Items That Qualify for 2020 Back-to-School Sales Tax Holiday

0Shares

Sales Tax Holiday

By Sharon Aron Baron

While parents may not need to buy back-to-school clothes now that Broward County Public Schools are online, children will still need supplies.

The 2020 Back-to-School Sales Tax Holiday begins Friday, August 7, 2020, and ends Sunday, August 9, 2020.

During this sales tax holiday period, qualifying items will be exempt from tax, including certain school supplies selling for $15 or less per item; clothing, footwear, and certain accessories selling for $60 or less per item; and the first $1,000 of the sales price of personal computers and certain computer-related accessories purchased for noncommercial home or personal use.

The following is a list of some of the clothing and accessory items and their taxable status during the back-to-school sales tax holiday period. No tax is due on the sale or purchase of any article of clothing, wallet, or bag, including handbags, backpacks, fanny packs, and diaper bags with a selling price of $60 or less per item.

Accessories
– Barrettes and bobby pins
– Belt buckles
– Bow ties
– Hairnets, bows, clips, and hairbands
– Handbags
– Neckwear
– Ponytail holders
– Scarves
– Ties
– Wallets
Aerobic and fitness clothing
Aprons and clothing shields
Athletic supporters
Baby clothes
Backpacks and book bags
Bandanas
Baseball cleats
Bathing suits, caps, and cover-ups
Belts
Bibs
Bicycle helmets (youth)**
Blouses
Boots (except ski or fishing boots)
Bowling shoes (purchased)
Braces and supports worn to correct or alleviate a physical incapacity or injury*
Bras
Choir and altar clothing*
Cleated and spiked shoes
Clerical vestments*
Coats
Coin purses
Costumes
Coveralls
Diaper bags
Diapers, diaper inserts (adult and baby, cloth or disposable)
Dresses
Fanny packs
Fishing vests (non-flotation)
Formal clothing (purchased)
Gloves
– Dress
– Garden
– Leather
– Work
Graduation caps and gowns
Gym suits and uniforms
Hats and caps
Hosiery and pantyhose (including support hosiery)
Hunting vests
Jackets
Jeans
Lab coats
Leggings, tights, and leg warmers
Leotards
Lingerie
Martial arts attire
Overshoes and rubber shoes
Pants
Purses
Raincoats, rain hats, and ponchos
Receiving blankets
Religious clothing*
Robes
Safety clothing
Safety shoes
Scout uniforms
Shawls and wraps
Shirts
Shoe inserts and insoles
Shoes (including athletic)
Shoulder pads (e.g., dresses or jackets)
Shorts
Ski suits (snow)
Skirts
Sleepwear (nightgowns and pajamas)
Slippers
Slips
Socks
Suits, slacks, and jackets
Suspenders
Sweatbands
Sweaters
Swimsuits and trunks
Ties (neckties and bow ties)
Tuxedos (purchased)
Underclothes
Uniforms (work, school, and athletic – excluding pads)
Vests

* These items are always exempt as religious, prescription, prosthetic, or orthopedic items. ** Bicycle helmets marketed for use by youth are exempt from sales tax.

Examples of Exempt School Supply Items:
Binders
Calculators
Cellophane (transparent) tape
Colored pencils
Compasses
Composition books
Computer disks (blank CDs only)
Construction paper
Crayons
Erasers
Folders
Glue (stick and liquid)
Highlighters
Legal pads
Lunchboxes
Markers
Notebook filler paper
Notebooks
Paste
Pencils, including mechanical and refills
Pens, including felt, ballpoint, fountain, highlighters, and refills
Posterboard
Poster paper
Protractors
Rulers
Scissors
Staplers and staples (used to secure paper products)

The following is a list of personal computers and computer-related accessories, and their taxable status during the back-to-school sales tax holiday period. The exemption applies to the first $1,000 of the sales price of an eligible item when purchased for noncommercial home or personal use.

Cables (for computers)
Car adaptors (for laptop computers)
Central processing units (CPU)
Compact disk drives
A computer for noncommercial home or personal use
– Desktop
– Laptop
– Tablet
Computer batteries
Computer towers consisting of a central processing unit, random access memory, and a storage drive
Data storage devices (excludes those devices designed for use in digital cameras or other taxable items)
– Blank CDs
– Diskettes
– Flash drives
– Jump drives
– Memory cards
– Portable hard drives
– Storage drives
– Thumb drives
– Zip drives
Docking stations (for computers)
Electronic book readers
Hard drives
Headphones (including “earbuds”)
Ink cartridges (for computer printers)
Keyboards (for computers)
Mice (mouse devices)
Microphones (for computers)
Modems
Monitors (except devices that include a television tuner)
Motherboards
Personal digital assistant devices (except cellular telephones)
Port replicators
Printer cartridges
Printers (including “all-in-one” models)
RAM – random access memory
Routers
Scanners
Software (nonrecreational)
– Antivirus
– Database
– Educational
– Financial
– Word processing
Speakers (for computers)
Storage drives (for computers)
Tablets
Web cameras