The 2018 Back-to-School Sales Tax Holiday runs Aug. 3 through Aug. 5.
The holiday begins at 12:01 a.m. Friday and ends 11:59 p.m. Sunday.
During this holiday period, qualifying items will be exempt from tax, including certain school supplies selling for $15 or less per item, and clothing, footwear and certain accessories selling for $60 or less per item.
Also exempt are personal computers and certain computer-related accessories purchased for noncommerical home or personal use sellfing for $750 or less per item.
Items normally sold as a unit must continue to be sold in that manner, and cannot be separately priced and sold as individual items in order to get the sales tax exemption.
Layaway items qualify for the tax exemption if the merchandise is picked up during the holiday period, or if the item is put on layaway during the holiday. It doesn’t matter if the final payment for the item is made after the holiday ends.
Any eligible items for the tax-free weekend purchased by mail or online are exempt when the ordered is accepted by the company during the holiday period for immediate shipment. It doesn’t matter if delivery is made after the holiday period.
For more information on the sales tax holiday, go to http://floridarevenue.com/backtoschool/pages/default.aspx.
Clothing and Accessories
The following is a list of clothing and accessory items and their taxable status during the back-to-school
sales tax holiday period. No tax is due on the sale or purchase of any article of clothing, wallet or bag,
including handbags, backpacks, fanny packs and diaper bags, but excluding briefcases, suitcases and
other garment bags, with a selling price of $60 or less per item. (The list is not all-inclusive.)
“Clothing” means any article of wearing apparel, including all footwear (except skis, swim fins, roller
blades, and skates) intended to be worn on or about the human body. Clothing does not include watches, watchbands, jewelry, umbrellas or handkerchiefs.
This exemption does not apply to sales of clothing, wallets, or bags in a theme park, entertainment
complex, public lodging establishment or airport.
- » Barrettes and bobby pins
- » Belt buckles
- » Bow ties
- » Hairnets, bows, clips,
- and hairbands
- » Handbags
- » Neckwear
- » Ponytail holders
- » Scarves
- » Ties
- » Wallets
- Aerobic and fitness clothing
- Aprons and clothing shields
- Athletic supporters
- Baby clothes
- Backpacks and book bags
- Baseball cleats
- Bathing suits, caps and cover-ups
- Bicycle helmets (youth)**
- Boots (except ski or fishing boots)
- Bowling shoes (purchased)
- Braces and supports worn to correct or alleviate a physical incapacity or injury*
- Choir and altar clothing*
- Cleated and spiked shoes
- Clerical vestments*
- Coin purses
- Diaper bags
- Diapers, diaper inserts (adult and baby, cloth or disposable)
- Fanny packs
- Fishing vests (non-flotation)
- Formal clothing (purchased)
- Graduation caps and gowns
- Gym suits and uniforms
- Hats and caps
- Hosiery and pantyhose (including support hosiery)
- Hunting vests
- Lab coats
- Leggings, tights and leg warmers
- Martial arts attire
- Overshoes and rubber shoes
- Raincoats, rain hats and ponchos
- Receiving blankets
- Religious clothing*
- Safety clothing
- Safety shoes
- Scout uniforms
- Shawls and wraps
- Shoe inserts and insoles
- Shoes (including athletic)
- Shoulder pads (e.g., dresses or jackets)
- Ski suits (snow)
- Sleepwear (nightgowns and pajamas)
- Suits, slacks and jackets
- Swim suits and trunks
- Ties (neckties and bow ties)
- Tuxedos (purchased)
- Uniforms (work, school and athletic – excluding pads)
These items are always exempt as religious, prescription, prosthetic or orthopedic items.
** Bicycle helmets marketed for use by youth are exempt from sales tax.