You asked which states have a sales tax, which states have a sales tax holiday, and when that holiday occurs.

SUMMARY

A sales tax holiday is a period during which a state suspends its sales tax on certain items up to a specified dollar amount. Many states have this holiday in August for “back-to-school” shopping and exempt clothes and footwear. Connecticut's sales tax holiday is scheduled for August 19 through August 25, 2001, and will exempt items of clothing and footwear under $300.

SALES TAX

Forty-six of the 50 states have a sales tax, with the exceptions being Delaware, Montana, New Hampshire, and Oregon.

SALES TAX HOLIDAYS

New York was the first state to institute a sales tax holiday. In January 1997, New York exempted clothing and footwear from its sales tax for one week. The state has since decided to exempt clothing and footwear purchases under $110 from its sales tax year-round. Pennsylvania also exempts clothing from its sales tax and allows a “tax-free PC” week in February, when consumers may purchase personal computers for home use tax-free. Other states are following the back-to-school sales tax holiday model:

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