FL S0500

Sales tax exemption applies to clothing, wallets, bags, school supplies, personal computers, and computer accessories from 12:01 a.m. July 29, 2022 through 11:59 p.m. August 7, 2022.

Clothing, wallets, and bags are exempt if priced at $60 or less per item; school supplies are exempt if $15 or less per item; personal computers and accessories are exempt if $1,000 or less per item.

Exemptions do not apply to sales in theme parks, entertainment complexes, public lodging establishments, or airports.

Dealers with less than 5 percent of prior year gross sales in exempt items may opt out by notifying the Department of Revenue in writing by July 28, 2022 and posting notice at their business.

Department of Revenue may adopt emergency rules to implement the tax holiday, with emergency rules effective for 6 months and renewable during permanent rule adoption.