2008 Actions by States
In 2008, there were 10 states — one more than in 2007 — that offered sales tax holidays on computers and other related products. Vermont recently announced a sales tax holiday on all non-business purchases of tangible personal property under $2,000. The other nine states include Alabama, Georgia, Louisiana, Massachusetts, Missouri, New Mexico, North Carolina, South Carolina and Tennessee, which all offer sales tax holidays on computer purchases.  

2007 Actions by States
In 2007, there were nine states — two more than in 2006 — that offered sales tax holidays on computers and other related products. Massachusetts recently announced a sales tax holiday on most items up to $2,500.  Additionally, Louisiana, will hold a similar tax holiday on most items up to $2,500. The other seven states include Alabama, Georgia, Missouri, New Mexico, North Carolina, South Carolina and Tennessee, which all offer sales tax holidays on computer purchases.  

2003 Actions by States
In 2003, there were five states — one more than in 2002 — that held sales tax holidays covering computer purchases during the back-to-school shopping season. The five states were Georgia, North Carolina, South Carolina, West Virginia and Vermont. Vermont, the most recent addition, focused its sales tax holiday specifically on computer products. In addition, Missouri enacted legislation creating a sales tax holiday covering computers beginning in 2004.

2002 Actions by States
For the first time ever, four states held sales tax holidays for computer products during the same back-to-school shopping period in early August 2002. Those states were: Georgia (August 2-3), North Carolina (August 2-4), South Carolina (August 2-4), and West Virginia (August 2-4). In addition, Pennsylvania held a sales tax holiday in 2002 (February 17-24).

Legislation that would create sales tax holidays covering computer products was introduced in the following states during 2002: California, Georgia, Kentucky, Maryland, Missouri, New Jersey, Virginia, and West Virginia.

Boosting Computer Sales and Ownership Through Tax Relief
"Boosting Computer Sales and Ownership Through Tax Relief" was the subject of a conference session on 1/9/02 at the 2002 International CES. Panelists discussed federal and state initiatives, including state sales tax holidays.

2001 Actions by States
Legislation that would create sales tax holidays covering computer products was introduced in the following states during 2001: Arkansas, California, Georgia, Kansas, Kentucky, Maryland, Massachusetts, New York, North Carolina, Ohio, Pennsylvania, South Carolina, Tennessee, Texas and Virginia.

Council of State Governments Suggested State Legislation
The Council of State Governments (CSG) included sales tax holidays for computers in its 2001 volume of Suggested State Legislation.

Sales Tax Holidays for Technology Products Highlighted at 2001 International CES
A panel of state government and industry representatives discussed sales tax holidays for technology products, including "digital divide" implications, revenue impact, and recent experiences in several states.