Every tax holiday is different, but most follow a certain theme. Back-to-school sales tax holidays that exempt qualifying school supplies and eligible clothing tend to be the most popular. There are also tax-free weekends for disaster preparedness supplies, Energy Star appliances, water-saving products, and even firearms, ammunition, and hunting supplies.
Items that would help a person weather a disaster tend to be exempt during a disaster preparedness (aka, hurricane preparedness) sales tax holiday. These generally include batteries, coolers, generators, and tarps. Second-amendment tax-free weekends typically exempt certain safety devices in addition to firearms, ammunition, and hunting supplies, though gun safes may not be eligible.
Recent years have seen sales tax holidays go outside the box. For example, Florida offered temporary sales tax exemptions for admissions, camping supplies, fishing supplies, outdoor recreation supplies, and tools in 2022 and 2023, and it will provide another Freedom Month sales tax holiday in 2024; Connecticut and Tennessee temporarily exempted restaurant food in 2022; and numerous states had gas tax holidays in 2022 and/or 2023.
A sales tax holiday can, in theory, apply to anything that’s normally subject to sales tax.