FL S0982

Sales tax is exempted on clothing, wallets, and bags with a sales price of $75 or less per item from 12:01 a.m. August 3, 2012 through 11:59 p.m. August 5, 2012.

School supplies priced at $15 or less per item are exempt from sales tax during the same three-day period; covered items include pens, pencils, notebooks, binders, scissors, rulers, calculators, and similar educational materials.

Exemptions exclude briefcases, suitcases, garment bags, watches, jewelry, umbrellas, and handkerchiefs; also exclude skis, swim fins, roller blades, and skates.

Tax exemptions do not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports.

Department of Revenue receives $226,284 in nonrecurring appropriations from the General Revenue Fund for the 2011-2012 fiscal year to administer the exemption, with any remaining funds reappropriated for the 2012-2013 fiscal year.