Quick question: If there are more than 8,000 taxing jurisdictions in the U.S., many of them have different rules for the taxability of certain items, and then many states, cities and counties also exempt some items from sales taxes during certain times of the year ... then how can a business or their accountant possibly keep up with that?
Fortunately, the experts at Avalara have put together the "Retailer's Guide to Sales Tax Holidays in 2013," a comprehensive list of tax exempt items and dates across the country. It's basically the "who, what, where, when and why" of sales tax holidays.
From Back to School sales, to energy efficient appliances and even a "weather preparedness" sales tax holiday, the guide also includes information on states that have had sales tax holidays in recent past years, but have not yet officially enacted them for 2013.
The full "Retailer's Guide" can be viewed at: http://www.taxrates.com/blog/2013/02/28/retailers-guide-to-sales-tax-holidays-in-2013/.
Avalara, which also runs the TaxRates.com resource site and blog, is a developer of cloud-based sales tax automation systems, as well as other online compliance resources for businesses and financial professionals.