Back to School Sales Tax Holiday
Back to School Sales Tax Holiday – Enjoy a sales tax holiday July 31 – August 9, 2021 in Florida. If you’re shopping for back to school, this is the time to do it!
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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,
• purchases of certain school supplies selling for $15 or less per item, and
• the first $1,000 of the sales price of personal computers and certain computer-related accessories, 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;
• 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.
Reference: Section 43, Chapter 2021-31, Laws of Florida
This sales tax holiday begins on Saturday, July 31, 2021, and ends on Monday, August 9, 2021.
Items Normally Sold as a Unit
Items normally sold as a unit must continue to be sold in that manner; they cannot be separately priced and sold as individual items in order to qualify for the sales tax
Sets Having Exempt and Taxable Items
When tax-exempt items are normally sold together with taxable merchandise as a set or single unit, the sales price of the set or unit is subject to sales tax.
The sale of a gift card is not taxable. A gift card does not reduce the selling price of an item. Eligible items purchased during the sales tax holiday period using a gift card will qualify for the exemption, regardless of when the gift card was purchased. Eligible items purchased with a gift card after the sales tax holiday period are taxable, even if the gift card was purchased during the sales tax holiday period.
Buy One, Get One Free or for a Reduced Price
The total price of items advertised as “buy one, get one free,” or “buy one, get one for a reduced price,” cannot be averaged for both items to qualify for the exemption.
Exchanging a Purchase After the Sales Tax Holiday Period
When a customer purchases an eligible item during the sales tax holiday period, then later exchanges the item for the same item (e.g., different size or different color), no tax will be due even if the exchange is made after the sales tax holiday period.
When a customer purchases an eligible item during the sales tax holiday period, then later returns the item and receives credit on the purchase of a different item, the new item purchased is subject to sales tax.
When a customer returns an item purchased during the sales tax holiday period and requests a refund or credit of tax:
• The customer must produce a receipt or invoice showing tax was charged and paid on the original purchase of the item, or
• The retailer must have sufficient documentation to show tax was paid on the original purchase of the item.
Where and When:
July 31 – August 9, 2021
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