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Sales Tax Holiday for Certain Retail Sales

2023 Back-to-School Sales Tax Holiday

August 26, 2023 - September 4, 2023

P.L. 2022, c.21, establishes a Sales Tax Holiday for certain retail sales of computers, school supplies, and sport or recreational equipment when sold to an individual purchaser for non-business use. The Sales Tax Holiday takes place between August 26 and September 4, 2023. Sellers should not charge Sales Tax on eligible items when purchased during the Sales Tax Holiday.

Retail sales of the following are exempt during the Sales Tax Holiday:

• Certain Computers
  Computers with a sales price less than $3,000. "Computers" means electronic devices that accept information in digital or similar form and manipulate it for a result based on a sequence of instructions. "Electronic" means related to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. Computers with a sales price greater than or equal to $3,000 remain subject to tax during the Sales Tax Holiday.
• School Art Supplies
  "School art supplies" means items commonly used by a student in a course of study for artwork. School art supplies include the following:
  • Clay and Glazes
  • Paints (Including Acrylic, Tempera, and Oil)

  • Paintbrushes for Artwork

  • Watercolors
  • Sketch and Drawing Pads
• School Computer Supplies
  "School computer supplies" with a sales price less than $1,000. "School computer supplies" means items commonly used by a student in a course of study in which a computer is used. Retail sales of school computer supplies with a sales price greater than or equal to $1,000 remain subject to tax during the Sales Tax Holiday. School computer supplies include the following:
  • Computer Storage Media, Diskettes, and Compact Disks
  • Handheld Electronic Schedulers (except devices that are cellular phones)

  • Personal Digital Assistants (except devices that are cellular phones)
  • Computer Printers

  • Printer Supplies for Computers, Printer Paper, and Printer Ink
• School Instructional Materials
  "School instructional materials" means written materials commonly used by a student in a course of study as a reference to learn the subject being taught. School instructional materials include the following:
  • Reference Books
  • Workbooks

  • Reference Maps and Globes

  • Textbooks
• School Supplies
  "School supplies" means items commonly used by a student in a course of study. School supplies include the following:
  
  • Binders
  • Cellophane Tape
  • Composition Books
  • Folders (expandable, pocket, plastic, and manila)
  • Index Cards
  • Pencil Boxes and Other School Supply Boxes
  • Pens
  • Protractors

  • Book Bags
  • Blackboard Chalk
  • Crayons
  • Glue, Paste, and Paste Sticks
  • Index Card Boxes
  • Markers
  • Lunch Boxes
  • Legal Pads
  • Notebooks
  • Pencil Sharpeners
  • Pencils

  • Calculators
  • Compasses
  • Erasers
  • Highlighters
  • Paper (loose leaf ruled notebook, copy, graph, tracing, manila, colored, construction, and poster board)
  • Writing Tablets
  • Rulers
  • Scissors
• Sport or Recreational Equipment
  "Sport or recreational equipment" means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. Sport or recreational equipment include, but is not limited to, the following:
  • Ballet and Tap Shoes
  • Goggles
  • Mouth Guards
  • Skates (roller and ice)
  • Shin Guards
  • Shoulder Pads
  • Ski Boots

  • Athletic Shoes (cleated or spiked)
  • Guards (hand or elbow)
  • Life Preservers and Vests
  • Waders

  • Gloves , (baseball, bowling, boxing, hockey, and golf)
  • Wetsuits and Fins
  • Helmets (bike, sport)

Sales Tax Holiday FAQ