Consumers can purchase qualifying back-to-school supplies exempt from tax during the 2022 Back-to-School Sales Tax Holiday. Passed by the Florida Legislature and signed into law by Gov. Ron DeSantis, the sales tax holiday begins Monday, July 25 and extends through Sunday, August 7. The Department of Revenue created this webpage to provide information and promotional materials for consumers, businesses, and other interested parties..
During the sales tax holiday period, tax is not due on the retail sale of: • Clothing, footwear, and certain accessories with a sales price of $100 or less per item* • Certain school supplies with a sales price of $50 or less per item, • Learning aids and jigsaw puzzles with a sales price of $30 or less* • Personal computers and certain computer-related accessories with a sales price of $1,500 or less, when purchased for noncommercial home or personal use This sales tax holiday does not apply to: • Any item of clothing with a sales price of more than $100 • Any school supply item with a sales price of more than $50 • Books that are not otherwise exempt* • Computers and computer-related accessories with a sales price of more than $1,500 • Computers and computer-related accessories purchased for commercial purposes • Rentals of any eligible items • Repairs or alterations of any eligible items • Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or airport