List of taxable and tax-exempt items

August 12 through August 14, 2011

The 2011 Florida Legislature passed and the Governor approved a tax-free period that states:

2011 Sales Tax Holiday

TIP #11A01-03 LIST 06/22/11

No sales tax shall be collected on the sale of clothing, wallets, or bags, including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags, having a sales price of $75 or less, or on sales of certain school supplies having a sales price of $15 or less for the period beginning 12:01 a.m. on August 12, 2011, and ending at 11:59 p.m. on August 14, 2011. Clothing means 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. However, clothing does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, or sporting equipment. School supplies means 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, paste, rulers, computer disks, protractors, compasses, and calculators. The following is a list of clothing and accessory items and their taxable (T) or exempt (E) status during the tax-free period if they are sold for $75 or less. (This list is not all inclusive.)

T/E

Item

T=Taxable E= Exempt

T/E E E T E T T E E E T T E E T T E E T E E T E T T E

Item

T=Taxable E= Exempt

T/E

Item

T=Taxable E= Exempt

A
T E E E E E T T T E E E E E T T E E T T E E E E E E E E T E E E E E T E Accessories (generally) Barrettes and bobby pins Belt buckles Bow ties Hair nets, bows, clips, and bands Handbags Handkerchiefs Jewelry Key cases Neckwear Ponytail holders Scarves Ties Wallets Watch bands Watches Aerobic/Fitness clothing Aprons/Clothing shields Athletic gloves Athletic pads Athletic supporters

Braces and supports worn to correct or alleviate a physical incapacity or injury* Bras Briefcases

F
E T T E T E T T E E E T T T E E T T E T T T E T E E E E T T E T E E Fanny packs Fins Fishing boots (waders) Fishing vests (non-flotation) Football pads Formal clothing (purchased) Formal clothing (rented)

C
Caps and hats Checkbook covers (separate from wallets) Chest protectors Choir and altar clothing* Cleated and spiked shoes Clerical vestments* Cloth and lace, knitting yarns, and other fabrics Clothing repair items such as thread, buttons, tapes, iron-on patches, zippers Coats and wraps Coin purses Corsages and boutonnieres Cosmetic bags Costumes Coveralls Crib blankets

G
Garment bags Garters and garter belts Girdles and bras Gloves (generally) Baseball Batting Bicycle Dress (purchased) Garden Golf Hockey Leather Rubber Surgical Tennis Work Goggles (except prescription*) Graduation caps and gowns Gym suits and uniforms

B
Baby clothes Backpacks Bandanas Baseball cleats Bathing suits, caps, and cover-ups Belt buckles Belts Belts for weightlifting Bibs Blouses Book bags Boots (except ski boots) Bowling shoes (purchased) Bowling shoes (rented) Bow ties

D
Diaper bags Diapers, diaper inserts (adult and baby, cloth or disposable) Diving suits (wet and dry) Dresses Duffel bags

E
Elbow pads Employee uniforms

H
Hair nets, bows, clips, and bands Handbags and purses Handkerchiefs Hard hats Hats Helmets (bike, baseball, football, hockey, motorcycle, sports) Hosiery, including support hosiery Hunting vests

* These items are always exempt as religious, prescription, prosthetic, or orthopedic items.

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TIP #11A01-03 LIST 06/22/11

The following is a list of clothing and accessory items and their taxable (T) or exempt (E) status during the tax-free period if they are sold for $75 or less. (This list is not all inclusive.) T/E Item
T=Taxable E= Exempt

School Supplies
T/E Item
T=Taxable E= Exempt

T/E E E E E T E T T T E T E E E E E T T E T E T E E E T E E E E T E E

Item

T=Taxable E= Exempt

I-J
T T E E E T T T E E E T E T T E E E T T E E T T E E E E T T E T T E T E E E T E T Ice skates In-line skates Insoles Jackets Jeans Jewelry

K
Key chains Knee pads

L
Lab coats Leg warmers Leotards and tights Life jackets and vests Lingerie Luggage

M-N
Makeup bags Martial arts attire Neckwear and ties

O-P
Overshoes and rubber shoes Pads (football, hockey, soccer, elbow, knee, shoulder) Paint or dust masks Pants Pantyhose Patterns Protective masks (athletic) Purses

Shirts Shoe inserts Shoes (including athletic) Shoulder pads (for dresses, jackets, etc.) Shoulder pads (football, hockey, sports) Shorts Skates (ice, in-line, roller) Ski boots (snow) Ski vests (water) Ski suits (snow) Skin diving suits Skirts Sleepwear, nightgowns, pajamas Slippers Slips Socks Sports helmets Sports pads (football, hockey, soccer, knee, elbow, shoulder) Sports uniforms (except pads, helmets) Suitcases Suits, slacks, and jackets Sunglasses (except prescription*) Suspenders Sweatbands Sweaters Swimming masks Swim suits and trunks

The following is a list of school supplies and their taxable status if they are sold for $15 or less during the tax-exemption period. E E E E E E E T E T E E E E E E E E T E E E E E E E T E E E T T Binders Calculators Cellophane (transparent) tape Colored pencils Compasses Composition books Computer disks (floppies and blank CDs) Computer paper Construction paper Correction tape, fluid, or pens Crayons Erasers Folders Glue (stick and liquid) Highlighters Legal pads Lunch boxes Markers Masking tape Notebook filler paper Notebooks Paste Pencils, including mechanical and refills Pens, including felt, ballpoint, fountain, highlighters, and refills Poster board Poster paper Printer paper Protractors Rulers Scissors Staplers Staples

T
Ties (neckties - all) Tights Tuxedos (excluding cufflinks and rentals)

U
Umbrellas Underclothes Uniforms (work, school, and athletic, excluding pads)

R
Raincoats, rain hats, and ponchos Receiving blankets Religious clothing* Rented clothing (including uniforms, formal wear, and costumes) Repair of wearing apparel Robes Roller blades Roller skates

V-W
E E E T T T T T E Vests Vintage clothing Wallets Watchbands Water ski vests Weight lifting belts Wet and dry diving suits Wigs, toupees, and chignons Work clothes and uniforms

Books
Books are NOT exempt from tax during the 2011 Sales Tax Holiday except those books that are always exempt, such as Bibles.

S
Safety clothing Safety glasses (except prescription*) Safety shoes Scarves Scout uniforms Shaving kits/bags Shawls and wraps Shin guards and padding

* These items are always exempt as religious, prescription, prosthetic, or orthopedic items.

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