Florida’s 2017 Back-to-School Sales Tax Holiday: What to Know

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File photo

TAMPA, Fla. (WFLA) – Parents might be happy to know that personal computers will be tax-free during this year’s Florida Back-to-School Sales Tax Holiday. Last year, computers were not included in the sales tax holiday.

The three-day sale begins at 12:01 a.m. Friday, August 4, 2017 and ends at 11:59 p.m. on Sunday, August 6, 2017.

The sales tax holiday is a budget-friendly option for families who are preparing for the upcoming school year.

During the sales tax holiday, no sales tax 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
  • Personal computers and certain computer-related accessories, selling for $750 or less per item, when purchased for noncommercial home or personal use.

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;
  • Personal 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.

More Details about Florida’s 2017 Back-to-School Sales Tax Holiday

Clothing and Accessories

No tax is due on the sale or purchase of any article of clothing, wallet, or bag, including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags, with a selling price of $60 or less per item. (The list is not all-inclusive.)

“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. Clothing does not include watches, watchbands, jewelry, umbrellas, or handkerchiefs.

This exemption does not apply to sales of clothing, wallets, or bags in a theme park, entertainment complex, public lodging establishment, or airport.

Examples of Exempt Clothing and Accessories

• Accessories

  • Barrettes and bobby pins
  • Belt buckles
  • Bow ties
  • Hairnets, bows, clips, and hairbands
  • Handbags
  • Neckwear
  • Ponytail holders
  • Scarves
  • Ties
  • Wallets

• Aerobic and fitness clothing

• Aprons and clothing shields

• Athletic supporters

• Baby clothes

• Backpacks and book bags

• Bandanas

• Baseball cleats

• Bathing suits, caps, and cover-ups

• Belts

• Bibs

• Bicycle helmets (youth)**

• Blouses

• Boots (except ski or fishing boots)

• Bowling shoes (purchased)

• Braces and supports worn to correct or alleviate a physical incapacity or injury*

• Bras

• Choir and altar clothing*

• Cleated and spiked shoes

• Clerical vestments*

• Coats

• Coin purses

• Costumes

• Coveralls

• Diaper bags

• Diapers, diaper inserts (adult and baby, cloth or disposable)

• Dresses

• Fanny packs

• Fishing vests (nonflotation)

• Formal clothing (purchased)

• Gloves

  • Dress
  • Garden
  • Leather
  • Work

• Graduation caps and gowns

• Gym suits and uniforms

• Hats and caps

• Hosiery and panty hose (including support hosiery)

• Hunting vests

• Jackets

• Jeans

• Lab coats

• Leggings, tights, and leg warmers

• Leotards

• Lingerie

• Martial arts attire

• Overshoes and rubber shoes

• Pants

• Purses

• Raincoats, rain hats, and ponchos

• Receiving blankets

• Religious clothing*

• Robes

• Safety clothing

• Safety shoes

• Scout uniforms

• Shawls and wraps

• Shirts

• Shoe inserts and insoles

• Shoes (including athletic)

• Shoulder pads (e.g., dresses or jackets)

• Shorts

• Ski suits (snow)

• Skirts

• Sleepwear (nightgowns and pajamas)

• Slippers

• Slips

• Socks

• Suits, slacks, and jackets

• Suspenders

• Sweatbands

• Sweaters

• Swim suits and trunks

• Ties (neckties – bow ties)

• Tuxedos (purchased)

• Underclothes

• Uniforms (work, school, and athletic – excluding pads)

• Vests

School Supply Items

No tax is due on the sale or purchase of any school supply item with a selling price of $15 or less per item. This exemption does not apply to sales of school supplies in a theme park, entertainment complex, public lodging establishment, or airport.

“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.

Examples of Exempt School Supplies

• Binders

• Calculators

• Cellophane (transparent) tape

• Colored pencils

• Compasses

• Composition books

• Computer disks (blank CDs only)

• Construction paper

• Crayons

• Erasers

• Folders

• Glue (stick and liquid)

• Highlighters

• Legal pads

• Lunch boxes

• Markers

• Notebook filler paper

• Notebooks

• Paste

• Pencils, including mechanical and refills

• Pens, including felt, ballpoint, fountain, highlighters, and refills

• Poster board

• Poster paper

• Protractors

• Rulers

• Scissors

Computers and Computer-Related Accessories

Personal computers and certain computer-related accessories may qualify for the exemption. The following is a list of personal computers and computer-related accessories, and their taxable status during the back-to-school sales tax holiday period. The exemption applies to an eligible item selling for $750 or less per item, when purchased for noncommercial home or personal use. This exemption does not apply to sales of personal computers or computer-related accessories for use in a trade or business; or to sales in a theme park, entertainment complex, public lodging establishment, or airport.

“Personal computers” includes electronic book readers, laptops, desktops, handhelds, tablets, and tower computers. The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.

“Personal computer-related accessories” includes keyboards, mice (mouse devices), personal digital assistants, monitors, other peripheral devices, modems, routers, and nonrecreational software, regardless of whether the accessories are used in association with a personal computer base unit. Computer-related accessories do not include furniture or systems, devices, software, or peripherals that are designed or intended primarily for recreational use. The term “monitor” does not include a device that includes a television tuner.

Examples of Exempt Computer-Related Accessories

• Cables (for computers)

• Car adaptors (for laptop computers)

• Central processing units (CPU)

• Compact disk drives

• Computer for noncommercial home or personal use

  • Desktop
  • Laptop
  • Tablet

• Computer batteries

• Computer towers consisting of a central processing unit, randomaccess memory, and a storage drive

• Data storage devices (excludes those devices designed for use in digital cameras or other taxable items)

  • Blank CDs
  • Diskettes
  • Flash drives
  • Jump drives
  • Memory cards
  • Portable hard drives
  • Storage drives
  • Thumb drives
  • Zip drives

• Docking stations (for computers)

• Electronic book readers

• Hard drives

• Headphones (including “earbuds”)

• Ink cartridges (for computer printers)

• Keyboards (for computers)

• Mice (mouse devices)

• Microphones (for computers)

• Modems

• Monitors (except devices that include a television tuner)

• Motherboards

• Personal digital assistant devices (except cellular telephones)

• Port replicators

• Printer cartridges

• Printers (including “all-in-one” models)

• RAM – random access memory

• Routers

• Scanners

• Software (nonrecreational)

  • Antivirus
  • Database
  • Educational
  • Financial
  • Word processing

• Speakers (for computers)

• Storage drives (for computers)

• Tablets

• Web cameras

Be sure to watch WFLA News Channel 8 from from 4:30 to 7 a.m. during the month of August. Every morning, we’ll bring you a special back-to-school story to help you and your family prepare for the school year.

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