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How will the sales tax holiday apply to rain checks?

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How will the sales tax holiday apply to rain checks?

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A. The issuance of a rain check during the sales tax holiday will not qualify an item for the exemption if the item is actually purchased after the sales tax holiday has ended. Items that qualify for the exemption which are paid for during the sales tax holiday using a rain check will be exempt from sales or use tax regardless of when the purchaser receives the item.

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