Published June 3, 2026
2026 Sales Tax Holidays: Every State's Dates, Exempt Items & Compliance Guide
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Selling in multiple states means tracking irregular tax breaks. One weekend it's back-to-school in Texas, the next it's emergency preparedness in Alabama, and somewhere in between, Ohio just reversed course on its expanded holiday. Miss a date or misapply an exemption, and you risk filing errors, audits and financial losses.
More than 20 states have confirmed at least one sales tax holiday for 2026, with additional holidays potentially still coming as legislative sessions continue. That's a lot of windows to track, each with its own qualifying items, price caps and compliance quirks.
This guide breaks down every confirmed 2026 sales tax holiday by date and state, what changed this year, which items qualify (and which don't) and what your business needs to do to stay compliant. Whether you're a retailer updating your Point of Sale (POS) system, an e-commerce seller shipping across state lines or a tax professional advising clients, you'll find a complete calendar, state-by-state compliance details and practical tips to help you manage the season.
A sales tax holiday happens when a state temporarily waives or reduces sales tax on specific categories of items. During these short periods, qualifying purchases are either fully exempt from state sales tax or taxed at a reduced rate. Every state sets its own rules about what qualifies, how much items can cost and exactly when the holiday runs.
Not all sales tax holidays are guaranteed to return each year. Some states have permanent holidays written into law, while others require lawmakers to approve them annually. A holiday that existed in 2025 might not happen in 2026.
Ohio is a prime example of how planning for last year doesn't work for this year. The state canceled its previously approved expanded sales tax holiday and reverted to its traditional three-day back-to-school format for 2026. If you planned around the expanded version, you need to adjust.
Sales tax holidays typically apply to state tax, but they often don't exempt local sales tax. In states where cities or counties add their own sales tax on top of the state rate, you might still owe that local portion even during a holiday. Check the specific rules for each city or county where you sell.
If your customer is located in a participating state and the item qualifies, the exemption applies. This is true whether the purchase happens in a physical store or online.
For e-commerce retailers, you need to apply exemptions based on the destination state, not where your business is located. If you ship to Texas during their back-to-school weekend and the item qualifies, the exemption applies. If you ship to New York (which has no holiday), it doesn't.
This requires accurate tracking of your nexus (where your business has a legal obligation to collect and remit tax) and real-time tax calculation.
States are adding new tax breaks to help families cope with inflation, eliminating holidays due to budget shortfalls and introducing emergency preparedness or energy efficiency holidays in response to extreme weather events. Heading into 2026:
Ohio canceled its previously approved expanded sales tax holiday. The state will revert to its traditional three-day back-to-school format (August 7-9). If you planned for extended timelines, business-use item relief or broader exemptions, adjust your expectations now.
Florida continues its month-long back-to-school holiday (the longest in the country), while Virginia's combined holiday covers multiple categories including clothing, school supplies, emergency preparedness items and qualifying Energy Star/WaterSense products.
Louisiana and Mississippi both offer Second Amendment holidays in 2026, exempting firearms, ammunition and hunting supplies during designated windows.
Maryland, Missouri, Texas and Virginia all have energy efficiency holidays in 2026.
Note that some dates are still To Be Determined (TBD) and will be updated as states finalize their schedules.
Alaska/Skagway Local Holiday
October 1, 2025 through March 31, 2026
Covers all retail tangible personal property in this local jurisdiction.
Maryland Energy Star (Shop Maryland Energy)
February 14-16
Qualifying items include air conditioners, washers/dryers, solar water heaters, refrigerators, dehumidifiers, programmable thermostats and compact fluorescent bulbs.
Alabama Severe Weather Preparedness
February 21-23
Covers generators (up to $1,000), batteries, weather radios, flashlights, tarps, first aid kits, fire extinguishers and other emergency items priced $60 or less.
Georgia Motor Fuel Tax Holiday
March 20 through May 19
Suspends motor fuel excise tax during this extended window.
Virginia Energy Star and WaterSense
April 3-5
Qualifying appliances and water-efficient products are exempt.
Missouri Show Me Green
April 19-25
Energy Star certified appliances up to $1,500 each qualify for exemption.
Texas Emergency Preparedness
April 25-27
Covers generators under $3,000, hurricane shutters and specific emergency supplies under $75.
Texas Water-Efficient Products
May 23-25
Any WaterSense-labeled product for business or personal use qualifies, along with certain other water-conserving residential products.
This is when most states hold their back-to-school holidays. If you sell clothing, school supplies or computers, this is your busiest compliance window.
Mississippi Back-to-School
July 10-12
Clothing and footwear under $100 qualify.
Alabama Back-to-School
July 17-19
Covers clothing under $100, computers/software up to $750, school supplies up to $50 per item and books up to $30.
Tennessee Back-to-School
July 24-26
Clothing under $100, school supplies under $100 and computers under $1,500 are exempt.
Florida Back-to-School
August 1-31 (full month)
The longest sales tax holiday in the country. Covers clothing/footwear under $100, school supplies under $50, computers under $1,500 and learning aids under $30.
Arkansas Back-to-School
August 1-2
Qualifying clothing, accessories, school supplies and certain electronics are exempt.
Iowa Back-to-School
August 7-8
Clothing and footwear under $100 per item qualify.
Missouri Back-to-School
August 7-9
Covers clothing, computers and school supplies.
New Mexico Back-to-School
August 7-9
Clothing, computers and school supplies are exempt. Note that this applies to gross receipts tax (New Mexico's version of a sales tax).
Ohio Back-to-School
August 7-9
Clothing and school supplies qualify under the traditional format. The expanded holiday was repealed.
Oklahoma Back-to-School
August 7-9
Qualifying clothing and footwear are exempt.
South Carolina Back-to-School
August 7-9
Covers clothing, school supplies and computers.
Texas Back-to-School
August 7-9
Clothing/footwear/backpacks under $100 and school supplies under $100 qualify.
Virginia Combined Holiday
August 7-9
This is a comprehensive holiday covering clothing, school supplies, emergency preparedness items and qualifying Energy Star/WaterSense products up to $2,500. Retailer participation is mandatory.
West Virginia Back-to-School
August 7-10
Covers clothing, computers and school supplies. Note the four-day window.
Kentucky Back-to-School
August 7-9
Clothing, school supplies and computers qualify per House Bill 8.
Maryland Back-to-School
August 9-15
Apparel and footwear under $100 and the first $40 of backpack purchases are exempt.
Massachusetts Back-to-School
Dates TBD (typically mid-August)
Most retail items up to $2,500 for personal use qualify. This is one of the broadest holidays in terms of item categories.
Connecticut Tax-Free Week
August 16-22
Clothing and footwear under $100 are exempt from state tax only.
Mississippi Second Amendment
August 28-30
Firearms, ammunition, archery equipment, holsters and hearing protection qualify.
Louisiana Second Amendment
September 4-6
Firearms, ammunition and hunting supplies are exempt.
Puerto Rico Hurricane Preparedness
Dates To Be Announced (TBA)
Check back for updates as the territory finalizes its schedule.
Each state has specific rules about timing, qualifying items and retailer obligations.
Texas runs three distinct sales tax holidays in 2026: emergency preparedness (April 25-27), water-efficient products (May 23-25) and back-to-school (August 7-9). Each has different qualifying items and price thresholds.
Key details for Texas sellers:
Florida's back-to-school holiday runs the entire month of August. That's great for families, but it means you're managing exemptions for a full 31 days instead of just a weekend.
Important exceptions for Florida:
Virginia's August holiday covers multiple categories including clothing, school supplies, emergency preparedness items and qualifying Energy Star/WaterSense products up to $2,500.
Virginia requires mandatory participation. You cannot choose to collect sales tax during this period on qualifying items.
After reversing its expanded holiday, Ohio will follow its traditional three-day back-to-school format (August 7-9). Sellers don't need to plan for expanded exemptions, business-use item relief or extended timelines. Stick to clothing and school supplies during the three-day window.
South Carolina's holiday begins at 12:01 a.m. on the first Friday in August. Key exclusions to know:
Understanding the different categories helps you anticipate which ones affect your business.
More than 15 states offer some version of a back-to-school holiday. Typical qualifying items include:
These holidays cluster in late July through mid-August.
States prone to hurricanes, tornadoes or severe weather offer holidays on emergency supplies. Alabama, Texas and Virginia all have these in 2026.
Common qualifying items:
Maryland, Missouri, Texas and Virginia offer energy efficiency holidays in 2026.
Qualifying items typically include:
Louisiana and Mississippi offer holidays on firearms, ammunition and hunting supplies.
Qualifying items include:
Georgia's motor fuel tax holiday (March 20 through May 19) suspends the motor fuel excise tax. This primarily affects fuel retailers.
Massachusetts stands out with a holiday covering most retail items up to $2,500 for personal use.
Not every state participates in sales tax holidays.
These states don't have statewide sales tax, so there's nothing to exempt:
Several states with sales tax choose not to offer holidays:
North Carolina's previously repealed holiday is currently being debated for potential reinstatement in 2026. If you sell into North Carolina, monitor legislative developments for late-breaking changes.
Your business needs to update systems before, during and after each holiday window.
Your POS systems and e-commerce platforms need to reflect the correct exemptions before each holiday begins. This means:
If you sell in multiple states, you may have overlapping holidays with different rules. Test your systems before the holiday starts.
What's exempt in Texas may be taxable in New York, and price limits vary widely. A $99 shirt might be exempt in one state and taxable in another where the cap is $75.
Create a reference document for your team that lists:
For online sales, apply exemptions based on where the customer is located, not where your business is based. If you ship to a participating state during its holiday and the item qualifies, the exemption applies.
You need accurate address validation and real-time tax calculation to handle this accurately. Manual processes often fall behind.
Missing a date or misapplying an exemption leads to filing errors and audit risks. Keep records such as:
Some states require annual legislative re-approval for their holidays. A holiday that happened last year might not happen this year, or the dates and qualifying items might change.
Stay connected to state revenue department announcements and consider working with a sales tax professional who tracks these changes for you.
With more than 20 states running sales tax holidays across multiple categories in 2026, the compliance window involves heavy tracking. Back-to-school weekends overlap with energy efficiency holidays. Emergency preparedness exemptions run on different schedules than Second Amendment holidays. States like Ohio are changing their rules mid-cycle, which means what you planned for last year may not apply this year.
Misapplied exemptions lead to filing errors. Filing errors trigger audit flags. Audit flags turn into time, money and stress.
Build your holiday calendar now. Map every state where you have nexus against the holidays that affect your product categories. If you sell clothing in Texas and Florida, you're looking at different windows, different price caps and different durations (three days versus a full month).
Test your systems before each window opens. Whether you use automated tax software or manual processes, verify that your exemptions are programmed correctly. A $99 backpack that should be exempt but gets taxed anyway creates customer complaints and refund headaches.
Create a documentation process. Every tax-exempt sale during a holiday period should be recorded with enough detail to support your position in an audit. This includes the item sold, the price, the customer's location and the applicable holiday.
Stay connected to legislative changes. Massachusetts still hasn't announced its 2026 dates. Puerto Rico's hurricane preparedness holiday is TBA. North Carolina might reinstate its repealed holiday. These are the reality of sales tax compliance in a system that keeps shifting.
Tracking all of this is a full-time job. The compliance workload doesn't scale down just because your team is small. A quick conversation with a sales tax expert can provide clarity on what applies to your business and what your next steps should be.Curious what your next best step is? Schedule a free "What's Next" call with one of our sales tax experts to review your requirements for the 2026 holiday season.
More than 20 states have confirmed at least one sales tax holiday for 2026. Confirmed states include Alabama, Arkansas, Connecticut, Florida, Iowa, Louisiana, Maryland, Mississippi, Missouri, Ohio, Tennessee, Texas, Virginia, and others, with additional holidays potentially still being added as state legislative sessions continue. Some states like Texas have multiple holidays covering different categories — back-to-school, emergency preparedness, and energy efficiency — while others hold a single annual event. Because holidays can be added, amended, or repealed at any point in the legislative calendar, the confirmed list for 2026 should be treated as a living document rather than a fixed schedule.
Several notable changes took effect for 2026. Ohio reversed course on its previously approved expanded sales tax holiday — which would have covered most tangible personal property priced under $500 — and reverted to its traditional three-day back-to-school format. Some states that previously had holidays, including New Jersey and Louisiana's standard back-to-school holiday, have not continued them in recent years due to budget pressures. On the other side, states like Virginia and Florida have expanded or reinstated holidays for essential items to help families cope with inflation. The key lesson from 2026 is that last year's holiday calendar is not a reliable guide to this year's — retailers and sellers need to verify each state's status independently before the holiday window opens.
Price caps vary by state and item category. For back-to-school holidays, the most common caps are $100 per item for clothing and footwear, $50 per item for school supplies, and $1,500 per unit for computers and laptops. Items priced above the cap are fully taxable — the exemption does not apply to the portion below the threshold, it simply does not apply at all once the cap is exceeded. Some states set no price cap on certain categories, such as school art supplies or emergency preparedness items. Texas is one of the few states that sets no dollar cap on emergency preparedness items. Sellers need to configure their systems to apply exemptions at the item level, not the transaction level, to handle split carts correctly.
Retailers need to update their point-of-sale and ecommerce tax settings before the holiday window opens — not during it. The update should reflect the exact qualifying item categories, price caps, and holiday start and end times for each state where you have nexus and a holiday applies. For ecommerce sellers, the exemption is triggered by when the transaction is completed and paid, not when the item ships, so system timing matters. Sellers using automated tax software should verify that their platform's holiday logic is current for 2026, since some platforms update holiday configurations automatically while others require manual confirmation. Failing to update systems in time means collecting tax on exempt items, which creates both customer experience problems and potential refund obligations.
Yes, and it happens more often than most sellers expect. Sales tax holidays are typically authorized by state legislation or annual appropriations bills, and they can be amended, repealed, or replaced at any point in the legislative session — sometimes just weeks before the scheduled holiday window. Ohio's 2026 reversal is the most prominent recent example: the state had previously approved an expanded holiday covering most tangible personal property, only to repeal that expansion through legislation enacted in December 2025 and revert to the traditional three-day format. For retailers planning inventory, promotions, and system updates around a holiday, this means confirming the holiday's status as close to the event as possible — not just at the start of the year.
A Second Amendment sales tax holiday is a state-designated period during which firearms, ammunition, and hunting supplies are exempt from sales tax. Louisiana and Mississippi both offer Second Amendment holidays in 2026. Louisiana's runs September 4 through 6, 2026, covering specified ammunition, firearms, and hunting supplies including apparel, archery supplies, and safety equipment with no price restrictions. These holidays are politically popular in states with strong hunting and sporting cultures and have no price cap in most cases, unlike back-to-school holidays which impose strict per-item limits. Retailers selling firearms and hunting gear in participating states need to update their systems just as they would for any other holiday category.
The most common compliance risks during a sales tax holiday are collecting tax on exempt items, failing to collect tax on non-exempt items in the same transaction, and missing the precise start and end times of the holiday window. Retailers who collect tax on qualifying items during a holiday are not entitled to keep that tax — they must either refund it to the customer or remit it to the state, depending on state rules. Sellers who fail to apply exemptions correctly across multichannel transactions — where a customer buys in-store and online during the same holiday period — are particularly exposed. Additionally, retailers operating in states where local taxes are not waived during the holiday must ensure their systems apply the state exemption while continuing to collect local tax, which requires item-level rather than transaction-level tax logic.
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