Can a purchaser receive a refund of sales and use taxes paid on purchases of qualifying Energy Star equipment that were made before the sales tax holiday?
No. The sales tax holiday exemption applies only to sales of qualifying Energy Star rated products made during the period beginning at 12:01 a.m. on the Saturday preceding the last Monday in May (Memorial Day) and ending at 11:59 p.m. on the last Monday in May. Customers who purchase eligible items before or after the designated sales tax holiday period cannot receive a refund of the taxes unless another exemption applies.
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