2014 Sales Tax Holiday
August 1 through August 3, 2014
Florida law directs that no sales tax or local option tax (also known as discretionary sales surtax) will be collected on sales of clothing, footwear, and certain accessories selling for $75 or less per item, on certain school supplies selling for $15 or less per item, and on personal computers and certain related accessories selling for $750 or less per item, when purchased for noncommercial home or personal use. This three-day tax holiday is in effect from 12:01 a.m. on Friday, August 1, 2014, through 11:59 p.m. on Sunday, August 3, 2014. The exemption will apply no matter how many items are sold on the same invoice to a customer.
The exemption does not apply to any item of clothing selling for more than $75, to any school supply item selling for more than $15, or to any personal computer or related accessory selling for more than $750.
The exemptions under SB 406 (section 42) are limited to certain clothing, school supplies, and personal computers. Specifically, the following items are exempt provided they have a sales price of $75 or less:
• Backpacks (and fanny packs);
• Bags (and handbags, diaper bags);
• Clothing; and
Exempt school supplies include the following items, provided they have a sales price of $15 or less per item:
• Binders, composition books, folders, legal pads, notebooks, notebook filler paper;
• Calculators, compasses, protractors;
• Cellophane tape, glue or paste, rulers, scissors;
• Construction paper, poster boards, poster paper;
• Computer disks; and
• Crayons, erasers, pencils, pens, markers.
Exempt personal computers (with a sales price of $750 or less per item) include:
• Electronic book readers;
• Personal computer, purchased for noncommercial home use or personal use; and
• Tablets and handheld devices.
Exempt accessories (with a sales price of $750 or less per item) include:
• Furniture or systems;
• Monitors; and
• Peripherals designed primarily for recreational use.
The following items are not exempt during the 2014 August sales tax holiday:
• Cellular telephones;
• Devices not primarily designed to process data;
• Digital medial receivers;
• Roller blades or skates;
• Suitcases (and garment bags);
• Swim fins;
• Watchbands; and
• Video game consoles.