It's a great time for shopping this weekend as the sales tax holiday for 2019 will occur on August 17 and 18. Retail items of up to $2,500, purchased in Massachusetts for personal use on these two days, will be exempt from sales tax.

Who qualifies for the sales tax holiday?
The sales tax holiday applies to individuals purchasing retail items for personal use only. Purchases by corporations or other businesses or purchases by individuals for business use remain taxable.

Do all retail items qualify for the sales tax holiday exemption?

No. The following do not qualify for the sales tax holiday exemption:

Meals
Motor vehicles
Motorboats
Telecommunications services
Gas
Steam
Electricity
Tobacco products
Marijuana or marijuana products
Alcoholic beverages, and

Any single item whose price is more than $2,500.

Yes. The sales tax holiday exemption is limited to eligible sales of items costing $2,500 or less.
Do meals qualify for the sales tax holiday exemption?
No. Recent legislation excludes meals tax from the sales tax holiday exemption.

What about internet sales? Do those sales qualify for the sales tax holiday exemption?

Yes. If you order and pay for an eligible item over the internet on the sales tax holiday, Eastern Daylight Time, that item will qualify for the sales tax holiday exemption. No sales tax is due on that purchase, even if delivery of the item occurs after the sales tax holiday weekend.