Florida’s 2026 Back to School Sales Tax Holiday
FAQs
Florida’s 2026 Back to School Sales Tax Holiday:
Frequently Asked Questions for Consumers
1. What items will be exempt from sales tax during the 2026 Back to School Sales Tax Holiday?
During the 2026 Back to School Sales Tax Holiday, which begins Monday, July 20, 2026, and ends
Thursday, August 20, 2026, the following items are exempt from Florida sales tax if they meet the
specified price limits and other conditions:
• Personal computers or personal computer-related accessories purchased for noncommercial
home or personal use having a sales price of $1,500 or less
o Personal computers* include:
Calculators
Desktops
Electronic book readers
Handhelds
Laptops
Tablets
Tower computers
* The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are
not primarily designed to process data.
o Personal computer-related accessories*+ include:
Keyboards
Mice
Modems
Monitors
Nonrecreational software
Other peripheral devices
Personal digital assistants
Routers
* The listed accessories are tax-exempt regardless of whether they are used in association with a personal
computer base unit.
+ The term does not include furniture or systems, devices, software, monitors with a television tuner, or
peripherals that are designed or intended primarily for recreational use.
• Wallets and bags* having a sales price of $100 or less per item, including:
o Backpacks
o Diaper bags
o Fanny packs
o Handbags
* Briefcases, suitcases, and other garment bags are excluded.
• School supplies having a sales price of $50 or less per item, including:
o Binders
o Cellophane tape
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 2
o Compasses
o Composition books
o Computer disks
o Construction paper
o Crayons
o Erasers
o Folders
o Glue or paste
o Legal pads
o Lunch boxes
o Markers
o Notebooks
o Notebook filler paper
o Pencils
o Pens
o Poster board
o Poster paper
o Protractors
o Rulers
o Scissors
o Staplers and staples used to secure paper products
• Learning aids and jigsaw puzzles having a sales price of $30 or less, including:
o Flashcards or other learning cards
o Interactive or electronic books and toys intended to teach reading or math skills
o Matching or other memory games
o Puzzle books and search-and-find books
o Stacking or nesting blocks or sets
• Clothing, footwear, and accessories having a sales price of $100 or less per item, including:
o Shirts, pants, dresses, skirts, shorts, and other apparel
o Shoes, boots, sandals, and other footwear
o Accessories such as belts, hats, gloves, and scarves
A list of items that are exempt from tax during the Back to School Sales Tax Holiday is provided in
Tax Information Publication (TIP) No. 26A01-11. For more information, please visit the Back to
School Sales Tax Holiday webpage.
2. If I purchase an item that costs more than the limits stated above, do I owe sales tax only on the
portion of the price that exceeds the limit for that item?
No. If you purchase an item that would otherwise qualify for the sales tax exemption but costs
more than the price limit, the item is not exempt, and sales tax is due on the entire price.
3. Is there a limit on the number of items that can be purchased exempt during the sales tax
holiday?
No. The exemption is based on the sales price of each item, not the number of items purchased.
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 3
4. What types of items are not exempt?
The Back to School Sales Tax Holiday does not apply to:
• Any school supply item with a sales price of more than $50
• Clothing with a sales price of more than $100
• Learning aids and jigsaw puzzles with a sales price of more than $30
• Books that are not otherwise exempt
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• 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
5. If I buy a package or set of items that contains both taxable and tax-exempt items, how is sales
tax calculated?
If a tax-exempt item is sold in a package with a taxable item, sales tax is due on the sales price of
the entire package.
6. If a store offers a “buy one, get one free” or “buy one, get one for a reduced price” special on
backpacks and I purchase one for $200 and get another for free, will the transaction be tax-free
because I am effectively paying $100 for each backpack?
No. 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. In this case, the
purchase of the backpacks is taxable.
7. If I purchase a gift card during the sales tax holiday, can I use it to buy qualifying items tax-
exempt after the tax holiday ends?
No. The qualifying item must be purchased during the sales tax holiday. However, qualifying items
purchased during the tax holiday with a gift card are tax-exempt regardless of when the card was
purchased.
8. If I receive a rain check during the sales tax holiday, can I use it after the sales tax holiday to
purchase the item tax-exempt?
No. The sale must occur during the sales tax holiday. A rain check only allows you to purchase
later, so the exemption would not apply.
9. If I place an item on layaway, is it eligible for the tax exemption during the sales tax holiday?
Yes. Qualifying items placed on layaway during the sales tax holiday are exempt even if final
payment is made later. Items paid in full and picked up during the holiday are also exempt.
10. Does the sales tax holiday apply to online purchases?
Yes. Items purchased online are exempt when the order is accepted by the company during the
sales tax holiday for immediate shipment, even if delivery is made after the holiday. The
exemption also applies regardless of whether payment is made at the time of the order or later,
as long as the order is accepted during the holiday period.
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 4
11. What if I was charged tax on an exempt item during the sales tax holiday?
Take your receipt to the business and request a refund. You may provide a copy of TIP No. 26A01-
11 or direct the seller to floridarevenue.com.
12. Who determines which items are exempt?
Sales tax holidays and eligible items are established by the Florida Legislature.
13. How can I request that a certain type of product be added to the list?
You may contact your local legislators to share suggestions.
14. Where can I find more information?
If you have a question about a specific item that is not listed in TIP No. 26A01-11, contact the
Florida Department of Revenue at (850) 488-6800.
15. I heard there is another sales tax holiday this year. Where can I find more information about it?
House Bill 7031E (2026) also provides for a Hunting, Fishing, and Camping Sales Tax Holiday, to
take place from Tuesday, September 1, 2026, through Thursday, December 31, 2026.
FAQs
Florida’s 2026 Back to School Sales Tax Holiday:
Frequently Asked Questions for Consumers
1. What items will be exempt from sales tax during the 2026 Back to School Sales Tax Holiday?
During the 2026 Back to School Sales Tax Holiday, which begins Monday, July 20, 2026, and ends
Thursday, August 20, 2026, the following items are exempt from Florida sales tax if they meet the
specified price limits and other conditions:
• Personal computers or personal computer-related accessories purchased for noncommercial
home or personal use having a sales price of $1,500 or less
o Personal computers* include:
Calculators
Desktops
Electronic book readers
Handhelds
Laptops
Tablets
Tower computers
* The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are
not primarily designed to process data.
o Personal computer-related accessories*+ include:
Keyboards
Mice
Modems
Monitors
Nonrecreational software
Other peripheral devices
Personal digital assistants
Routers
* The listed accessories are tax-exempt regardless of whether they are used in association with a personal
computer base unit.
+ The term does not include furniture or systems, devices, software, monitors with a television tuner, or
peripherals that are designed or intended primarily for recreational use.
• Wallets and bags* having a sales price of $100 or less per item, including:
o Backpacks
o Diaper bags
o Fanny packs
o Handbags
* Briefcases, suitcases, and other garment bags are excluded.
• School supplies having a sales price of $50 or less per item, including:
o Binders
o Cellophane tape
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 2
o Compasses
o Composition books
o Computer disks
o Construction paper
o Crayons
o Erasers
o Folders
o Glue or paste
o Legal pads
o Lunch boxes
o Markers
o Notebooks
o Notebook filler paper
o Pencils
o Pens
o Poster board
o Poster paper
o Protractors
o Rulers
o Scissors
o Staplers and staples used to secure paper products
• Learning aids and jigsaw puzzles having a sales price of $30 or less, including:
o Flashcards or other learning cards
o Interactive or electronic books and toys intended to teach reading or math skills
o Matching or other memory games
o Puzzle books and search-and-find books
o Stacking or nesting blocks or sets
• Clothing, footwear, and accessories having a sales price of $100 or less per item, including:
o Shirts, pants, dresses, skirts, shorts, and other apparel
o Shoes, boots, sandals, and other footwear
o Accessories such as belts, hats, gloves, and scarves
A list of items that are exempt from tax during the Back to School Sales Tax Holiday is provided in
Tax Information Publication (TIP) No. 26A01-11. For more information, please visit the Back to
School Sales Tax Holiday webpage.
2. If I purchase an item that costs more than the limits stated above, do I owe sales tax only on the
portion of the price that exceeds the limit for that item?
No. If you purchase an item that would otherwise qualify for the sales tax exemption but costs
more than the price limit, the item is not exempt, and sales tax is due on the entire price.
3. Is there a limit on the number of items that can be purchased exempt during the sales tax
holiday?
No. The exemption is based on the sales price of each item, not the number of items purchased.
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 3
4. What types of items are not exempt?
The Back to School Sales Tax Holiday does not apply to:
• Any school supply item with a sales price of more than $50
• Clothing with a sales price of more than $100
• Learning aids and jigsaw puzzles with a sales price of more than $30
• Books that are not otherwise exempt
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• 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
5. If I buy a package or set of items that contains both taxable and tax-exempt items, how is sales
tax calculated?
If a tax-exempt item is sold in a package with a taxable item, sales tax is due on the sales price of
the entire package.
6. If a store offers a “buy one, get one free” or “buy one, get one for a reduced price” special on
backpacks and I purchase one for $200 and get another for free, will the transaction be tax-free
because I am effectively paying $100 for each backpack?
No. 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. In this case, the
purchase of the backpacks is taxable.
7. If I purchase a gift card during the sales tax holiday, can I use it to buy qualifying items tax-
exempt after the tax holiday ends?
No. The qualifying item must be purchased during the sales tax holiday. However, qualifying items
purchased during the tax holiday with a gift card are tax-exempt regardless of when the card was
purchased.
8. If I receive a rain check during the sales tax holiday, can I use it after the sales tax holiday to
purchase the item tax-exempt?
No. The sale must occur during the sales tax holiday. A rain check only allows you to purchase
later, so the exemption would not apply.
9. If I place an item on layaway, is it eligible for the tax exemption during the sales tax holiday?
Yes. Qualifying items placed on layaway during the sales tax holiday are exempt even if final
payment is made later. Items paid in full and picked up during the holiday are also exempt.
10. Does the sales tax holiday apply to online purchases?
Yes. Items purchased online are exempt when the order is accepted by the company during the
sales tax holiday for immediate shipment, even if delivery is made after the holiday. The
exemption also applies regardless of whether payment is made at the time of the order or later,
as long as the order is accepted during the holiday period.
Florida’s 2026 Back to School Sales Tax Holiday FAQs Page 4
11. What if I was charged tax on an exempt item during the sales tax holiday?
Take your receipt to the business and request a refund. You may provide a copy of TIP No. 26A01-
11 or direct the seller to floridarevenue.com.
12. Who determines which items are exempt?
Sales tax holidays and eligible items are established by the Florida Legislature.
13. How can I request that a certain type of product be added to the list?
You may contact your local legislators to share suggestions.
14. Where can I find more information?
If you have a question about a specific item that is not listed in TIP No. 26A01-11, contact the
Florida Department of Revenue at (850) 488-6800.
15. I heard there is another sales tax holiday this year. Where can I find more information about it?
House Bill 7031E (2026) also provides for a Hunting, Fishing, and Camping Sales Tax Holiday, to
take place from Tuesday, September 1, 2026, through Thursday, December 31, 2026.