If I purchase from a seller online at 1:00 a.m. on the designated Friday in August but the seller is located on the west coast in the Pacific Time Zone, should I be charged sales tax for those items eligible for the sales tax holiday?
Yes. The time zone of the seller’s location determines the authorized time period for the sales tax holiday when the purchaser is located in one time zone and the seller is located in another. In this instance, it is only 10:00 p.m. on Thursday in the Pacific Time Zone. The sales tax holiday does not start until 12:00 a.m. on the designated Friday in August.