NEW YORK (CNN/Money) -
A dozen states are temporarily eliminating sales tax for the back-to-school shopping season, according to CCH Tax and Accounting.
"Tax holidays have endured over the past several years even when many states found themselves strapped for revenues," Ken Traisman, state tax analyst for CCH, said in a press release.
According to CCH, Massachusetts is offering its first tax holiday this year, and Florida, which had dropped its holiday, has reinstated it.
Aug. 14 is the day for big-ticket purchases in Massachusetts, which will confer tax-free status on single items costing $2,500 or less for non-business use.
Florida residents won't have to pay sales tax on books and clothes costing $50 or less and school supplies priced $10 or less from July 24 to Aug. 1. The state is also providing an 8-cents-per-gallon reduction for its gasoline tax.
Here is a list of other states providing temporary tax-relief before schools start session, courtesy of CCH.
Connecticut
Dates: Aug. 15–21
Items covered: Certain clothing and footwear sold for less than $300. The exemption does not apply to athletic or protective clothing and footwear, jewelry, handbags, luggage, umbrellas, wallets and watches.
Florida
Dates: July 24–Aug. 1
Items covered: Books and clothing with a sales price of $50 or less per item and school supplies with a sales price of $10 or less per item. The exemption applies regardless of how many items are sold on the same invoice. The exemption does not apply to sales within a theme park, entertainment complex, public lodging establishment or airport. Also provided is an 8-cents-per-gallon reduction in the Florida gasoline tax, applicable August 1 to 31, 2004.
Georgia
Dates: July 29–Aug. 1
Items covered: Certain school supplies (up to $20 per item), clothing and footwear (priced at $100 or less per article), and computers and computer-related accessories for noncommercial use (for a single purchase of $1,500 or less).
Iowa
Dates: Aug. 6–7
Items covered: Select clothing and footwear. During the holiday, no sales tax, including school and regular local-option sales tax is collected on certain articles of clothing or footwear that have a selling price of less than $100 per item. Certain accessories are excluded from the tax holiday.
Massachusetts
Dates: Aug. 14
Items covered: Single items costing $2,500 or less for non-business use. The tax holiday does not apply to sales of motor vehicles, boats, meals, telecommunications services, natural gas, steam and electricity. The tax holiday applies only to sales of items bought for personal use. Purchases for business use remain taxable.
Missouri
Dates: Aug. 13–15
Items covered: Clothing and footwear costing $100 or less, school supplies costing $50 or less, computer software costing $200 or less and personal computers costing $2,000 or less. The holiday does apply to sales within the state fairgrounds.
New York
Dates: Aug. 31-Sept. 6
Items covered: Exemption for clothing and footwear costing less than $110 per item.
North Carolina
Dates: Aug. 6–8
Items covered: Clothing and school supplies with a sales price of $100 or less per item, sports and recreation equipment with a sales price of $50 or less per item and computers with a sales price of $3,500 or less per item. Printers, printer supplies and educational software are not exempt during the holiday.
South Carolina
Dates: Aug. 6–8
Items covered: Clothing, clothing accessories, footwear, school supplies, computers, printers, printer supplies and computer software are exempt from state and any local sales tax. Certain items, including, but not limited to, jewelry, cosmetics and furniture, are not exempt during the holiday.
Texas
Dates: Aug. 6–8
Items covered: Most clothing and footwear priced at less than $100 are exempt. Clothing and footwear used primarily for athletic activities or for protective wear are ineligible for the exemption. Accessories, such as watches and jewelry, also are excluded from the holiday.
Vermont
Dates: Aug. 7–9, and Oct. 9–11
Items covered: Personal computers to individuals for personal use.
West Virginia
Dates: Aug. 6–8
Items covered: Clothing, footwear and school supplies costing less than $100 per article without paying West Virginia consumers sales and use taxes. Also, consumers can buy computers costing less than $750 and computer accessories costing less than $100 without paying those taxes.
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