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Leslie Bonacum
Neil Allen

2004 Sales Tax Holidays Just Around the Corner

(RIVERWOODS, ILL., July 20, 2004) – A dozen states will be offering back-to-school shoppers at least a limited opportunity to save on sales tax this year, according to CCH Tax and Accounting, a leading provider of tax information, software and services and a Wolters Kluwer company. The tax holidays last from a day to a week and typically exempt clothing and footwear from sales and use tax. Books, school supplies and computers also earn an exemption in some states.

"Tax holidays are a long way from being universal, but they have endured over the past several years even when many states found themselves strapped for revenues," said Ken Traisman, J.D., state tax analyst for CCH. "Massachusetts is offering its first holiday this year and Florida, which had dropped its holiday, has reinstated it for this year.

Where and When to Save

Attention shoppers! The following states have sales tax holidays in place for 2004.


Holiday Dates

Items Covered


August 15–21

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


July 24–August 1

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./P>


July 29–August 1

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).


August 6–7

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.


August 14

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.


August 13–15

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:

August 31-September 6

Exemption for clothing and footwear costing less than $110 per item. With respect to sales and use taxes imposed by cities and counties, the legislation also includes provisions governing local rejection or election of the one-week exemption. The regular sales and use tax exemption for clothing and footwear costing less than $110 has been suspended through September 30, 2004.

North Carolina:

August 6–8

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:

August 6–8

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.


August 6–8

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.


August 7–9,
October 9–11

Personal computers to individuals for personal use.

West Virginia:

August 6–8

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.

About CCH Tax and Accounting

CCH Tax and Accounting (, based in Riverwoods, Ill., is a leading provider of tax and accounting information, software and services. It has served tax, accounting and business professionals and their clients since 1913. Among its market leading products are The ProSystem fx Office, CCH Tax Research NetWork, CCH Accounting Research Manager and the U.S. Master Tax Guide. CCH Tax and Accounting is a Wolters Kluwer company ( Wolters Kluwer NV is a leading multinational publisher and information services company, with annual revenues (2003) of EUR 3.4 billion and approximately 19,500 employees worldwide.

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