SALT Report 3879 – Beginning in 2012, a sales tax holiday was enacted pursuant to Act No. 2012-256, whereby no state sales or use tax is due on covered items as defined in the Act and in the Severe Weather Preparedness Sales Tax Holiday Rule 810-6-3-.66. The sales tax holiday begins the last full weekend of February, starting at 12:01 a.m. on the last Friday in February and ends at twelve midnight the following Sunday. A county or municipality by resolution or ordinance adopted at least 30 days prior to the last full weekend of February, may provide for the exemption of “covered items” from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday.
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