Tip 23a01-06
Tip 23a01-06
Tip 23a01-06
TIP #23A01-06
Date Issued: 06/15/23
Tax Information Publication
During the sales tax holiday period, tax is not due on the retail sale of:
• Clothing, footwear, and certain accessories with a sales price of $100 or less per item
• Certain school supplies with a sales price of $50 or less per item,
• Learning aids and jigsaw puzzles with a sales price of $30 or less
• Personal computers and certain computer-related accessories with a sales price of $1,500 or less,
when purchased for noncommercial home or personal use
The sales tax holiday does not apply to:
• Any item of clothing with a sales price of more than $100
• Any school supply item with a sales price of more than $50
• Books that are not otherwise exempt
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• Rentals of any eligible items
• Repairs or alterations of any eligible items
• Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or
airport
References: Section 43, Chapter 2023-157, Laws of Florida; Emergency Rule 12AER23-2, Florida Administrative Code
Rain Checks
Eligible items purchased during the sales tax holiday
period using a rain check qualify for the exemption
regardless of when the rain check was issued.
Tax Information Publication - 2023 Back-to-School Sales Tax Holiday, Page 2
Qualified Businesses May Choose Not to Participate in the Back-to-School Sales Tax Holiday
Qualified businesses may choose not to participate in the sales tax holiday when less than 5% of their
gross sales of tangible personal property during calendar year 2022 were sales of items that would be
exempt during the sales tax holiday period. Businesses with multiple locations must include the gross sales
of all their Florida locations in this calculation. For businesses that were not in operation during the 2022
calendar year, this option is available when less than 5% of the business’s inventory of items for sale are
items that would be tax exempt during the sales tax holiday period.
Qualifying businesses choosing not to participate in the sales tax holiday must send a written notice to
the Department by July 17, 2023, for the tax holiday beginning July 24, 2023. The notice must be on
business letterhead and state that the business meets the qualifications stated above and has chosen not
to participate in the sales tax holiday. The notice must be signed by an individual authorized to sign on
behalf of the business. Businesses with multiple locations may send a single notice stating that all their
Florida locations will not participate in the sales tax holiday.
Mail the letter to: Sales Tax Holiday Email a signed scanned letter to:
Account Management MS 1-5730 [email protected]
Florida Department of Revenue or
5050 W Tennessee St
Tallahassee FL 32399-0160 Fax to: 850-922-0859
Qualified businesses that do not participate in the sales tax holiday must post a notice at each business
location stating their choice not to participate in the Back-to-School Sales Tax Holiday. The notice must be
posted in a conspicuous location at the place of business. The following is a suggested notice:
In accordance with Chapter 2023-157, Laws of Florida, (Name of Business), has chosen not to
participate in the Back-to-School Sales Tax Holiday, July 24, 2023 through August 6, 2023. For
questions, please contact (name of contact person at business) at (contact telephone number or email
address).
* Effective July 1, 2023, certain baby and toddler products, such as baby and toddler clothing, apparel, and
shoes that are primarily intended for and marketed for children ages 5 or younger, are permanently exempt.
See Chapter 2023-157, Laws of Florida and TIP 23A01-09.
** Bicycle helmets marketed for use by youth are always exempt from sales tax.
*** These items are always exempt as religious, prescription, prosthetic, or orthopedic items.
**** Effective July 1, 2023, diapers (children and adult) and incontinence products for human use are
permanently exempt from sales tax. See Chapter 2023-157, Laws of Florida and TIP 23A01-10.
* Batteries for use in prosthetic or orthopedic appliances are always exempt from sales tax.
For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at
850-488-6800, Monday through Friday (excluding holidays).
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000,
5050 West Tennessee Street, Tallahassee, FL 32399-0112.