Florida provides guidance regarding the two 2023 back-to-school sales tax holidays, which will be held on:
July 24, 2023, through August 6, 2023; and
January 1, 2024, through January 14, 2024.
Application of Holidays
During those time periods, sales 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; and
personal computers and certain computer-related accessories with a sales price of $1,500 or less, when purchased for noncommercial home or personal use.
Tax Information Publication, No. 23A01-06, Florida Department of Revenue, June 15, 2023