2015 Back-to-School Sales Tax Holiday

2015 Back-to-School Sales Tax Holiday

August 7 through August 16, 2015
Florida DOR TIP #15A01-05
Date Issued: 07/06/15
Tax Information Publication

Notice to Businesses with Multiple Locations
This publication is being mailed to the main office of your business. This publication was not mailed to each of your locations. Please be sure to notify all of your individual store locations about this sales tax holiday and the
specific provisions in this publication.

During this 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 $100 or less per item,
• Certain school supplies selling for $15 or less per item, and
• Personal computers and certain computer-related accessories on the first $750 of the sales price, when
purchased for noncommercial home or personal use.

This holiday begins at 12:01 a.m. on Friday, August 7, 2015, and ends at 11:59 p.m. on Sunday, August 16, 2015

This holiday does not apply to:
• Any item of clothing selling for more than $100;
• Any school supply item selling for more than $15;
• Books that are not otherwise exempt;
• Rentals or leases of any of these items;
• Repairs or alterations of any of these items; or
• Sales of clothing, school supplies, or computers and
computer-related accessories in a theme park, entertainment
complex, public lodging establishment, or airport.

Reference: Section 28, Chapter 2015-221, Laws of Florida

For the complete publication and a list of the eligible items click on the link:

Sales Tax Tip15a01-05_2015final06192015

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Posted: July 30, 2015


Category: UF/IFAS Extension



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