Florida’s Back To School Sales Tax Holiday Starts Monday

It’s that time of year again.  Florida‘s Back To School Sales Tax Holiday Starts Monday, and ends on Sunday, August 7, 2022.

According to the Florida Department of Revenue, the sales tax holiday does not apply to the rental or repair of any of the qualifying items you can read more about below.

Additionally, the sales tax holiday does not apply to sales in a theme park, entertainment complex, public lodging establishment or airport.

You might also want to check out the 2022 Lipman Backpack Giveaway and Back to School Event.

There’s a lot covered here, so be sure to read through the entire document to be sure you understand what’s included and what isn’t.  You don’t want any surprises when you’re out shopping over the next couple of weeks.

How is school almost back in session?  Didn’t summer just start?

Florida’s Back To School Sales Tax Holiday Starts Monday and here’s what you need to know.

• During the sales tax holiday period, tax is not due on the retail sale of:

  • Clothing, footwear, and certain accessories with a sales price of $100 or less per item*
  • Certain school supplies with a sales price of $50 or less per item,
  • Learning aids and jigsaw puzzles with a sales price of $30 or less*
  • Personal computers and certain computer-related accessories with a sales price of $1,500 or less,
  when purchased for noncommercial home or personal use

• This sales tax holiday does not apply to:

  This sales tax holiday does not apply to:
  • Any item of clothing with a sales price of more than $100
  • Any school supply item with a sales price of more than $50
  • Books that are not otherwise exempt*
  • Computers and computer-related accessories with a sales price of more than $1,500
  • Computers and computer-related accessories purchased for commercial purposes
  • Rentals of any eligible items
  • Repairs or alterations of any eligible items
  • Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or
  airport

• *Note: Overlapping Exemption Periods

  *Note: Overlapping Exemption Periods
  The retail sale of children’s diapers and baby and toddler clothing, apparel, and footwear, regardless of the
  sales price, is exempt during the period July 1, 2022 through June 30, 2023. See TIP 22A01-06 for specific
  information about this tax exemption period.
  The retail sale of children’s books (children ages 12 or younger), regardless of the sales price, is exempt
  during the period May 14, 2022 through August 14, 2022. See TIP 22A01-02 for specific information about this
  tax exemption period.
  References: Section 43, Chapter 2022-97, Laws of Florida; Emergency Rule 12AER22-8, Florida Administrative Code

• Examples of Exempt Learning Aid Items:

  Electronic books
  • Flashcards
  • Interactive books
  • Jigsaw puzzles
  • Learning cards
  • Matching games
  • Memory games
  • Puzzle books
  • Search-and-find books
  • Stacking or nesting blocks or sets
  • Toys that teach reading or math skills

• Examples of Exempt Clothing and Accessories:

  Accessories
  – 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
  • Bandanas
  • Baseball cleats
  • Bathing suits, caps, and
  cover-ups
  • Belts
  • Bibs
  • Bicycle helmets (youth)**
  • Blouses
  • Boots (except ski or fishing
  boots)
  • Bowling shoes (purchased)
  • Braces and supports worn to
  correct or alleviate a physical
  incapacity or injury*
  • Bras
  • Choir and altar clothing*
  • Cleated and spiked shoes
  • Clerical vestments*
  • Coats
  • Coin purses
  • Costumes
  • Coveralls
  • Diaper bags
  • Diapers, diaper inserts (adult
  and baby, cloth or disposable)
  • Dresses
  • Fanny packs
  • Fishing vests (non-flotation)
  • Formal clothing (purchased)
  • Gloves
  – Dress (purchased)
  – Garden
  – Leather
  – Work
  • Graduation caps and gowns
  • Gym suits and uniforms
  • Hats and caps
  • Hosiery and pantyhose
  (including support hosiery)
  • Hunting vests
  • Jackets
  • Jeans
  • Lab coats
  • Leggings, tights, and leg
  warmers
  • Leotards
  • Lingerie
  • Martial arts attire
  • Overshoes and rubber shoes
  • Pants
  • Purses
  • Raincoats, rain hats and
  ponchos
  • Receiving blankets
  • Religious clothing*
  • Robes
  • Safety clothing
  • Safety shoes
  • Scout uniforms
  • Shawls and wraps
  • Shirts
  • Shoe inserts and insoles
  • Shoes (including athletic)
  • Shoulder pads (e.g., dresses or
  jackets)
  • Shorts
  • Ski suits (snow)
  • Skirts
  • Sleepwear (nightgowns and
  pajamas)
  • Slippers
  • Slips
  • Socks
  • Suits, slacks, and jackets
  • Suspenders
  • Sweatbands
  • Sweaters
  • Swimsuits and trunks
  • Ties (neckties and bow ties)
  • Tuxedos (purchased)
  • Underclothes
  • Uniforms (work, school and
  athletic, excluding pads)
  • Vests

• Examples of Exempt School Supply Items:

  Binders
  • Calculators
  • Cellophane (transparent) tape
  • Colored pencils
  • Compasses
  • Composition books
  • Computer disks (blank CDs
  only)
  • Construction paper
  • Crayons
  • Erasers
  • Folders
  • Glue (stick and liquid)
  • Highlighters
  • Legal pads
  • Lunch boxes
  • Markers
  • Notebook filler paper
  • Notebooks
  • Paste
  • Pencils, including mechanical
  and refills
  • Pens, including felt, ballpoint,
  fountain, highlighters and refills
  • Poster board
  • Poster paper
  • Protractors
  • Rulers
  • Scissors
  • Staplers and staples (used to
  secure paper products)

• Examples of Exempt Computers and Computer-Related Accessories:

  Cables (for computers)
  • Car adaptors (for laptop
  computers)
  • Central processing units
  (CPU)
  • Compact disk drives
  • Computers for noncommercial
  home or personal use
  – Desktop
  – Laptop
  – Tablet
  • Computer batteries
  • Computer towers consisting
  of a central processing unit,
  random-access memory and
  a storage drive
  • Data storage devices
  (excludes those devices
  designed for use in digital
  cameras or other taxable
  items)
  – Blank CDs
  – Diskettes
  – Flash drives
  – Jump drives
  – Memory cards
  – Portable hard drives
  – Storage drives
  – Thumb drives
  – Zip drives
  • Docking stations (for
  computers)
  • Electronic book readers
  • Hard drives
  • Headphones (including
  “earbuds”)
  • Ink cartridges (for computer
  printers)
  • Keyboards (for computers)
  • Mice (mouse devices)
  • Microphones (for computers)
  • Modems
  • Monitors (except devices that
  include a television tuner)
  • Motherboards
  • Personal digital assistant
  devices (except cellular
  telephones)
  • Port replicators
  • Printer cartridges
  • Printers (including “all-in-one”
  models)
  • RAM (random access memory)
  • Routers
  • Scanners
  • Software (nonrecreational)
  – Antivirus
  – Database
  – Educational
  – Financial
  – Word processing
  • Speakers (for computers)
  • Storage drives (for computers)
  • Tablets
  • Web cameras

• Read The Complete Tax Information Publication from The Florida Department of Revenue

  Tax Information Publication