Sales Tax Holiday
Account Management MS 1-5730
Florida Department of Revenue
5050 W Tennessee St
Tallahassee, FL 32399-0160
A
T Accessories (generally)
E Barrettes and bobby pins
E Belt buckles
E Bow ties
E Hairnets, bows, clips, and hairbands
E Handbags
T Handkerchiefs
T Jewelry
T Key cases
E Neckwear
E Ponytail holders
E Scarves
E Ties
E Wallets
T Watchbands
T Watches
E Aerobic and fitness clothing
E Aprons and clothing shields
T Athletic gloves
T Athletic pads
E Athletic supporters
B
E Baby clothes
E Backpacks and book bags
E Bandanas
E Baseball cleats
E Bathing suits, caps, and cover-ups
E Belts
E Bibs
E Bicycle helmets (youth)**
E Blouses
E Boots (except ski or fishing boots)
E Bowling shoes (purchased)
T Bowling shoes (rented)
E Braces and supports worn to correct or alleviate a physical incapacity or injury*
E Bras
T Briefcases
C
T Checkbook covers (separate from wallets)
T Chest protectors
E Choir and altar clothing*
E Cleated and spiked shoes
E Clerical vestments*
T Cloth, lace, knitting yarns, and other fabrics
T Clothing repair items, such as thread, buttons, tapes, iron-on patches, or zippers
E Coats
E Coin purses
T Corsages and boutonnieres
T Cosmetic bags
E Costumes
E Coveralls
T Crib blankets
D-E
E Diaper bags
E Diapers, diaper inserts (adult and baby, cloth or disposable)
T Diving suits (wet and dry)
E Dresses
T Duffel bags
T Elbow pads
F
E Fanny packs
T Fins
T Fishing boots (waders)
E Fishing vests (nonflotation)
T Football pads
E Formal clothing (purchased)
T Formal clothing (rented)
G
T Garment bags
T Gloves (generally)
T Baseball
T Batting
T Bicycle
E Dress (purchased)
E Garden
T Golf
T Hockey
E Leather
T Rubber
T Surgical
T Tennis
E Work
T Goggles (except prescription*)
E Graduation caps and gowns
E Gym suits and uniforms
H
T Hard hats
E Hats and caps
T Helmets (bicycle**, baseball, football, hockey, motorcycle, sports)
E Hosiery and pantyhose, including support hosiery
E Hunting vests
I-J
T Ice skates
T In-line skates
E Jackets
E Jeans
K
T Key chains
T Knee pads
L
E Lab coats
E Leggings, tights, and leg warmers
E Leotards
T Life jackets and vests
E Lingerie
T Luggage
M-N
T Makeup bags
E Martial arts attire
O-P
E Overshoes and rubber shoes
T Pads (football, hockey, soccer, elbow, knee, shoulder)
T Paint or dust masks
E Pants
T Patterns
T Protective masks (athletic)
E Purses
R
E Raincoats, rain hats, and ponchos
E Receiving blankets
E Religious clothing*
T Rented clothing or footwear (including uniforms, formal wear, and bowling shoes)
T Repair of wearing apparel
E Robes
T Roller blades
T Roller skates
S
E Safety clothing
T Safety glasses (except prescription*)
E Safety shoes
E Scout uniforms
T Shaving kits/bags
E Shawls and wraps
T Shin guards and padding
E Shirts
E Shoe inserts and insoles
E Shoes (including athletic)
E Shoulder pads (e.g., dresses, jackets)
T Shoulder pads (e.g., football, hockey)
E Shorts
T Ski boots (snow)
T Ski vests (water)
E Ski suits (snow)
T Skin diving suits
E Skirts
E Sleepwear (nightgowns and pajamas)
E Slippers
E Slips
E Socks
T Suitcases
E Suits, slacks, and jackets
T Sunglasses (except prescription*)
E Suspenders
E Sweatbands
E Sweaters
T Swimming masks
E Swimsuits and trunks
T
E Ties (neckties, bow ties)
E Tuxedos (excluding rentals)
U
T Umbrellas
E Underclothes
E Uniforms (work, school, and athletic - excluding pads)
V-W
E Vests
T Weight-lifting belts
T Wigs
* These items are always exempt as religious, prescription, prosthetic, or orthopedic items.
** Bicycle helmets marketed for use by youth are always exempt from sales tax.
T = Taxable, E = Exempt.
E Binders
T Books not otherwise exempt
E Calculators
E Cellophane (transparent) tape
E Colored pencils
E Compasses
E Composition books
E Computer disks (blank CDs only)
T Computer paper
E Construction paper
T Correction tape, fluid, or pens
E Crayons
E Erasers
E Folders
E Glue (stick and liquid)
E Highlighters
E Legal pads
E Lunch boxes
E Markers
T Masking tape
E Notebook filler paper
E Notebooks
E Paste
E Pencils, including mechanical and refills
E Pens, including felt, ballpoint, fountain, highlighters, and refills
E Poster board
E Poster paper
T Printer paper
E Protractors
E Rulers
E Scissors
E Staplers and staples (used to secure paper products)
E Electronic books
E Flash cards
E Interactive books
E Jigsaw puzzles
E Learning cards
E Matching games
E Memory games
E Puzzle books
E Search-and-find books
E Stacking or nesting blocks or sets
E Toys that teach reading or math skills
T Batteries (regular)***
E Cables for computers
E Car adaptors for laptop computers
T Cases for electronic devices (including electronic reader covers)
T CDs/DVDs (music, voice, prerecorded items)
T Cellular telephones (including smart telephones)
E Central processing units (CPU)
E Compact disk drives
E Computer for noncommercial home or personal use
E Desktop
E Laptop
E Tablet
T Computer bags
E Computer batteries
T Computer paper
E Computer towers consisting of a central processing unit, random-access memory, and a storage drive
T Computers designed/intended for recreation (games and toys)
T Copy machines and copier ink/toner
E Data storage devices (excludes those devices designed for use in digital cameras or other taxable items)
E Blank CDs
E Diskettes
E Flash drives
E Jump drives
E Memory cards
E Portable hard drives
E Storage drives
E Thumb drives
E Zip drives
T Digital cameras
T Digital media receivers
E Docking stations (for computers)
E Electronic book readers
T Fax machines (stand-alone)
T Furniture
T Game controllers (e.g., joy sticks, nunchucks)
T Game systems and consoles
T Games and gaming software
E Hard drives
E Headphones (including earbuds)
E Ink cartridges (for computer printers)
E Keyboards (for computers)
E Mice (mouse devices)
E Microphones (for computers)
E Modems
E Monitors (except devices that include a television tuner)
E Motherboards
T MP3 players or accessories
E Personal digital assistant devices (except cellular telephones)
E Port replicators
E Printer cartridges
E Printers (including "all-in-one" models)
T Projectors
E RAM - random access memory
T Rented computers or computer accessories
E Routers
E Scanners
T Smart telephones
E Software (nonrecreational)
E Antivirus
E Database
E Educational
E Financial
E Word processing
E Speakers (for computers)
E Storage drives (for computers)
T Surge protectors
E Tablets
T Tablet cases or covers
T Televisions (including digital media receivers)
T Video game consoles
E Web cameras
*** Batteries for use in prosthetic or orthopedic appliances are always exempt from tax.
Fla. Admin. Code Ann. R. 12AER23-16
Rulemaking Authority Section, 43, Chapter 2023-157, L.O.F. Law Implemented Section 43, Chapter 2023-157, L.O.F.