Sales tax holidays occur at different times of the year depending on the state in which they are held. Because sales tax holidays generally exempt only select back-to-school products, they are often held in August or early September prior to the start of a state's school term.
In 2014, sales tax holidays were held in 16 states with a heavy concentration in the southeast United States. Example dates include August 1 to 3 in Arkansas, August 17 to 23 in Connecticut and August 1 to 2 in Iowa. Some states, such as Louisiana, hold multiple sales tax holidays each year, often with different product exemptions. In many states, the items exempted include clothing, school supplies, books and computers. Other exemptions include Energy Star products in Florida, towels and bedding in South Carolina and hurricane supplies in Louisiana. In some cases, tax exempt purchases are capped at a maximum per-item amount.