Back to School Florida Sales Tax Holiday 2018

Posted on August 01, 2018

The State of Florida Department of Revenue has issued a Tax Information Publication (TIP #18A01-07) regarding its 2018 Back-to-School Sales Tax Holiday, which begins Friday, August 3, 2018 and runs through Sunday, August 5, 2018. Passed by the Florida Legislature and signed into law by Governor Rick Scott, the sales tax holiday temporarily removes from taxation certain qualifying items purchased during the holiday period.

Specifically, most school supplies priced at $15 or less per item and clothing, footwear, and listed accessories selling for $60 or less per item are included in the exemption from tax. Clothing is defined as “any article of wearing apparel including footwear intended to be worn on or about the human body.” Watches and jewelry do not meet the definition of clothing as defined by the State of Florida. While most school supplies are included in the exemption, examples of ones that would be considered taxable include computer paper, masking tape, staplers, staples, printer paper, and correction tape/fluid/pens.

For more details and a list of items subject to the sales tax holiday, see the complete list here: The list provides examples of both taxable and exempt items.


Note that the sales tax holiday does not apply to sales of eligible items if purchased at a theme park, airport, or public lodging facility. Rentals and leases are not included as well as repairs and alterations of eligible items. The sale of a gift card is excluded from the exemption, and the use of a gift card does not result in reducing the selling price of the item for consideration regarding the exemption.

For online sales, eligible items are exempt only when the order is accepted by the seller during the sales tax holiday period for immediate shipment regardless of delivery being made after the sales tax holiday period has ended.

Not all businesses may elect to participate in the sales tax holiday. Qualified businesses may choose not to engage in the sales tax holiday if less than 5% of their gross sales of tangible personal property during the prior calendar year were sales of items that would be exempt during the sales tax holiday period. Businesses that have elected not to participate and have notified Florida Department of Revenue must post a notice in a conspicuous place at each business location indicating their choice not to participate in the Back-to-School Sales Tax Holiday.

Tips for the Taxpayer

If you are shopping for school-type supplies or clothing, check out the list of items in advance to see what might be exempt during the weekend sales tax holiday in Florida. Take advantage of planning your purchases around the holiday to reduce your tax spend.

Contributor: Trisha Davidson

How Can We Help?

Allyn International offers business tax services for companies throughout the US and Canada. Allyn’s tax team is experienced in all aspects of Federal, state, and local tax compliance and consulting for large US and global corporations. We use that experience to your advantage.

Allyn files state and local sales and use, property, and license tax returns in every US taxing jurisdiction in addition to excise tax filings such as Federal Excise Tax, Heavy Highway Vehicle Use Tax, and International Fuel Tax Agreement returns. We can manage your tax compliance, create a solid tax process, and provide audit defense for your company.

Contact us and we can provide a customized cost-effective solution to meet your company’s needs. For further information on Allyn Tax services, please contact:

For More Information

If you are interested in learning more about this topic or other tax topics, please visit our Tax Publications under News and Events at

About Allyn International

Allyn International is dedicated to providing high quality, customer centric services and solutions for the global marketplace. Allyn's core products include transportation management, logistics sourcing, freight forwarding, supply chain consulting, tax management and global trade compliance. Allyn clients range from small local businesses to Fortune 500 firms. Allyn conducts business in more than 20 languages and has extensive experience in both developed and emerging markets. Highly trained experts are positioned throughout North America, Europe and Asia and Allyn regional headquarters are strategically located in Fort Myers FL USA, Shanghai P.R. CHINA and Prague, CZECH REPUBLIC. For more information, log on to