1. Purchase an item.
Qualifications & Limitations
The sales tax holiday applies only to eligible retail items bought for personal use by individuals.
What remains taxable?
- Purchases by corporations or other businesses
- Purchases by individuals for business use.
What about internet sales? Do those sales qualify for the sales tax holiday exemption?
Yes. An item will qualify for the sales tax holiday exemption if you order and pay for an eligible item over the internet:
- On the sales tax holiday and
- During Eastern Daylight Time.
No sales tax is due on that purchase, even if delivery of the item occurs after the sales tax holiday weekend.
What about layaway sales?
Layaway sales do not qualify for the sales tax holiday exemption.
Is there a limit to the retail value to which the sales tax holiday exemption applies?
Yes. The sales tax holiday exemption is limited to eligible sales of items costing $2,500 or less.
What if I spend more than $2,500 on an item?
If you spend more than $2,500 on an item, the entire amount paid for the item is subject to sales tax, not just the amount that exceeds that threshold.
What if I purchase multiple items that each cost $2,500 or less, but the total price is more than $2,500? Are all items eligible for the sales tax holiday exemption?
If the price of each individual item is $2,500 or less, you can combine as many items as you want, tax-free, even if the combined items cost more than $2,500.
I purchased before the sales tax holiday weekend. Can I return/cancel the order and repurchase on the holiday to avoid paying sales tax?
No. You can’t return/cancel your prior purchase and repurchase on the sales tax holiday weekend to avoid the sales tax if you:
- Put down a deposit on,
- Prepaid for or
- Otherwise promised to pay for an eligible item prior to the sales tax holiday weekend.
Do I have to take home an item I purchase on the sales tax holiday weekend for that purchase to qualify for the sales tax holiday exemption?
No. If you pay for the item in full on the sales tax holiday weekend, you can arrange for delivery of the item after the sales tax holiday weekend.
