Florida's back-to-school sales tax holiday applies to items ordered online during the holiday period, which qualify for the exemption even if delivered after Aug. 20. The tax exemption also covers exchanges, with no tax applied if a buyer exchanges an eligible item purchased during the holiday for the same item in a different size or color. Items purchased with rain checks issued during the holiday period remain tax-free, and using gift cards to buy eligible items during the holiday qualifies for the exemption regardless of when the gift card was purchased.
The tax exemption is not available at theme parks and entertainment complexes, hotels and public lodging establishments, or airports. Items placed on layaway qualify if buyers take delivery during the holiday period or put eligible items on layaway during the holiday, even if final payment comes later. Items normally sold together must be purchased as a set, and buyers cannot split up sets to meet price thresholds. Florida retailers have no option to opt out of the sales tax holiday, and dealers should report exempt sales appropriately on their sales tax returns and ensure point-of-sale systems are updated for the holiday period.