Texas Sales Tax Holiday 2026: Dates, Rules for Sellers and Buyers

Texas holds several sales tax holidays in 2026 when qualifying items are exempt from state and local sales tax. The biggest is the back-to-school holiday, expected August 7–9, 2026, covering most clothing, footwear, and school supplies under $100 per item. Emergency preparation and energy-efficiency holidays fall earlier in the year. Because the Comptroller sets exact dates annually, always confirm them before you sell or buy.

Disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. Rules and dates change — always verify current requirements directly with the relevant agency before acting.

What a Texas sales tax holiday is

A sales tax holiday is a limited window — usually a single weekend — when the Texas Comptroller of Public Accounts exempts certain categories of goods from the state's 6.25% sales tax and any local sales tax (up to a combined 8.25%). No coupon, form, or exemption certificate is needed for a shopper to benefit; the exemption is applied automatically at checkout on qualifying items within the price limit.

Texas runs three recurring sales tax holidays each year, each tied to a different category of goods. They are established by statute, but the Comptroller confirms the exact dates every year, so the dates below are the expected dates based on the usual pattern — not a guarantee. Before you advertise a promotion or plan a big purchase, verify the current-year dates and item lists on the Comptroller's official tax holiday publication at comptroller.texas.gov/taxes/publications/98-490/.

The three 2026 Texas sales tax holidays at a glance

Common mistake: Treating these as one "tax-free weekend." Texas has separate holidays with different dates and different qualifying items. An item that's exempt in August is not automatically exempt in April.

Emergency Preparation Supplies holiday (expected late April)

This holiday encourages Texans to buy disaster-preparedness gear ahead of storm and hurricane season. It typically runs a Saturday through Monday in late April. Qualifying items — such as portable generators, batteries, flashlights, first aid kits, and certain fuel containers — are exempt only up to specific per-item price caps that vary by category, so a high-priced generator may only qualify below a set dollar amount.

Because the caps differ by item type and can be adjusted, sellers and buyers should check the exact category list and price ceilings on the Comptroller's publication rather than assuming everything "emergency-related" qualifies.

ENERGY STAR & Water-Efficient Products holiday (expected Memorial Day weekend)

Held over the Memorial Day weekend (Saturday through Monday), this holiday actually combines two related exemptions:

• ENERGY STAR products — certain energy-efficient appliances that carry the ENERGY STAR label, such as qualifying air conditioners, refrigerators, and dishwashers, within any applicable limits.
• Water-efficient and water-conserving products — items such as WaterSense-labeled fixtures and certain products used to conserve or retain water for residential property.

Not every energy-efficient product qualifies, and some categories have price limits. Confirm eligibility on the Comptroller's list before relying on the exemption.

Back-to-School holiday (expected Aug 7–9, 2026)

This is the best-known Texas sales tax holiday. It is expected to run Friday, August 7 through Sunday, August 9, 2026 — but confirm the dates with the Comptroller, because the state sets them each year (the holiday is designed to fall on the first Friday–Sunday of August).

During this holiday, the following are generally exempt when priced under $100 per item:

• Clothing and footwear — most everyday apparel and shoes
• School supplies — items such as notebooks, binders, pens, pencils, backpacks, and calculators

Key rules to keep straight:

• The $100 limit applies per item, not per transaction. A $250 receipt made up of individual items each under $100 is fully exempt; a single $120 jacket is fully taxable (there is no exemption on the first $100).
• Certain items are excluded even under $100 — for example, specialized athletic or protective gear, jewelry, handbags, and most accessories. Rented clothing and items bought for business use also generally don't qualify.
• The exemption applies to qualifying online and phone orders placed during the holiday under the usual timing rules the Comptroller sets.

Common mistake: Assuming the first $100 of an expensive item is tax-free. If an item is priced at or above $100, the entire price is taxable — the exemption is all-or-nothing per item.

What the holiday means for sellers

If your business holds a Texas sales tax permit, the holidays change what you collect — not whether you file.

• Don't collect tax on qualifying items. During the holiday window, do not charge state or local sales tax on items that meet the category and price rules. Charging tax on exempt items can lead to refund requests and customer complaints.
• You still must report the sales. Exempt holiday sales are still reported on your regular sales tax return for the period. The exemption reduces the taxable amount you report, but the sales themselves are still part of your total sales. Keep clear records separating exempt holiday sales.
• File every return, including zero-dollar returns. The holiday does not pause your filing schedule. Whatever frequency the Comptroller assigned you (monthly, quarterly, or annual), returns remain due on the 20th of the month after the period. For the mechanics, see our guide on how to file a Texas sales tax return.
• Verify the item lists. Only exempt what actually qualifies. Over-exempting (treating taxable items as exempt) leaves you liable for the uncollected tax.

Common mistake: Believing that because sales were tax-free, there's nothing to file. You still owe a return for the period, and misreporting exempt sales can create problems in an audit. If you're unsure how a specific product line is treated, consult a CPA or licensed Texas attorney.

What the holiday means for buyers

For shoppers and businesses buying supplies:

• No action needed at checkout. Qualifying items are exempt automatically — you don't need a form or certificate.
• Watch the per-item price cap. Plan purchases so individual qualifying items stay under the applicable limit (for back-to-school, under $100 per item).
• If you're wrongly charged tax, you can ask the seller for a refund or request one from the Comptroller.
• Business buyers should note that items bought for business or resale may not qualify the same way consumer purchases do; a resale purchase is handled through a resale certificate, not the holiday.

For a broader look at which goods are and aren't taxed in Texas year-round, see our guide to Texas sales tax exempt items. For the full annual filing calendar, see Texas sales tax due dates 2026.

Quick reference

FAQ

When is the Texas sales tax holiday in 2026?

Texas holds several sales tax holidays each year. The largest is the back-to-school holiday, expected on August 7–9, 2026 — but the Comptroller sets the exact dates annually, so confirm before you rely on them. Emergency preparation supplies (late April) and ENERGY STAR and water-efficient products (Memorial Day weekend) each have their own separate holiday.

What items qualify for the Texas back-to-school sales tax holiday?

During the back-to-school holiday, most clothing and footwear priced under $100 per item and most school supplies under $100 per item are exempt from sales tax. The under-$100 limit applies per item, not per receipt, and specialized athletic gear and accessories generally do not qualify. Check the Comptroller's publication for the full list.

Do sellers still have to report tax-free sales during a Texas sales tax holiday?

Yes. Sellers do not collect tax on qualifying items during the holiday, but they must still report those exempt sales on their regular sales tax return for the period. The exemption changes what you collect, not whether you file. You still file every return the Comptroller assigns, including zero-dollar returns.

What happens if a seller charges sales tax during a Texas tax holiday?

If a seller collects tax on a qualifying item during a holiday, the buyer can ask the seller for a refund, or request a refund directly from the Comptroller. Sellers who over-collect are expected to correct it, and consistently charging tax on exempt items can create compliance and customer issues. When in doubt, verify the item and price limit against the Comptroller's list.

Are the 2026 Texas sales tax holiday dates confirmed?

The dates in this guide are expected based on the recurring statutory pattern, but the Texas Comptroller publishes the official dates each year. Always confirm the current-year dates and qualifying-item rules on the Comptroller's tax holiday publication before advertising a sale or making a purchase.

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Last verified: 2026-08-04

Sources: Texas Comptroller — Sales Tax Holidays (Publication 98-490) | Texas Comptroller — Sales & Use Tax | Texas Comptroller — Sales Tax Permit