Sales Tax Holiday FAQ's

Will items purchased for my business be eligible for the tax exemption during the sales tax holiday?

No. The exemption does not apply to items used in a trade or business.  If a consumer purchases an item that is to be used in a trade or business and the retailer does not collect sales tax, the consumer is obligated to report the purchase and pay consumer’s use tax on the item. The consumer may report and pay the tax on the regularly filed return, or if the consumer does not have a use tax account, may report and pay the tax on his or her personal income tax return or use form VP-USE located in the forms section of the Department’s web site ( if this is a one-time transaction.