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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