2020 Back-To-School Sales Tax Holiday

The 2020 Back-to-School Sales Tax Holiday is right around the corner. Each year various states offer sales tax holidays and/or tax-free weekends to help reduce the cost burden for its residents. This year, the Back-to-School Sales Tax Holiday will take place from August 7 through August 9, 2020.

During this sales tax holiday period, Florida law directs that no sales tax or local option tax (also known as discretionary sales surtax) will be collected on purchases of:

• Clothing, footwear, and certain accessories selling for $60 or less per item,
• Certain school supplies selling for $15 or less per item, and
• Personal computers and certain computer-related accessories selling for $1,000 or less per item, when purchased for noncommercial home or personal use.

However, please be aware that there are items that 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, please visit: https://revenuelaw.floridarevenue.com/LawLibraryDocuments/2020/06/TIP-123084_TIP_20A01-04_FINAL_RLL.pdf