No Tax on School Supplies in Florida: Limits, Eligible Items, and Exceptions

Florida’s back-to-school sales tax holiday means no sales tax on school supplies and several related categories for a full month. Starting in 2026, the holiday runs from July 20 through August 20, and it waives both the state’s 6% sales tax and county discretionary surtaxes on qualifying items. Four price thresholds apply: school supplies at $50 or less per item, learning aids at $30 or less, clothing and accessories at $100 or less, and personal computers and related accessories at $1,500 or less.¹

The limits apply per item, not per transaction. You can fill a cart with qualifying supplies and pay no tax so long as each individual item stays at or below its threshold. If a single item goes over, the whole price of that item becomes taxable at the normal rate.

School Supplies at $50 or Less

Florida defines “school supplies” as a specific list rather than a catch-all. Items that qualify at the $50 threshold include:¹

Pens, pencils, crayons, and markers
Erasers, glue, paste, and cellophane tape
Notebooks, notebook filler paper, legal pads, and composition books
Folders, binders, and construction paper
Poster board and poster paper
Scissors, rulers, protractors, and compasses
Staplers and staples (when used to secure paper products)
Computer disks and lunch boxes

Items you might think of as school supplies but that aren’t on the list, like calculators or USB drives, don’t qualify under this category. Some of them, including calculators, fall under the computer category at the higher $1,500 threshold, so check there before assuming full tax applies.

Learning Aids and Puzzles at $30 or Less

Learning aids have a lower threshold of $30 per item. The category covers flashcards, matching and memory games, puzzle books, search-and-find books, interactive or electronic books and toys designed to teach reading or math, and stacking or nesting block sets. Jigsaw puzzles qualify at the same $30 limit.¹ Educational purpose is the dividing line. A toy that teaches reading skills qualifies; a purely recreational toy doesn’t.

Clothing, Shoes, and Accessories at $100 or Less

Clothing and related accessories are tax-free at $100 or less per item. The category is broad: shirts, pants, shoes, school uniforms, wallets, backpacks, fanny packs, handbags, and diaper bags all qualify.¹ A common misconception is that only backpacks are included, but handbags and bags of all types are covered.

Several items are carved out and stay taxable at any price:

Briefcases, suitcases, and garment bags
Watches, watchbands, and jewelry
Umbrellas and handkerchiefs

Repairs and alterations to otherwise qualifying clothing aren’t exempt either. Buy a $60 pair of pants tax-free, pay $20 for hemming, and the alteration charge is taxable.¹

Personal Computers and Accessories at $1,500 or Less

The biggest dollar savings come from the computer exemption. Personal computers and related accessories priced at $1,500 or less are tax-free when purchased for noncommercial home or personal use.¹ On a $1,400 laptop in a county with a 7.5% combined rate, that’s $105 saved.

“Personal computers” covers laptops, desktops, tablets, tower computers, handheld devices, electronic book readers, and calculators. Accessories that qualify at the same $1,500 threshold include keyboards, mice, monitors (without a built-in television tuner), printers, modems, routers, and nonrecreational software. An accessory doesn’t need to be bought with a computer. A keyboard purchased on its own qualifies if it’s $1,500 or less and intended for personal use.¹

If you’re buying a computer for a home business, it doesn’t qualify. The exemption is limited to noncommercial personal use. These items are excluded from the computer category regardless of use:

Cell phones and smartphones
Video game consoles and game systems
Digital media receivers and televisions
Monitors with a built-in television tuner
Peripherals designed primarily for recreational use

Online Orders, Layaway, and Gift Cards

You don’t have to shop in person. Items ordered online, by phone, or through a catalog qualify as long as the retailer accepts the order during the holiday period. Delivery can happen afterward without affecting the exemption. An order counts as accepted when the company assigns an order number, sends a confirmation email, or date-stamps a mailed order, even if the item is backordered or shipment is delayed for any reason other than a customer request.¹

Layaway gets favorable treatment too. An eligible item qualifies if you either take delivery during the holiday or put the item on layaway during the holiday, even if you don’t make the final payment until later.¹

Gift cards work based on when the card is redeemed, not when it’s bought. Use a gift card to buy qualifying items during the holiday and those items are tax-free regardless of when you bought the card. Buy a gift card during the holiday and redeem it afterward, and you pay tax on whatever you buy. The exemption attaches to the purchase of the goods, not the card.¹

Coupons, Returns, and Exchanges

Whether a coupon helps you stay under a price threshold depends on who issued it. Store coupons from the retailer reduce the sales price because they lower what the retailer actually receives. A $55 backpack with a $10 store coupon has a $45 sales price and qualifies under the $50 school supply threshold. Manufacturer coupons don’t reduce the sales price because the retailer gets reimbursed, so the full amount still counts.¹

Exchanges stay tax-free. If you buy a qualifying item during the holiday and later swap it for the same item in a different size or color, no tax is owed even if the exchange happens after the holiday ends. But if you return a qualifying item and put the credit toward something that doesn’t qualify, the new purchase is taxable.¹

If a Store Charges You Tax Anyway

Retailers sometimes charge tax on exempt items, especially on borderline products or in the first few days of the holiday before registers are updated. Go back with your receipt and ask the store to refund the tax collected. Most will correct the error on the spot. If the retailer won’t cooperate, you can request a refund directly from the Florida Department of Revenue. Keep your receipt. It’s your only proof that the purchase fell within the holiday window and met the price threshold.

Teachers Can Stack a Federal Deduction

Teachers who buy classroom supplies out of pocket get a second savings on top of the sales tax holiday. The federal educator expense deduction lets eligible K–12 teachers, instructors, counselors, principals, and aides who work at least 900 hours during the school year deduct up to $300 per person in unreimbursed classroom expenses. Married couples who both qualify can deduct up to $600 on a joint return.²

Qualifying expenses include books, supplies, computer equipment and software, and supplementary classroom materials. It’s an above-the-line deduction under 26 U.S.C. § 62, so you can claim it whether or not you itemize.³ The $300 cap is adjusted for inflation in $50 increments, so check the current year’s figure at filing time. Buy during the Florida holiday, claim the same expenses on your federal return, and you save at the register and again at tax time.

1
Florida Department of Revenue. Tax Information Publication – Annual Back-to-School Sales Tax Holiday
2
Internal Revenue Service. Educator Expense Deduction
3
Office of the Law Revision Counsel. 26 USC 62 – Adjusted Gross Income Defined