FL – Guidance provided on 2023 back-to-school tax holidays

Florida provides guidance regarding the two 2023 back-to-school sales tax holidays, which will be held on:

July 24, 2023, through August 6, 2023; and

January 1, 2024, through January 14, 2024.

Application of Holidays
During those time periods, sales 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; and

personal computers and certain computer-related accessories with a sales price of $1,500 or less, when purchased for noncommercial home or personal use.

Tax Information Publication, No. 23A01-06, Florida Department of Revenue, June 15, 2023