The 2014 tax holiday weekend in the state of Massachusetts generally allowed the purchase of most items that were worth $2,500 and below. There are some items, however, that were exempt from the tax holiday weekend, including meals, tobacco products, motor vehicles, motorboats, gas, electricity, steam and telecommunication services. Massachusetts is not participating in the tax holiday weekend in 2015, according to the Federal Tax Administration website.
The tax free holiday in the Massachusetts took place on August 16 and 17, 2014, wherein purchases of single items of tangible personal property worth $2,500 and below were exempt from sales and use taxes. The items that were exempt from tax should be for personal use only as the statute states that items purchased for business purposes were still subject to tax.
During the holiday, the items, regardless of quantity or volume, were priced individually, which negated the need to have them written on separate invoices. When it came to bundled purchases, however, the prices of the individual items had to be totaled as a single purchase. An example of this would be a desktop computer, which is made up of several components such as the CPU, monitor, keyboard and mouse. If all was offered as a package, the total amount of all items would be taken into account and subjected to tax if the price exceeded the threshold of $2,500, according to the Massachusetts state website.