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2009 Sales Tax Holiday: August 7-9

During the holiday, clothing with a purchase price of $100 or less per item is exempt from sales tax. Clothing items costing more than $100 or any clothing purchased for use by a trade or business is not exempt from tax. Items that are normally sold together, such as shoes, may not be split to achieve the $100 threshold. Additionally, there is no requirement that purchases be made only for students. If an item is tax exempt, anyone may make the purchase tax–free.

Exempt clothing is defined as human wearing apparel for general use. It does not include accessories such as jewelry or bags or sports and recreational equipment like baseball gloves.

For layaway sales, qualified clothing is exempt when final payments are made by customers on items previously placed on layaway. When customers put clothing items on layaway during the holiday period, they will also be tax-exempt when final payment and delivery is made after the exemption period.

During these holidays, computers with a purchase price of $1,500 or less, not for use in a trade or business, are exempt from tax. Laptop computers, if priced at $1,500 or less, also qualify. Additionally, there is no requirement that purchases be made only for students. If an item is tax exempt, anyone may make the purchase tax–free.

    本报讯  一年一度的免税节本周末登场，时间从八月六日午夜开始，直到八月九日（星期天）午夜为止。这已是田纳西州连续第四年开始这项活动，免税的项目，包括每件100美元以内的衣服，含衣物、鞋类、夹克等。每件100美元以内的学习用品免税，不过学习用品中不包括参考书籍，也不包括电脑的附加或配件。不超过1，500美元的电脑也列在免税的行列，但是电脑的一些附件，例如显示器、扫描仪等，如果单独购买，则不在免税之列。

    田纳西州周边的阿拉巴马州也和田纳西州一样，将在八月七日到九日的这个周末，提供消费者免税购买的机会。2009年密西西比州议会也批准了免税节，将在今年的七月三十一日到八月一日两天提供返校节免税购物。由于这是密西西比州第一次推出免税周末，官员们说他们没有能力把什么产品免税以及如何免税的详细说明，提供给每一个商家。政府呼吁商家到州政府税务部门的官方网站下载。

    田纳西州的免税节周末确实给消费者带来了不少实惠，据田纳西州财政部的统计，从2006年田纳西州开始实行免税周末或免税节以来，每一年为消费者免除了大约1500万美元的税收，平均每个消费者都可以节省十到十五美元。