During this holiday period, Florida law directs that no sales tax or location option tax (also known as discretionary sales surtax) will be collected on purchases of:
- Clothing, footwear, and certain accessories selling for $100 or less per item,
- Certain school supplies selling for $15 or less per item, and
- Personal computers and certain computer-related accessories on the first $750 of the sale price, when purchased for noncommercial home or personal use.
This holiday does not apply to:
- Any item of clothing selling for more than $100;
- Any school supply item selling for more than $15;
- Books that are not otherwise exempt;
- Rentals or leases of any of these items;
- Repairs or alterations of any of these items; or
- Sales of clothing, school supplies, or computers and computer-related accessories in a theme park, entertainment complex, public lodging establishment, or airport.
Reference: Section 22, Chapter 2014-38, Laws of Florida