Select Apple Products: Back to School Sales Tax Exemption: 64GB iPad Air + $100 GC from $549

chris

Administrator
Staff member
Select Apple products purchased online or in store for personal use are exempt from sales tax during Back to School (BTS) Sales Tax Holiday Dates at Apple, sold & shipped by Amazon, Best Buy, BrandsMart & other retailers.
  • Eligible products, price limits and dates vary by state. For more info:
  • It's the law that all authorized online and B&M retailers that are registered to collect tax in a state that has a sales tax holiday & open for business during the specified dates are required to participate; exception is New Mexico.
    • Contact your state's Tax Dept. for help if you're charged sales tax on eligible items.
    • The merchant must issue a refund; in addition, the merchant will pay penalties for violating state tax codes.
  • Some states also include Apple TV as tax-exempt accessory
  • South Carolina and Arkansas have no dollar limits, Arkansas exempts iPhones.
  • Item is still tax exempt if item is ordered & paid for, even if delivery is made after the holiday ends.
  • Most states do not exempt taxes on items paid using Buy Now, Pay Later (BNPL) financing service. Exceptions:
    • South Carolina The sale is deemed to take place during the tax holiday period. The sale is tax free since the obligation to pay was agreed to during the tax free period.
  • At Apple.com, tax savings may not appear during checkout, but will be reflected on the final receipt
  • OT: South Carolina sales tax holiday includes on select bedding & bath (no dollar limit) - for more info, click here.
Apple Reseller Locator (B&M)
Examples:
Round-Up of 2022 BTS Tax Free Dates for Computers
  • Dollar limit is per item
State | Date | Computers (Desktop & Laptop) | Accessories | Reference| More Info
Florida | 7/25 - 8/7 | $1500 or Less; includes iPads | $1500 or Less| Florida Dept of Revenue|-
Tennessee | 7/29 - 7/31 | $1500 or Less; includes iPads |Exempt when purchased together w/ qualifying computer: Total Price must be $1500 or Less | TN Dept of Revenue| Link to .pdf
South Carolina | 8/5 - 8/7 | No Dollar Limit on Computers, Printers, Printer Supplies & Software | Exempt when purchased w/ a computer: AppleCare & accessories such as displays, keyboards, mice, and scanners| SC Dept of Revenue| View attachment 11813626
Arkansas | 8/6 - 8/7 | No Dollar Limit on Computers, iPads |No Dollar Limit; includes iPhones & Printers |Arkansas Dept of Finance|-
Missouri*** | 8/5 - 8/7 | $1500 or Less|$1500 or Less; Software: $350 or Less | Missouri Dept of Revenue|-
New Mexico | 8/5 - 8/7 | $1000 or Less |$500 or Less | NM Dept of Taxation & Revenue|
West Virginia|8/5 - 8/8| $500 or Less; includes iPads|N/A|WV Tax Dept|-
Massachusetts | 8/13 - 8/14 | $2500 or Less |$2500 or Less |Mass. Dept. of Revenue|-
New Jersey | 8/27 - 9/5 | Less than $3000 |$1000 or Less - e.g. Storage Media, Printers & printer supplies, Handheld Electronic Schedulers & PDA's (excludes cell phones) | NJ Dept of Treasury|FAQ


Missouri: some localities have opted out of participating: Cities, Counties, Districts
BrandsMart Low Price Guarantee: If lower verifiable price is found within 30 days at an online competitor, you are given a gift card for 110% of the difference. In the General FAQ's, it states if lower, verifiable price is found at an authorized local (South FL and Atlanta) competitor's retail store, you will receive a refund of the difference
 
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