State
Sales tax
2003 tax-free dates
Tax-exempt items

Connecticut(1)
6%
Aug. 17-23
Clothing and footwear

Georgia
4%
July 31-Aug. 3
Clothing, footwear, school supplies, computer equipment

Iowa
5%
Aug. 1-2
Clothing and footwear

New York(2)
4.25%
Aug. 26-Sept. 1
Clothing and footwear

North Carolina
4.5%
Aug. 1-3
Clothing, footwear, school supplies, sports and recreation equipment,
computers and software

South Carolina
5%
Aug. 1-3
Clothing, footwear, school supplies, computers and software

Texas
6.25%
Aug. 1-3
Clothing and footwear

Vermont
5%
Aug. 9-11
Computers and software
West Virginia
6%
Aug. 1-3
Clothing, footwear, school supplies, computers and software

(1) Connecticut's guidelines were established in 2000, the first year the

state held a sales-tax holiday. The tax-exemption period recurs annually until
repealed by the state legislature.
(2) On June 1, New York reinstated sales tax collection on clothing and
footwear. The new law, however, also created two sales-tax-free periods on
purchase of these items, with the second one scheduled for Jan. 26, 2004,
through Feb. 1, 2004.


-- Posted: July 29, 2003


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