[{"holiday_id":"AK-seasonal_reduced_rate-2026","state_code":"AK","state_name":"Alaska","country_code":"USA","year":2026,"event_name":"Seasonal reduced sales tax rate","event_category":"seasonal_reduced_rate","start_date":"2025-10-01","end_date":"2026-03-31","duration_days":182,"categories_covered":"general_merchandise","category_count":1,"caps_summary":"Not a full exemption — municipal rate drops from 5% (Apr–Sep) to 3% (Oct–Mar)","full_exemption":0,"scope":"municipal","eligibility_note":"Municipal (Skagway) seasonal reduced rate, not a state exemption.","breadth_tier":1,"demand_signal_strength":71,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"skagway.municipal.codes","verified_at":"2026-09-29","row_hash":"4faff9f5aa8dfd51"},{"holiday_id":"MD-energy_efficiency-2026","state_code":"MD","state_name":"Maryland","country_code":"USA","year":2026,"event_name":"Shop MD Energy Weekend","event_category":"energy_efficiency","start_date":"2026-02-14","end_date":"2026-02-16","duration_days":3,"categories_covered":"energy_star","category_count":1,"caps_summary":"Energy Star products — no price cap","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":43,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.marylandcomptroller.gov","verified_at":"2026-09-29","row_hash":"e4ae3169b26eb4ac"},{"holiday_id":"AL-emergency_preparedness-2026","state_code":"AL","state_name":"Alabama","country_code":"USA","year":2026,"event_name":"Severe Weather Preparedness","event_category":"emergency_preparedness","start_date":"2026-02-20","end_date":"2026-02-22","duration_days":3,"categories_covered":"general_items; generators","category_count":2,"caps_summary":"General items $94/item; generators/power cords $1,564","full_exemption":1,"scope":"statewide","eligibility_note":"Opt-in by locality.","breadth_tier":1,"demand_signal_strength":48,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.revenue.alabama.gov","verified_at":"2026-09-29","row_hash":"a842c7b02f0e8000"},{"holiday_id":"MO-energy_efficiency-2026","state_code":"MO","state_name":"Missouri","country_code":"USA","year":2026,"event_name":"Show Me Green (Energy Star)","event_category":"energy_efficiency","start_date":"2026-04-19","end_date":"2026-04-25","duration_days":7,"categories_covered":"energy_star_appliances","category_count":1,"caps_summary":"Energy Star appliances, $1,500 or less","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":50,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"dor.mo.gov","verified_at":"2026-09-29","row_hash":"8190d895ef3cbf42"},{"holiday_id":"TX-emergency_preparedness-2026","state_code":"TX","state_name":"Texas","country_code":"USA","year":2026,"event_name":"Emergency Preparation Supplies","event_category":"emergency_preparedness","start_date":"2026-04-25","end_date":"2026-04-27","duration_days":3,"categories_covered":"generators; emergency_prep","category_count":2,"caps_summary":"Generators <$3,000; ladders/shutters <$300; other supplies <$75","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":48,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"comptroller.texas.gov","verified_at":"2026-09-29","row_hash":"1a33eb368a59351f"},{"holiday_id":"PR-emergency_preparedness-2026","state_code":"PR","state_name":"Puerto Rico","country_code":"USA","year":2026,"event_name":"Hurricane Preparedness","event_category":"emergency_preparedness","start_date":"2026-05-22","end_date":"2026-05-25","duration_days":4,"categories_covered":"generators; hurricane_prep","category_count":2,"caps_summary":"Generators ≤$3,000; other listed hurricane items uncapped","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":50,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"hacienda.pr.gov","verified_at":"2026-09-29","row_hash":"b7020086f13c8195"},{"holiday_id":"TX-energy_efficiency-2026","state_code":"TX","state_name":"Texas","country_code":"USA","year":2026,"event_name":"ENERGY STAR Products","event_category":"energy_efficiency","start_date":"2026-05-23","end_date":"2026-05-25","duration_days":3,"categories_covered":"energy_star_appliances","category_count":1,"caps_summary":"A/C units ≤$6,000; refrigerators ≤$2,000; ceiling fans, light bulbs, washers, dishwashers, dehumidifiers uncapped","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":43,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"comptroller.texas.gov","verified_at":"2026-09-29","row_hash":"adb2b7d37c01f13b"},{"holiday_id":"TX-energy_efficiency-2026-2","state_code":"TX","state_name":"Texas","country_code":"USA","year":2026,"event_name":"Water-Efficient Products","event_category":"energy_efficiency","start_date":"2026-05-23","end_date":"2026-05-25","duration_days":3,"categories_covered":"water_efficient","category_count":1,"caps_summary":"WaterSense-labeled products (uncapped) and water-conserving items for residential use","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":43,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"comptroller.texas.gov","verified_at":"2026-09-29","row_hash":"0ffd38745e9df186"},{"holiday_id":"MS-back_to_school-2026","state_code":"MS","state_name":"Mississippi","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-10","end_date":"2026-07-12","duration_days":3,"categories_covered":"clothing; footwear; school_supplies","category_count":3,"caps_summary":"Clothing, footwear, or school supplies <$100/item","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":65,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.dor.ms.gov","verified_at":"2026-09-29","row_hash":"fa63403e9a195a7a"},{"holiday_id":"AL-back_to_school-2026","state_code":"AL","state_name":"Alabama","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-17","end_date":"2026-07-19","duration_days":3,"categories_covered":"clothing; computers; school_supplies; books","category_count":4,"caps_summary":"Clothing $156/item; Computers $1,173; School supplies $78/item; Books $47/item (caps CPI-indexed under Act 2025-309)","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":70,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.revenue.alabama.gov","verified_at":"2026-09-29","row_hash":"7838e6d617c760d1"},{"holiday_id":"PR-back_to_school-2026","state_code":"PR","state_name":"Puerto Rico","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-17","end_date":"2026-07-18","duration_days":2,"categories_covered":"clothing; footwear; school_supplies","category_count":3,"caps_summary":"School uniforms/footwear and school supplies","full_exemption":1,"scope":"statewide","eligibility_note":"Two separate 2-day periods per fiscal year; second period Jan 8–9, 2027.","breadth_tier":2,"demand_signal_strength":64,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"hacienda.pr.gov","verified_at":"2026-09-29","row_hash":"a5c4a53545393a01"},{"holiday_id":"FL-back_to_school-2026","state_code":"FL","state_name":"Florida","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-20","end_date":"2026-08-20","duration_days":32,"categories_covered":"learning_aids; school_supplies; clothing; computers","category_count":4,"caps_summary":"Learning aids $30; school supplies $50; clothing $100; computers $1,500","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":90,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"floridarevenue.com","verified_at":"2026-09-29","row_hash":"cf08556d94941a4f"},{"holiday_id":"NM-back_to_school-2026","state_code":"NM","state_name":"New Mexico","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-31","end_date":"2026-08-02","duration_days":3,"categories_covered":"school_supplies; clothing; footwear; computers","category_count":4,"caps_summary":"School supplies ≤$30; clothing/shoes <$100; computers ≤$1,000; computer equipment ≤$500","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":70,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.tax.newmexico.gov","verified_at":"2026-09-29","row_hash":"e02b805cadb619cc"},{"holiday_id":"TN-back_to_school-2026","state_code":"TN","state_name":"Tennessee","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-07-31","end_date":"2026-08-02","duration_days":3,"categories_covered":"clothing; school_supplies; computers","category_count":3,"caps_summary":"Clothing & school supplies ≤$100/item; computers ≤$1,500","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":65,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"revenue.support.tn.gov","verified_at":"2026-09-29","row_hash":"28aa988bdfedebf1"},{"holiday_id":"WV-back_to_school-2026","state_code":"WV","state_name":"West Virginia","country_code":"USA","year":2026,"event_name":"Sales Tax Holiday","event_category":"back_to_school","start_date":"2026-07-31","end_date":"2026-08-03","duration_days":4,"categories_covered":"clothing; computers; school_supplies; sports_equipment","category_count":4,"caps_summary":"Clothing ≤$125; computers ≤$500; instructional materials ≤$20; school supplies ≤$50; sports equipment ≤$150","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":72,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"tax.wv.gov","verified_at":"2026-09-29","row_hash":"63f7f0e76e863e26"},{"holiday_id":"AR-back_to_school-2026","state_code":"AR","state_name":"Arkansas","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-08-01","end_date":"2026-08-02","duration_days":2,"categories_covered":"clothing; footwear; accessories; school_supplies; art_supplies; electronics","category_count":6,"caps_summary":"Clothing/footwear <$100; accessories <$50; school/art/instructional supplies & electronic devices uncapped","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":3,"demand_signal_strength":79,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.dfa.arkansas.gov","verified_at":"2026-09-29","row_hash":"72fe938fea6bd415"},{"holiday_id":"IA-back_to_school-2026","state_code":"IA","state_name":"Iowa","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-08-07","end_date":"2026-08-08","duration_days":2,"categories_covered":"clothing; footwear","category_count":2,"caps_summary":"Clothing/footwear <$100/item","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":1,"demand_signal_strength":59,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"revenue.iowa.gov","verified_at":"2026-09-29","row_hash":"c57ae66960be12ed"},{"holiday_id":"IL-back_to_school-2026","state_code":"IL","state_name":"Illinois","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-08-07","end_date":"2026-08-16","duration_days":10,"categories_covered":"clothing; footwear; school_supplies; art_supplies; computer_supplies","category_count":5,"caps_summary":"Clothing/footwear <$125; school, art & instructional supplies; computer supplies","full_exemption":0,"scope":"statewide","eligibility_note":"Reduced rate (6.25% to 1.25%), not a full exemption; local taxes not exempt.","breadth_tier":2,"demand_signal_strength":74,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"www.illinois.gov","verified_at":"2026-09-29","row_hash":"9b94f433fee4cae5"},{"holiday_id":"MO-back_to_school-2026","state_code":"MO","state_name":"Missouri","country_code":"USA","year":2026,"event_name":"Back-to-School","event_category":"back_to_school","start_date":"2026-08-07","end_date":"2026-08-09","duration_days":3,"categories_covered":"clothing; school_supplies; software; computers","category_count":4,"caps_summary":"Clothing ≤$100/item; supplies ≤$50; software ≤$350; computers/peripherals ≤$1,500; graphing calculators ≤$150","full_exemption":1,"scope":"statewide","eligibility_note":"","breadth_tier":2,"demand_signal_strength":70,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"dor.mo.gov","verified_at":"2026-09-29","row_hash":"d60a7f3ee159028f"},{"holiday_id":"OH-back_to_school-2026","state_code":"OH","state_name":"Ohio","country_code":"USA","year":2026,"event_name":"Sales Tax Holiday","event_category":"back_to_school","start_date":"2026-08-07","end_date":"2026-08-09","duration_days":3,"categories_covered":"clothing; school_supplies","category_count":2,"caps_summary":"Clothing ≤$75/item; school supplies ≤$20/item; school instructional materials ≤$20/item","full_exemption":1,"scope":"statewide","eligibility_note":"The expanded 2024–2025 10-day holiday was repealed; reverted to the traditional 3-day holiday for 2026.","breadth_tier":1,"demand_signal_strength":60,"source_url":"http://taxadmin.org/2026-sales-tax-holidays/","info_domain":"tax.ohio.gov","verified_at":"2026-09-29","row_hash":"7f2178fd431220fa"}]