Virginia Sales Tax Holiday Returns To Regular Time In 2024: When To Shop, What Qualifies

VIRGINIA — After state budget discussions delayed Virginia's sales tax holiday last year, the tax-free shopping event is back at its regular time in August.

For three days, every year, Virginia residents can stock up on school supplies, clothing and other qualifying items without sales tax. The 2024 sales tax holiday is scheduled from 12:01 a.m. on Friday, Aug. 2 through 11:59 p.m. on Sunday, Aug. 4.

During the sales tax holiday, shoppers won't be charged sales tax on qualifying items in stores and through online shopping. Sales tax in Virginia typically ranges between 5.3 percent and 7 percent, which includes the state's 4.3 percent state sales tax, the 1 percent local option tax, and other applicable regional taxes. The combined sales tax is 6 percent in Northern Virginia localities, which includes Alexandria, Arlington County, Fairfax City, Fairfax County, Falls Church, Loudoun County, Manassas, Manassas Park, and Prince William County.

Since 2006, sales tax holidays have been held in early August as families begin back-to-school shopping. But the last one didn't happen in August 2023 because the sales tax holiday wasn't renewed in the 2022 Appropriation Act and the 2023 budget wasn't yet approved. An October sales tax holiday was included in the state budget approved in September. The latest approved Virginia legislation extends sales tax holidays during the first weekend in August through at least August 2029.

What Qualifies for 2024 Sales Tax Holiday

The sales tax holiday applies to certain school supplies, clothing, footwear, hurricane and emergency preparedness products, Energy Star products and WaterSense products.

Qualifying school supplies are $20 or less per item, while qualifying clothing and footwear are $100 or less per item.

Examples of eligible school supplies are binders, book bags, calculators, disinfectant wipes, lunch bags, musical instruments, pens, pencils, textbooks and tissues.

Examples of eligible clothing and footwear are coats, jackets, diapers, dresses, hats, jeans, shoes, shorts, skirts, sneakers and socks. Some items that will not be tax free are briefcases, cosmetics, fabric, hair accessories, handbags, jewelry, sunglasses, umbrellas, wallets and watches. Protective equipment like breathing masks, face shields, helmets, protective gloves, safety glasses and tool belts are also not eligible for the sales tax holiday. Sports equipment like ballet and tap shoes, cleated or spiked athletic shoes, hand and elbow guards, mouth guards, roller and ice skates, and ski boots are also not eligible.

Eligible hurricane and emergency preparedness items for the sales tax holiday are portable generators priced at $1,000 or less each, gas-powered chainsaws at $350 or less each, chainsaw accessories at $60 or less each, and other specified items at $60 or less each.

Examples of qualifying hurricane and emergency preparedness items at $60 or less are reusable ice, batteries, flashlights, duct tape, carbon monoxide detectors, smoke detectors, bottled water, cell phone chargers and first aid kits. Eligible items for $1,000 or less are portable generators and generator power cords, inverters and inverter power cables, and photovoltaic devices that generate electricity. Eligible chain saws and accessories priced at $350 or less include chains, chair saw bar and nose lubricants, two-cycle motor oil, chain sharpeners and files, bars, wrenches, repair parts, safety apparel and more.

Energy Star or WaterSense products qualifying for the sales tax exemption must be $2,500 or less per item and be for noncommercial, home or personal use. The Energy Star products that qualify are air conditioners, ceiling fans, dehumidifiers, washing machines, dishwashers, light bulbs and refrigerators. WaterSense qualifying products are bathroom sink faucets, faucet accessories, shower heads, toilets, urinals, and landscape irrigation controllers.

The Virginia Department of Taxation more information about the sales tax holiday guidelines.