2016 Back-to-School Sales Tax Holiday

 

Begins at 12:01 a.m. on Friday, August 5, 2016Ends at 11:59 p.m. on Sunday, August 7, 2016.

During this sales tax holiday period, Florida law directs that no sales tax or local option tax (also known as discretionary sales surtax) will be collected on purchases of:

Clothing, footwear, and certain accessories selling for $60 or less per itemCertain school supplies selling for $15 or less per item

The sales tax holiday does not apply to:

Any item of clothing selling for more than $60Any school supply item selling for more than $15Books that are not otherwise exemptPersonal computers and computer-related accessoriesRentals or leases of any of these itemsRepairs or alterations of any of these itemsSales of clothing or school supplies in a theme park, entertainment complex, public lodging establishment, or airport.

“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.

Examples of Exempt Clothing Items:

Accessories (generally)Barrettes and bobby pinsBelt bucklesBow tiesHairnets, bows, clips, and hairbandsHandbagsNeckwearPonyt ail holdersScarvesTiesWalletsAerob ic/Fitness clothingAprons/Clothing shieldsAthletic supportersBaby clothesBackpacksBandanasBaseba ll cleatsBathing suits, caps, and cover-upsBeltsBibsBlousesBook bagsBoots (except ski boots)Bowling shoes (purchased)Braces and supports worn to correct or alleviate a physical incapacity or injury*BrasCaps and hatsChoir and altar clothing*Cleated and spiked shoesClerical vestments*Coats and wrapsCoin pursesCostumesCoverallsDiaper bagsDiapers, diaper inserts (adult and baby, cloth or disposable)DressesEmployee uniformsFanny packsFishing vests (nonflotation)Formal clothing (purchased)Gloves (generally)Dress (purchased) GardenLeatherWorkGraduation caps and gownsGym suits and uniformsHatsHosiery, including support hosieryHunting vestsInsolesJacketsJeansLab coatsLeg warmersLeotards and tightsLingerieMartial arts attireOvershoes and rubber shoesPantsPanty hosePursesRaincoats, rain hats, and ponchosReceiving blanketsReligious clothing*RobesSafety clothingSafety shoesScout uniformsShawls and wrapsShirtsShoe insertsShoes (including athletic)Shoulder pads (e.g., dresses or jackets)ShortsSki suits (snow)SkirtsSleepwear (nightgowns and pajamas) SlippersSlipsSocksSports uniforms (except pads, helmets)Suits, slacks, and jacketsSuspendersSweatbandsSwe atersSwim suits and trunksTies (neckties – all)TightsTuxedos (excluding rentals)UnderclothesUniforms (work, school, and athletic – excluding pads)VestsVintage clothingWork clothes and uniforms

“School supplies” means pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, protractors, compasses, and k filler paperNotebooksPastePencils, including mechanical and refillsPens, including felt, ballpoint, fountain, highlighters, and refillsPoster boardPoster paperProtractorsRulersScissors

 

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