y***m
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http://www.tax.virginia.gov/site.cfm?alias=STHoliday
Virginia's Sales Tax Holiday Information Center
Sales Tax Holiday Overview
Under Virginia law, most purchases of tangible personal property are subject
to both state and local sales and use taxes. The tax rate is generally 5%
of the cost price. The rate on sales of food for home consumption is 2.5%.
A sales tax holiday is a temporary period during which purchases of certain
items are exempt from the sales and use taxes. Following legislation enacted
by the 2007 Session of the Virginia General Assembly, Virginia now has
three annual sales tax holidays. In addition to the specific items exempted
for each holiday period, dealers may also elect to absorb the tax on any
item they wish during that period.
* Virginia's Sales Tax Holidays
* General information for retail dealers
* General information for consumers
Virginia's 2011 Sales Tax Holidays: May through October
May 25-31, 2011: Hurricane and Emergency Preparedness Equipment.
During this seven-day period, purchases of items designated by the
Department of Taxation as hurricane preparedness equipment, including
portable generators, will be exempt from the Virginia sales tax. Portable
generators must be priced at $1,000 or less, and other eligible items must
be priced at $60 or less for each item. For details, visit our Hurricane
Preparedness Equipment Holiday page.
August 5-7, 2011: School Supplies and Clothing.
During this three-day period, purchases of certain school supplies, clothing
and footwear will be exempt from the Virginia sales tax. Each eligible
school supply item must be priced at $20 or less, and each eligible article
of clothing and footwear must be priced at $100 or less. For details, visit
our School Supplies and Clothing Holiday page.
October 7-10, 2011: Energy Star and WaterSense Qualified Products.
During this four-day holiday, purchases of products meeting the Energy Star
and WaterSense qualifications, such as certain energy-efficient appliances,
will be exempt from the Virginia sales tax. Eligible products must be priced
at $2,500 or less for each item, and be purchased for noncommercial home or
personal use. For details, visit our Energy Star and WaterSense Qualified
Products Holiday page.
General Information for Retail Dealers
Review general questions that dealers have asked about Virginia sales tax
holidays.
General Information for Consumers
Review general questions that consumers have asked about Virginia sales tax
holidays.
【在 y***m 的大作中提到】
: http://lvchen.blogspot.com/2007/08/blog-post_03.html
: 一年一度的免稅週末
: 大家知道明天是什麼日子嗎？
: 看王建民主投的棒球之夜？當然也算啦，不過，還有個比那更大的－－
: Tax Free Weedend
: 哈哈，夠大吧！（咦...這陣冷風是怎麼回事...）
: 根據 Wikipedia 的記載，自從 1999 年德州開始，至今已有超過一打以上的州實施一
: 年一度的 Tax Holiday，其意義是很單純的，就是為了要在新的 tax year 剛開始，刺
: 激一下買氣囉。
: 如果有看報紙，看電視新聞的朋友，會發現這可是最近最最最火熱的消息，因為這個
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