Friday, July 26, 2013

Florida Back to School Tax Holiday 2013 List

TALLAHASSEE, Florida -- The Florida Legislature created a 3-day sales tax holiday that will begin at 12:01 a.m., Friday, August 2, 2013, and end at midnight Sunday, August 4, 2013. 


During the 2013 Florida Back to School Tax Holiday, no Florida sales tax or local option tax will be collected on sales of clothing, footwear, and certain accessories selling for $75 or less per item, on certain school supplies selling for $15 or less per item, and on computers and certain related accessories selling for $750 or less per item when purchased for noncommercial home or personal use. The exemption will apply no matter how many items are sold on the same invoice to a customer 


What's Not Exempt: 

The exemption does not apply to any item of clothing selling for more than $75, to any school supply item selling for more than $15, or to any personal computer or related accessory selling for more than $750 

Books are NOT exempt from tax during the 2013 Sales Tax Holiday 


Sales of clothing, school supplies, or computers and certain related accessories within a theme park, entertainment complex, public lodging establishment, or airport. 


When exempt items are normally sold together with taxable merchandise as a set or single unit, the full price is subject to sales tax. 


When the total price of items advertised as “buy one, get one free,” or “buy one, get one for a reduced price,” cannot be averaged for both items to qualify for the exemption. 



List of taxable and tax-exempt items for the Florida Back to School Tax Holiday 2013