, the first $40 is exempt from sales tax

There’s no local sales tax in Maryland, so the sales tax holidays apply only to the state sales tax. The tax-free weekend for energy-efficient appliances 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 sales tax holiday, August 12–13, 2023

• Single items of tangible personal property priced $2,500 or less

Dates for the Massachusetts sales tax holiday weekend are to be set each year no later than July 1. All businesses, including internet vendors, must participate in the state’s tax-free weekend. There is no local sales tax in Massachusetts.

• Mississippi annual sales tax holiday, July 28–29, 2023

   

  • 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 continue to apply to eligible sales within the corporate limits of the municipality

• Mississippi Second Amendment sales tax holiday, August 25–27, 2023

   

  • Ammunition, firearms, and certain hunting supplies (no price restriction)

  • Applies to state and local sales tax

Tax-free weekends in Mississippi begin at 12:01 a.m. and end at midnight. Additional details can be found in Miss. Code Ann. Section 27-65-111(bb) and (ff).

• Missouri annual Show Me Green sales tax holiday, April 19–25, 2023

   

  • Qualifying Energy Star products priced $1,500 or less

  • Applies to state and local sales tax

• Missouri annual back-to-school sales tax holiday, August 4–6, 2023

   

  • 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

  • Applies to state and local sales tax

Both tax-free periods begin at 12:01 a.m. and end at midnight. Local jurisdictions aren’t required to participate for local sales tax, so depending on the location of the sale, local sales tax may apply. Click on the links above to find participating counties and municipalities.

Nevada Day sales tax holiday, October 27–29, 2023

• 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 dependents

This sales tax holiday is different from most in that it applies only to qualifying members of the Nevada National Guard and their qualified dependents. 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. Retailers that make an exempt sale to qualifying National Guard members or their dependents must obtain and retain a copy of the consumer’s letter of exemption. 

Nevada Day is October 31 but it’s observed on the last Friday of October per NRS 236.015, and the following Saturday and Sunday. See Senate Bill 440 (2021) and the department’s guidance from 2021 for additional details.

New Jersey annual back-to-school sales tax holiday, August 26–September 4, 2023

• Computers priced less than $3,000
  
• School computer supplies (e.g., printers) priced less than $1,000
  
• School art supplies (e.g., clay, glaze, or paint), no price restrictions
  
• School instructional materials (e.g., reference books maps or textbooks), no price restrictions
  
• School supplies (e.g., notebooks, pencils, or pens), no price restrictions
  
• Sports or recreational equipment, no price restrictions
  

The annual tax-free period is to be held between 12:01 a.m. on the ninth day preceding the first Monday in September and 11:59 p.m. on the first Monday in September. More details can be found at the New Jersey Division of Taxation and in P.L. 2022, c.21.

• New Mexico back to school tax free holiday, August 4–6, 2023

   

  • 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

Retailers aren’t required to participate in the back-to-school tax holiday; those that don’t participate must pay tax on otherwise eligible sales and may recover the tax from the customer.

• New Mexico small business Saturday gross receipts tax holiday, November 25, 2023

   

  • Retailers that maintain their primary place of business in New Mexico and employ no more than 10 employees at any one time may deduct receipts from retail sales of qualifying tangible personal property with a sales price of less than $500

  • This deduction is available prior to July 1, 2025, for sales occurring during the first Saturday after Thanksgiving

New Mexico imposes a gross receipts tax rather than a sales tax, so retailers electing to participate in the tax holiday may claim a deduction for qualifying items. Both tax-free periods begin at 12:01 a.m. and conclude at midnight.

Ohio sales tax holiday, August 4–6, 2023

• Clothing priced $75 or less
  
• School instructional materials priced $20 or less
  
• School supplies priced $20 or less
  
• Applies to state and local sales tax; participation is mandatory
  

Ohio’s tax-free period begins at 12:00 a.m. on the designated day and concludes at 11:59 p.m. Items used in a trade or business are not exempt during the tax-free weekend. Eligible items are exempt from state sales tax as well as county and transit sales taxes.

Oklahoma sales tax holiday, August 4–6, 2023

• Clothing and footwear priced less than $100
  
• Applies to state and local sales tax; participation is mandatory
  

• Puerto Rico back to school sales tax holiday, January 13–14, 2023; July 14–15, 2023; January 4–5, 2024

   

  • School materials

  • School uniforms and footwear

• Puerto Rico hurricane preparedness sales tax holiday, May 26–28, 2023
  • Portable generators priced $3,000 or less
  • Variety of disaster preparedness supplies (no price caps)

The hurricane sales tax holiday starts at midnight and concludes at 11:59 p.m.

South Carolina sales tax holiday, August 4–6, 2023

• Clothing and footwear
  
• Computers, printers and printer supplies, and software (does not include 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 the following Sunday.

• Tennessee sales tax holiday for gun safes and gun safety devices, July 1, 2021–June 30, 2023

   

  • Retail sales of gun safes and gun safety devices

  • This sales tax holiday was extended; it was originally set to expire June 30, 2022

• Tennessee sales tax holiday, July 28–30, 2023

   

  • Apparel priced $100 or less

  • Computers, laptops, and tablets priced $1,500 or less (excludes software)

  • School and art supplies priced $100 or less

  • Applies to state and local sales tax; participation is mandatory for merchants selling qualifying items

The annual sales tax holiday begins at 12:01 a.m. on the last Friday in July and concludes at 11:59 p.m. the following Sunday. 

• Tennessee grocery tax holiday, August 1, 2023–October 31, 2023
  • Food and food ingredients

The grocery tax holiday begins at 12:01 a.m. on Tuesday, August 1, and concludes at 11:59 p.m. on Tuesday, October 31. Sales of alcoholic beverages, candy, dietary supplements, and prepared food do not qualify for the sales tax exemption.

• Texas emergency preparation supplies sales tax holiday, April 22–24, 2023

   

  • 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 sales tax; participation is mandatory

• Texas Energy Star sales tax holiday, May 27–29, 2023

   

  • 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 sales 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 27–29, 2023

   

  • Any WaterSense-labeled product may be purchased (for business or personal use) tax free during the sales tax holiday

  • Certain water-conserving products (for residential use only) may be purchased tax free

  • No price restrictions

  • Applies to state and local sales 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 11–13, 2023

   

  • 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 sales tax; participation is mandatory

Texas tax-free weekends typically begin at 12:01 a.m. and conclude at midnight. The Texas Comptroller reminds 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 reinstated its annual three-in-one sales tax holiday with the enactment of its 2023 budget, but not before the existing holiday expired. As a result, for 2023, the tax-free weekend normally held each August will take place in October.

Virginia Sales tax holiday (three-in-one sales tax holiday), October 20–22, 2023

• Clothing and footwear priced $100 or less

• Energy Star and WaterSense products priced at $2,500 or less

• Gas-powered chain saws priced $350 or less

• Portable generators priced $1,000 or less

• School supplies priced $20 or less

• Specified hurricane and emergency preparedness supplies (including chain saw accessories) priced $60 or less

• Applies to state and local sales tax

West Virginia state sales tax holiday, August 4–7, 2023

• 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 don’t 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.

We’ll update this post if and when a state establishes a new sales tax holiday.

Knowing which states offered tax-free weekends in the past can give an idea of which states may do so in the future.

• See a state-by-state guide to 2022 sales tax holidays
  
• See a state-by-state guide to 2021 sales tax holidays
  

This post was last updated on November 16, 2023. It first published in January 2023.