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A closer look at 2004 sales-tax-free holidays

Thirteen jurisdictions have authorized 2004 sales-tax holidays. Most are scheduled to coincide with traditional back-to-school shopping trips. This year's participants are listed below alphabetically.

The sales-tax rate shown is the state charge only. Some cities, counties and other special taxing jurisdictions collect separate fees on purchases or services. These extra assessments generally are also suspended for the tax-free shopping period, but not always, so check with the merchant if you have any questions about a tax entry on your register receipt.

Shoppers also need to be aware of exactly which products are exempt from sales tax. Each state imposes product limitations, as well as price caps for eligible purchases. Click on the state's name for detailed product and price-cap information.

State

Sales tax

2004 tax-free dates

Tax-exempt items

6%

Aug. 15-21

Clothing and footwear

5.75%

Aug. 7-15

Clothing, shoes, accessories and school supplies

6%

July 24 - Aug. 1

Clothing, books and school supplies

4%

July 29 - Aug. 1

Clothing, school supplies, computers and computer accessories

5%

Aug. 6-7

Clothing and footwear

5%

Aug. 14

All retail items

4.225%

Aug. 13-15

Clothing, school supplies and computers

4.25%

Aug. 31 - Sept. 6

Clothing and footwear

4.5%

Aug. 6-8

Clothing, school supplies, sports and recreation equipment and computers

5%

Aug. 6-8

Clothing, school supplies and computers

Texas

6.25%

Aug. 6-8

Clothing and footwear

Vermont(3)

6%

Aug. 7-9

Computers and certain computer components

West Virginia

6%

Aug. 6-8

Clothing, footwear, school supplies and computers

(1) Connecticut's tax-exemption period recurs annually until repealed by the state legislature; this general notice includes announcement of the 2004 period. Guidelines for this year's holiday are identical to last year's rules.
(2) In addition, Washington, D.C., will hold a second sales tax holiday beginning the weekend following Thanksgiving, Nov. 26 through Dec. 5.
(3) Vermont will hold a second tax-free shopping period for computers on Oct. 9-11.

 

-- Updated: Aug. 6, 2004

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See Also
MAIN: Shoppers celebrate state tax holidays
Use taxes: unknown and uncollected
State taxes can trip up residents shopping abroad
Tax glossary
More tax stories
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