Business and Entertainment in The Golden State
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