<P> In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax - free week in January 1997 . Local governments in New York were given the option of whether or not to participate; most declined . Since then, the initiative has been adopted by thirteen states . It commonly takes the form of tax - free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts . During that period, sales tax is not collected on selected items, such as clothing and school supplies . The items subject to the sales tax exemption may also be restricted by price (e.g., clothing up to $100), but consumers are free to buy unlimited quantities of the included items . </P> <P> As with other sales taxes, visiting residents of non-participating states who purchase tax - free goods (holiday or not) may still have to pay use tax on the goods they take home . </P> <Table> <Tr> <Th> State (Or Capital) </Th> <Th> Items Included </Th> <Th> Period </Th> <Th> Days </Th> </Tr> <Tr> <Td> Alabama </Td> <Td> clothing, computers, school supplies, books </Td> <Td> 1st weekend in August </Td> <Td> </Td> </Tr> <Tr> <Td> Arkansas </Td> <Td> clothing, school supplies, books </Td> <Td> 1st weekend in August </Td> <Td> </Td> </Tr> <Tr> <Td> Connecticut </Td> <Td> clothing </Td> <Td> 3rd week in August </Td> <Td> 7 </Td> </Tr> <Tr> <Td> District of Columbia </Td> <Td> </Td> <Td> Repealed </Td> <Td> </Td> </Tr> <Tr> <Td> Florida </Td> <Td> clothing, school supplies, books </Td> <Td> 2nd week in August </Td> <Td> </Td> </Tr> <Tr> <Td> Georgia </Td> <Td> clothing, school supplies, computers </Td> <Td> 1st weekend of August: REPEALED FOR 2017 </Td> <Td> </Td> </Tr> <Tr> <Td> Iowa </Td> <Td> clothing </Td> <Td> 1st weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> Louisiana </Td> <Td> all TPP - $2,500, hurricane preparedness items - $1,500, firearms, ammunition and hunting supplies </Td> <Td> 1st weekend of September </Td> <Td> </Td> </Tr> <Tr> <Td> Massachusetts </Td> <Td> Ended in 2016 </Td> <Td> 2nd weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> Maryland </Td> <Td> clothing & footwear </Td> <Td> August 14--20 </Td> <Td> 7 </Td> </Tr> <Tr> <Td> </Td> <Td> Energy star products </Td> <Td> Feb. 19 - 21, 2011 </Td> <Td> </Td> </Tr> <Tr> <Td> Missouri </Td> <Td> clothing, school supplies, computers </Td> <Td> 1st weekend in August </Td> <Td> </Td> </Tr> <Tr> <Td> New Mexico </Td> <Td> clothing, school supplies, computers </Td> <Td> 1st weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> North Carolina </Td> <Td> Repealed as of July 1, 2014 </Td> </Tr> <Tr> <Td> Oklahoma </Td> <Td> clothing </Td> <Td> 1st weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> South Carolina </Td> <Td> clothing, school supplies, computers </Td> <Td> 1st weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> Tennessee </Td> <Td> clothing, school supplies, computers </Td> <Td> 1st weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> Texas </Td> <Td> clothing, diapers, backpacks, school supplies </Td> <Td> 3rd weekend of August </Td> <Td> </Td> </Tr> <Tr> <Td> Virginia </Td> <Td> clothing, school supplies, green appliances, hurricane preparedness items </Td> <Td> May, August, October </Td> <Td> </Td> </Tr> </Table> <Tr> <Th> State (Or Capital) </Th> <Th> Items Included </Th> <Th> Period </Th> <Th> Days </Th> </Tr>

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