Florida Sales Tax Holiday

2012 Sales Tax Holiday List of taxable and tax-exempt items August 3 through August 5, 2012

No sales tax shall be collected on the sale of clothing, wallets, or bags, including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags, having a sales price of $75 or less per item, or on sales of certain school supplies having a sales price of $15 or less per item for the period beginning 12:01 a.m. on August 3, 2012, and ending at 11:59 p.m. on August 5, 2012.

“Clothing” means any article of wearing apparel, including all footwear (except skis, swim fins, roller blades, and skates), intended to be worn on or about the human body. However, “clothing” does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, or sporting equipment.

“School supplies” means pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, protractors, compasses, and calculators.

The following is a list of clothing and accessory items and their taxable (T) or exempt (E) status during the tax-free period if they are sold for $75 or less. (This list is not all inclusive.)

Books are NOT exempt from tax during the 2012 Sales Tax Holiday except those books that are always exempt, such as Bibles.

Tax Exempt Items Include: