Sales, Use and International Tax Articles

Sales, Use and International Tax Activity Update - July 2010

U.S. Swept by Torrential Tax Holidays for Back to School - Florida

Florida sales and use tax is inapplicable to certain books, clothing, and school supplies purchased from 12:01 a.m., August 13, 2010, through midnight, August 15, 2010. The holiday applies to books, clothing, wallets, or bags (including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags) with a sales price of $50 or less per item, and school supplies with a sales price of $10 or less per item.

Clothing is defined, for purposes of the holiday, 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. The term does not include watches, watchbands, jewelry, umbrellas, or handkerchiefs. School supplies are defined as 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 or paste, rulers, computer disks, protractors, compasses, and calculators.

The holiday provisions are inapplicable to sales made within a theme park, entertainment complex, public lodging establishment, or airport.

The Tax Amnesty and Tax Holiday Programs can be viewed on the Florida Department of Revenue Web site.

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