Back-to-school sales tax holiday continues through Aug. 6

A sure sign the summer school break is near its end is when the state of Florida offers its semi-annual back-to-school sales tax holiday. The 2023 summer edition began July 24 and continues through Aug. 6.

There will be a second sales tax holiday on essential school supplies and clothing Jan. 1-14, 2024. 

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 non-commercial home or personal use.

The 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.

For more details about tax-exempt and non-exempt items during the sales tax holiday visit FloridaRevenue.com.