Sales Tax Guide · Updated November 7, 2026

Sales Tax Holidays by State: 2026 Schedule

Published November 7, 2026 · Reviewed by the USA Sales Tax Calculator editorial team.

A sales tax holiday is a temporary window when a state suspends sales tax on a defined list of products. The holidays are popular because they are simple at the register, but the details are not simple for sellers. Each state sets its own dates, price caps, item lists, and local-tax treatment. A holiday can cover clothing but not accessories, school supplies but not computers, or appliances only above a certain energy rating. This guide summarizes the recurring 2026 windows and the rules that decide whether a particular item is covered.

2026 holiday calendar at a glance

Back-to-school holidays

Back-to-school holidays are the most common type. They usually run for a weekend or a week in late July or early August, timed to the start of the school year. Covered items typically include clothing and footwear, school supplies, backpacks, and sometimes computers or tablets. Most states apply a per-item cap, such as $100 per clothing item or $1,000 per computer. The cap usually applies to each item, not to the total transaction, so a $250 jacket may be fully taxable even if the rest of the basket qualifies.

The item list is where most disputes arise. A shirt is usually covered; a belt, watch, or handbag may not be. A notebook is usually covered; a printer may not be. A laptop may be covered only if it meets a price cap and is purchased for personal use. Sellers should check the state's official list rather than assuming that anything in the school aisle qualifies.

Disaster-preparedness holidays

Several states run disaster-preparedness holidays, often in late May or early June, covering batteries, flashlights, generators, storm shutters, and first-aid kits. Virginia and Texas are examples, and Florida has run disaster-preparedness windows in some years. The covered items and price caps are specific. A generator above the cap may be taxable, and a kit that combines covered and non-covered items may need to be allocated.

Energy-efficient appliance holidays

A smaller group of states offers holidays for ENERGY STAR appliances, sometimes in April and sometimes in the fall. Covered products usually include refrigerators, freezers, washing machines, dryers, and air conditioners that meet the federal energy-efficiency standard. The price cap is often high enough to cover a major appliance, but the product must carry the qualifying rating. A non-qualifying appliance in the same category is taxable.

Local taxes and the holiday

A state holiday does not always waive local taxes. Some states suspend the state rate but allow county and city taxes to continue, while others waive the entire combined rate for covered items. The difference can be several percentage points. A shopper in a state that waives only the state rate may still pay a county surtax, and the seller must configure the register to apply the correct partial exemption. The state calculator pages show the local layers that would otherwise apply; seeFlorida,Texas,Tennessee, andMissouri.

Online orders and the holiday window

For remote sellers, the holiday applies based on the date of the sale or the date of delivery, depending on the state. An order placed during the holiday but delivered afterward may or may not qualify. A layaway or pre-order may be treated differently from an immediate sale. Sellers should document the timestamp and the delivery address for each order and configure their storefront to apply the holiday rate only within the state's window.

How to prepare

1. Confirm the state's official dates, item list, and price caps.
2. Decide whether the holiday waives state tax only or the full combined rate.
3. Configure the point-of-sale system before the window opens.
4. Train staff on the item list and the per-item cap.
5. Keep records of qualifying and non-qualifying sales.
6. Reconcile the holiday returns with the state's instructions.

The grocery and clothing exemption guide covers permanent exemptions that interact with holidays, the prepared food guide covers food-away-from-home rules, and themethodology page documents how the underlying rate data is verified.

How caps apply to bundles and gift sets

A per-item cap applies to each eligible item, not to the total purchase. A gift set that combines a covered item with a non-covered item may need to be allocated, and a set that is sold as a single SKU may be treated as one item for the cap. If the set price exceeds the cap, the entire set may be taxable even though one component would have qualified on its own. Sellers should review gift sets and bundled products before the holiday window opens.

Coupons and discounts can also affect the cap. If a coupon reduces the price below the cap, the item may qualify; if the coupon is applied after tax, the tax may be calculated on the pre-coupon price. Store rules and state rules may differ on whether a manufacturer's coupon reduces the sales price. The safest approach is to apply the discount before tax and to document the calculation.

Returns and exchanges

A holiday purchase that is returned after the window may be refunded with the tax that was charged during the holiday. An exchange for a non-qualifying item may create a tax due on the difference. Sellers should process holiday returns through the same tax logic as the original sale and keep the original receipt with the return. A manual refund that ignores the holiday rate can create a reconciliation error at the end of the month.