Back to School Sales Tax Holiday

During the sales tax holiday period, tax is not due on the retail sale of:
• Clothing, footwear, and certain accessories with a sales price of $100 or less per item*
• Certain school supplies with a sales price of $50 or less per item,
• Learning aids and jigsaw puzzles with a sales price of $30 or less*
• Personal computers and certain computer-related accessories with a sales price of $1,500 or less, when purchased for noncommercial home or personal use

This sales tax holiday does not apply to:
• Any item of clothing with a sales price of more than $100
• Any school supply item with a sales price of more than $50
• Books that are not otherwise exempt*
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• Rentals of any eligible items
• Repairs or alterations of any eligible items
• Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or airport