Amazon.com Free Tax Weekend 2015 Information

Amazon.com Free Tax Weekend 2015 Information

School Supplies General (A_SCHL_SUPPLS) Top
What is this code used for? This code is intended for most school supply items normally used by students in a classroom for educational purposes.This table primarily focuses on tax treatment during sales tax holidays. Sales tax holidays for School Supplies typically specify that the exemption applies only to individuals purchasing items for personal use and does not apply to items sold for use in a trade or business.

What kinds of products are typically included? Items typically included within this tax product code are:

• Paper holders and fasteners (e.g. binders, clipboards, staplers and staples).
• Paper items (e.g. paper, bluebook, construction paper, stationary, notebook filler paper, poster paper, composition books and notebooks).
• Art supplies (e.g. paint, brushes, pens, pencils, colored pencils and crayons).
• Items for carrying books (e.g. book bags, school/book backpacks and lunchboxes).
• Writing instruments (e.g. chalk, highlighters, markers, pens, pencils, colored pencils and crayons).
• Correction products (e.g. whiteout, correction fluid, and pencil erasers).
• Reference materials (e.g. textbooks, dictionaries and thesaurus).
• Tape (e.g. masking, scotch and cellophane tape).
• Book accessories (e.g. book markers and book covers).
• Organizers (e.g. index cards, file folders and organizer notebooks).
• Compasses, protractors, scissors, rulers, pencil sharpeners and calculators.
• Glue and paste.

What kinds of products are typically excluded? Items typically excluded from this tax product code are:

• Hiking backpacks
• Computers
• Computer related equipment
• Headphones
• Telephones
• Office equipment
• Furniture and fixtures.
Product Taxability Rules
Juris. State County City District
AK T T T T
AL
STH1
T
E/W2
T
E/W2
T
E/W2
T
E/W2
AR
STH14
T
E/W141
T
E/W14
T
E/W14
T
E/W14
AZ T T T T
CA T T T T
CO T T T T
CT T T T T
DC T T T T
DE T T T T
FL
STH3
T
E/W4
T
E/W4
T
E/W4
T
E/W4
GA
STH13
T
E/W11
T
E/W11
T
E/W11
T
E/W11
HI T T T T
IA T T T T
ID T T T T
IL T T T T
IN T T T T
KS T T T T
KY T T T T
LA
STH5
T
E/W6
T T T
MA
STH12
T
E/W6
T
E/W6
T
E/W6
T
E/W6
MD T T T T
ME T T T T
MI T T T T
MN T T T T
MO
STH1
T
E/W2
T
E/W2
T
E/W2
T
E/W2
MS T T T T
Juris. State County City District
MT T T T T
NC T T T T
ND T T T T
NE T T T T
NH T T T T
NJ T T T T
NM
STH1
T
E/W8
T
E/W8
T
E/W8
T
E/W8
NV T T T T
NY T T T T
OH T T T T
OK T T T T
OR T T T T
PA T T T T
RI T T T T
SC
STH1
T
E
T
E
T
E
T
E
SD T T T T
TN
STH1
T
E/W7
T
E/W7
T
E/W7
T
E/W7
TX
STH9
T
E/W10
T
E/W10
T
E/W10
T
E/W10
UT T T T T
VA
STH1
T
E/W11
T
E/W11
T
E/W11
T
E/W11
VT T T T T
WA T T T T
WI T T T T
WV T T T T
WY T T T T
Legend
T Taxable
T/C Taxable up to $X price OR taxable up to $X of tax
“Taxable with ceiling”
T/S Taxable at special rate
E Exempt
E/C Exempt up to $X, excess taxable
“Exempt with ceiling”
E/W Exempt up to $X, otherwise entirely taxable
“Exempt or wholly taxable”
Footnotes
1. Alabama, Missouri, New Mexico, South Carolina, Tennessee and Virginia have an annual sales tax holiday beginning the first Friday through the following Sunday in August.
2. Exempt if the price is less than $50.01 per item.  Items priced at or above $50.01 per item are fully taxable.
3. Florida has a sales tax holiday beginning the first Friday of August through the following Sunday in August.
4. Exempt if the price is less than $15.01 per item. Items at or above $15.01 per item are fully taxable.
5. Louisiana has an annual “state” level only sales tax holiday occurring on the first consecutive Friday and Saturday of August.
6. Exempt if the price is less than $2,500.01 per item.  Items priced at or above $2,500.01 per item are fully taxable.
7. Exempt if the price is less than $100.01 per item. Items at or above $100.01 per item are fully taxable.
8. Exempt if the price is less than $15.00.  Items priced at or above $15.00 per item are fully taxable.
9. Texas has an annual sales tax holiday beginning August 8, 2014 through August 10, 2014.
10. Exempt if the price is less than $100.00.  Items priced at or above $100.00 per item are fully taxable.
11. Exempt if the price is less than $20.01.  Items priced at or above $20.01 per item are fully taxable.
12. Massachusetts has a sales tax holiday occurring on the third consecutive Saturday and Sunday of August.
13. Georgia will have a non-recurring sales tax holiday beginning August 1, 2014 through August 2, 2014
14. Arkansas will have a non-recurring sales tax holiday beginning August 2, 2014 through August 3, 2014. School supplies are fully exempt for this period.

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