The start of the new Collier County school year on August 15 is just around the corner, and with it comes the inevitable long list of necessary supplies.
To help purchase school supplies and clothing, parents and students will get a tax break during the 2018 Back-to-School Sales Tax Holiday, which begins Friday, August 3 and runs through Sunday, August 5.
During this sales tax holiday period, Florida law directs that no sales tax or local option tax will be collected on purchases of any article of clothing with a selling price of $60 or less per item, and certain school supplies selling for $15 or less per item.
For purposes of the tax break, “clothing” is defined as any article of wearing apparel, including all footwear (except skis, swim fins, roller blades, and skates) intended to be worn on or about the human body. Clothing does not include watches, watchbands, jewelry, umbrellas, or handkerchiefs.
As long as the price tag is $60 or less, no tax will be due on your student’s backpack. Also exempt are wallets and bags, including handbags, fanny packs and diaper bags (up to $60). However, briefcases, suitcases, and other garment bags are specifically excluded from the exemption.
The tax exempt “school supplies” include pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, protractors, compasses, and calculators.
Note that the sales tax holiday does not apply to any item of clothing selling for more than $60; any school supply item selling for more than $15; books that are not otherwise exempt; rentals or leases of any eligible items; repairs or alterations of any eligible items; or sales of any eligible items in a theme park, entertainment complex, public lodging establishment, or airport.
For more information and a complete list of qualifying items, review the Department of Revenue’s Tax Information Publication (TIP) on the 2018 Back-to-School Sales Tax Holiday at revenuelaw.floridarevenue.com.