2014 Back-to-School Sales Tax Holiday
This holiday begins at 12:01 a.m. on Friday, August 1, 2014, and ends at 11:59 p.m. on Sunday, August 3, 2014.
What’s New About the 2014 Sales Tax Holiday?
The sales tax exemption for clothing items is increased to $100 or less per item from $75 or less per item in 2013. The sales tax exemption for personal computers and certain computer-related accessories will be on the first $750 of the sales price rather than $750 or less per item in 2013.
During this 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 $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 sales 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