Ohio and Florida Among States Offering State Sales Tax Holidays in 2019
By Mary Jo Dolson, Partner, Tax & Business Services
Now that summer is well underway, it’s time to look forward to another round of sales tax holidays.
Many of the sales tax holidays that were in effect last year returned for 2019, but there have been some changes, including:
- Louisiana, with a sales tax holiday since 2009, has suspended all tax holidays until 2025.
- West Virginia has enacted legislation to conduct an annual back-to-school sales tax holiday beginning in 2021
- Wisconsin had its first sales tax holiday in 2018, but the state does not plan to have one in 2019.
Most of the holidays are associated with back-to-school time or severe weather preparedness. Here is what you need to know.
School Supply Sales Tax Holiday, Aug. 2-4
This is the fifth sales tax holiday that Ohio has offered. The cap on school supplies and school instructional materials that are included as part of the tax holiday remain unchanged. From Friday, Aug. 2, 2019, at 12 a.m., through Sunday, Aug. 4, 2019, at 11:59 p.m., the following items are exempt from sales and use tax:
- An item of clothing priced at $75 or less;
- An item of school supplies priced at $20 or less; and
- An item of school instructional material priced at $20 or less.
School Supply Sales Tax Holiday, Aug. 2-6
The upcoming sales tax holiday in August covers clothing and school supplies. Sales tax exemptions include:
- Clothing, shoes, wallets, handbags and backpacks that cost $60 or less; and
- School supplies, such as pens, pencils, binders and lunch boxes that cost less than $15.
In addition, Florida’s 2019 sales tax holiday will exempt computers and certain accessories selling for $1000 or less per item. Computers and accessories must be purchased for noncommercial use.
Reflected below is a listing of the various sales tax holidays.
|State||Type||2019 Dates||Information Links|
|Alabama||Severe Weather Preparedness||Held in February||Link|
|Connecticut||Back-to-School||Has not yet announced dates, but typically August 18-24|
|Florida||Severe weather preparedness||May 31-June 6||Link|
|Maryland||Energy Tax Holiday||Held in February||Link|
|Mississippi||Second Sales Tax Holiday||August 30-Sept 1||Link|
|Missouri||Show-Me Green||Held in April||Link|
|New Mexico||Back-to-School||August 2-4||Link|
|New Mexico||Small Business Holiday||November 30||Link|
|South Carolina||Back-to-School||August 2-4||Link|
|South Carolina||Energy Efficiency||October 1-31|
|Texas||Emergency Preparedness||Held in April||Link|
If you have specific questions about tax holidays, or any other State and Local Tax (SALT) issues, please contact Mary Jo Dolson.