Reporting Sales Tax on Tax-Free Items Sold
During the ENERGY STAR Sales Tax Holiday
If you sold qualifying energy efficient products tax-free during this year's energy star sales tax holiday, don't include receipts from those sales in Taxable Sales (Item 2) of your sales tax return.
If you were not required to and did not charge the sales tax on certain products, you are not required to remit any tax on these items. If you collected tax, however, then you must send it to the state.
During the three-day holiday, an appliance store sold a qualifying dishwasher for $850 and did not collect tax. The appliance store will report the $850 in Total Sales (Item 1), but will not include the $850 in the Taxable Sales column. This dishwasher qualifies as a tax-free holiday item and no tax is due.
The appliance store sold a qualifying dishwasher for $850 and a dryer for $990 during the holiday. When the appliance store completes its sales tax return, the amount shown in Total Sales will be $1840 (all sales made during your reporting period). The amount shown in Taxable Sales will be $990 (for the dryer only).