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Sales tax holiday starts Friday

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Florida’s 2015 back-to-school sales tax holiday begins Friday, Aug. 7 and lasts through Aug. 16.
During this holiday period, Florida law directs that no sales tax or local option tax (also known as discretionary sales surtax) will be collected on purchases of:
• Clothing, footwear, and certain accessories selling for $100 or less per item,
• Certain school supplies selling for $15 or less per item, and
• Personal computers and certain computer-related accessories on the first $750 of the sales price, when purchased for noncommercial home or personal use.
This holiday begins at 12:01 a.m. on Friday and ends at 11:59 p.m. on Sunday, Aug. 16.
This holiday does not apply to:
• Any item of clothing selling for more than $100;
• Any school supply item selling for more than $15;
• Books that are not otherwise exempt;
• Rentals or leases of any of these items;
• Repairs or alterations of any of these items; or
• Sales of clothing, school supplies, or computers and computer-related accessories in a theme park, entertainment complex, public lodging establishment, or airport.
Articles normally sold as a unit must continue to be sold in that manner; they cannot be separately priced and sold as individual items to get the sales tax exemption.
The sale of a gift card is not taxable. A gift card does not reduce the selling price of an item.
Eligible items purchased during the holiday period using a gift card will qualify for the exemption, regardless of when the gift card was purchased. Eligible items purchased with a gift card after the holiday period are taxable, even if the gift card was purchased during the holiday period.
The total price of items advertised as “buy one, get one free,” or “buy one, get one for a reduced price,” cannot be averaged for both items to qualify for the exemption.
When a customer purchases an eligible item during the holiday period, then later exchanges the item for the same item (e.g., different size or different color), no tax will be due even if the exchange is made after the holiday period.
When a customer purchases an eligible item during the holiday period, then later returns the item and receives credit on the purchase of a different item, the new item purchased is subject to sales tax.