Photo by Ramakant Sharda on Unsplash

The Back-To-School Sales Tax Holiday starts Friday, August 7 – Sunday, August 9, 2020. It might get a little crazy out there during this savings weekend, but the savings are often worth it.

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 item,
• purchases of certain school supplies selling for $15 or less per item, and
• the first $1,000 of the sales price of personal computers and certain computer-related accessories, when purchased for noncommercial home or personal use.

Briefly, this sales tax holiday does NOT apply to (see detailed list below):

• Any item of clothing selling for more than $60;
• Any school supply item selling for more than $15;
• Books that are not otherwise exempt;
• Computers and computer-related accessories purchased for commercial purposes;
• Rentals or leases of any eligible items;
• Repairs or alterations of any eligible items; or
• Sales of any eligible items in a theme park, entertainment complex, public lodging establishment, or
airport.

Check out the detailed examples list below for what items are TAX EXEMPT and which items will still be TAXABLE. You can also reference the Tax Information Publication from the State of Florida that explains more on how this works for businesses and buyers.

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.

Examples of TAX 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
– Garden
– Leather
– Work
• Graduation caps and gowns
• Gym suits and uniforms
• Hats and caps
• Hosiery and panty hose
(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
• Swim suits and trunks
• Ties (neckties and bow ties)
• Tuxedos (purchased)
• Underclothes
• Uniforms (work, school, and
athletic – excluding pads)
• Vests

Examples of still TAXABLE Clothing and Accessories:

• Accessories
– Handkerchiefs
– Jewelry
– Key cases
– Watchbands
– Watches
• Athletic gloves
• Athletic pads
• Bowling shoes (rented)
• Briefcases
• Checkbook covers (separate from
wallets)
• Chest protectors
• Cloth, lace, knitting yarns, and other
fabrics
• Clothing repair items, (e.g., thread,
buttons, tapes, iron-on patches, or
zippers)
• Corsages and boutonnieres
• Cosmetic bags
• Crib blankets
• Diving suits (wet and dry)
• Duffel bags
• Elbow pads
Examples of Taxable Clothing and Accessories:
• Fins
• Fishing boots (waders)
• Football pads
• Formal clothing (rented)
• Garment bags
• Gloves
– Baseball
– Batting
– Bicycle
– Golf
– Hockey
– Rubber
– Surgical
– Tennis
• Goggles (except prescription*)
• Hard hats
• Helmets, except youth bicycle**
(baseball, football, hockey,
motorcycle, sports)
• Ice skates
• In-line skates
• Key chains
• Knee pads
• Life jackets and vests
• Luggage
• Make-up bags
• Pads (football, hockey, soccer,
elbow, knee, shoulder)
• Paint or dust masks
• Patterns
• Protective masks (athletic)
• Rented clothing or footwear (e.g.,
uniforms, formal wear, costumes
and bowling shoes)
• Repair of wearing apparel
• Roller blades
• Roller skates
• Safety glasses (except prescription*)
• Shaving kits and bags
• Shin guards and padding
• Shoulder pads (football, hockey, sports)
• Ski boots (snow)
• Ski vests (water)
• Skin diving suits
• Suitcases
• Sunglasses (except prescription*)
• Swimming masks
• Umbrellas
• Weight-lifting belts
• Wigs

School Supply Items

The following is a list of school supplies and their taxable status during the back-to-school sales tax holiday period. No tax is due on the sale or purchase of any school supply item with a selling price of $15 or less per item. This exemption does not apply to sales of school supplies in a theme park, entertainment complex, public lodging establishment, or airport.

“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, staplers and staples (used to secure paper products), protractors, compasses, and calculators.

Examples of TAX 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 still TAXABLE School Supply Items:

• Books not otherwise exempt
• Computer paper
• Correction tape, fluid, or pens
• Masking tape
• Printer paper

Computers and Computer-Related Accessories

Personal computers and certain computer-related accessories may qualify for the exemption. The following is a list of personal computers and computer-related accessories, and their taxable status during the back-to-school sales tax holiday period. The exemption applies to the first $1,000 of the sales price of an eligible item, when purchased for
noncommercial home or personal use. This exemption does not apply to sales of personal computers or computer-related accessories for use in a trade or business; or to sales in a theme park, entertainment complex, public lodging establishment, or airport.

“Personal computers” includes electronic book readers, laptops, desktops, handheld devices, tablets, and tower computers. The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.

“Personal computer-related accessories” includes keyboards, mice (mouse devices), personal digital assistants, monitors, other peripheral devices, modems, routers, and nonrecreational software, regardless of whether the accessories are used in association with a personal computer base unit. Computer-related accessories do not include furniture or systems, devices, software, or peripherals that are designed or intended primarily for recreational use. The term “monitor” does not include a device that includes a television tuner.

Examples of TAX EXEMPT Computers and Computer-Related Accessories:

• Cables (for computers)
• Car adaptors (for laptop
computers)
• Central processing units (CPU)
• Compact disk drives
• Computer for noncommercial
home or personal use
– Desktop
– Laptop
– Tablet
• Computer batteries
• Computer towers consisting of a
central processing unit, randomaccess 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

Examples of still TAXABLE Computers and Computer-Related Accessories:

• Batteries (regular)***
• Cases for electronic devices
(including electronic reader
covers)
• CDs and DVDs (music, voice,
pre-recorded items)
• Cellular telephones (including
smart telephones)
• Computer bags
• Computer paper
• Computers designed and
intended for recreation (games
and toys)
• Copy machines and copier ink and
toner
• Digital cameras
• Digital media receivers
• Fax machines – stand alone
• Furniture
• Game controllers (joysticks,
nunchucks)
• Game systems and consoles
• Games and gaming software
• MP3 players or accessories
• Projectors
• Rented computers or
computer-related accessories
• Smart telephones
• Surge protectors
• Tablet cases or covers
• Televisions (including digital
media receivers)
• Video game consoles

* These items are always exempt as religious, prescription, prosthetic, or orthopedic items.
** Bicycle helmets marketed for use by youth are exempt from sales tax.                     *** Batteries for use in prosthetic or orthopedic appliances are always exempt from tax.

 

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