Date Issued:
04/30/12
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, or on certain school supplies selling for $15 or less per item.
This three-day tax holiday is in effect from 12:01 a.m. on Friday, August 3, 2012, through 11:59 p.m. on Sunday, August 5, 2012.
The sales tax exemption applies to each eligible item of clothing selling for $75 or less and to
each eligible school supply item selling for $15 or less. 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, or to any
school supply item selling for more than $15.
Books are NOT exempt from tax during the 2012 Sales Tax Holiday