2023 Back-to-School Sales Tax Holiday
The 2023 Back-to-School Sales Tax Holiday begins on Monday, July 24, 2023, and ends on Sunday, August 6,
2023. There will be a second Back-to-School Sales Tax Holiday beginning Monday, January 1, 2024, and
ending on Sunday, January 14, 2024.
During the sales tax holiday period, tax is not due on the retail sale of:
• Clothing, footwear, and certain 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
• Personal computers and certain computer-related accessories with a sales price of $1,500 or less,
when purchased for noncommercial home or personal use
The sales tax holiday does not apply to:
• Any item of clothing with a sales price of more than $100
• Any school supply item with a sales price of more than $50
• Books that are not otherwise exempt
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• Rentals of any eligible items
• Repairs or alterations of any eligible items
• Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or
airport
References: Section 43, Chapter 2023-157, Laws of Florida; Emergency Rule 12AER23-2, Florida Administrative Code