2022 Back-to-School Sales Tax Holiday – July 25 2022 Through




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2022 Back-to-School Sales Tax Holiday – July 25 2022 Through 90_2TIP_22A01_08.pdf

Tax Information Publication - 2022 Back-to-School Sales Tax Holiday, Page 1Tax Information Publication

TIP #22A01-08

Date Issued: 05/06/22

2022 Back-to-School Sales Tax Holiday -

July 25, 2022 Through August 7, 2022

This sales tax holiday begins on Monday, July 25, 2022, and ends on Sunday, August 7, 2022. During the sales tax holiday period, tax is not due on the retail sale o f: • 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, en-USwhen purchased for noncommercial home or personal use

This 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 th an $1,500 • Computers and computer-related accessories purchased for commercial purp oses • 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 *Note: Overlapping Exemption Periods

The retail sale of children's diapers and baby and toddler clothing, apparel, and footwear, regardless of the

sales price, is exempt during the period July 1, 2022 through June 30, 2

023. See TIP 22A01-06

information about this tax exemption period. The retail sale of children"s books (children ages 12 or younger), regardless of the sales price, is exempt during the period May 14, 2022 through August 14, 2022. See TIP 22A01-02 tax exemption period. References: Section 43, Chapter 2022-97, Laws of Florida; Emergency Rule 12AER22-8, Florida Administrative Code PIT
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