S.B. 243 enacted a one-time sales tax holiday to occur only in 2015. The holiday starts on Friday, August 7, 2015 at 12:01 a.m. and ends on Sunday, August 9, 2015 at 11:59 p.m.
During the holiday, the following items are exempt from sales and use tax:
▪ Clothing priced at $75 per item or less;
▪ School supplies priced at $20 per item or less; and
▪ School instructional material priced at $20 per item or less.
Items used in a trade or business are not exempt under the sales tax holiday.
Sales Tax Holiday Frequently Asked Questions