Florida – Emergency Rule Regarding Sales Tax Holiday Adopted

SALT Report 2732 – The Florida Department of Revenue adopted an emergency rule that notifies the general public and retailers of the sales and use tax exemption available from August 2, 2013, through August 4, 2013.

During that time, sales of the following items will be exempt:

  • Clothing, wallets, or bags with a sales price of $75 or less per item,
  • School supplies with a sales price of $15 or less per item, and
  • Personal computers and accessories with a sales price of $750 or less per item

The emergency rule provides additional guidance regarding how various transactions should be handled by retailers, such as; sales of sets of exempt and taxable items, items normally sold as a unit, mail-order sales, shipping and handling charges, layaway sales, rain checks, exchanges, refunds, coupons, rebates, discounts, repairs, alterations, gift certificates, rentals of clothing, reporting requirements, documentation, and merchant’s license fees.

For Further Information

Florida Department of Revenue – Emergency Rule 12AER13-03