Back to School Sales Tax Holiday in Effect Aug. 2-6
Last updated 8/1/2019 at 4:31pm
The 2019 Back-to-School Sales Tax Holiday will be in effect from Friday, Aug. 2 to Tuesday, Aug. 6. The Florida Legislature approved this sales tax holiday period, when qualifying items will be exempt from sales tax, including:
- certain school supplies selling for $15 or less per item
- clothing, footwear, and certain accessories selling for $60 or less per item
- computers and certain accessories selling for $1,000 or less per item, when purchased for noncommercial or personal use.
Businesses that sell a small number of the items qualifying for the back-to-school sales tax holiday are permitted to "opt out" of participation in the holiday. Businesses eligible to "opt out" must:
• have less than 5% of their gross sales during calendar year 2018 be from sales of items that would be exempt if they were sold during the 2019 Back-to-School Sales Tax Holiday,
• notify the Department of Revenue in writing by August 1, 2019, and
• post a notice that they are "opting out" of the sales tax holiday in a conspicuous place at the business location.
If a customer buys an item exempt from tax during the tax holiday period and exchanges it for the same type of item (e.g., different size or color) after the holiday period expires, no tax is due. If a customer buys an item that is exempt from tax during the tax holiday period and returns the item after the holiday period and gets a different type of item, sales tax will apply to the new purchase even if it is the same price.
Eligible items placed on layaway during a holiday period are tax exempt, even if final payment of the layaway is made after the holiday period. If a customer makes a final payment and takes delivery of the items during the holiday period, the eligible items are tax exempt.
This sales tax holiday does not apply to:
• Any item of clothing selling for more than $60;
• Any school supply item selling for more than $15;
• Books that are not otherwise exempt;
• Computers and computer-related accessories purchased for commercial purposes;
• Rentals or leases of any eligible items;
• Repairs or alterations of any eligible items; or
• Sales of any eligible items in a theme park, entertainment complex, public lodging establishment, or airport.
For more information and a list of qualifying items, review the Department of Revenue's Tax Information Publication (TIP) on the 2019 Back-to-School Sales Tax Holiday, as well as the Frequently Asked Questions document. For more information and a list of qualifying items, visit http://www.floridarevenue.com/backtoschool