Is There a Sales Tax on Clothing in Florida?
Understand Florida's sales tax on clothing. While most apparel is taxed, an annual exemption period provides savings if you know the item and price rules.
In Florida, the purchase of clothing is subject to sales tax. The state considers clothing and related accessories to be tangible personal property, a category of goods that is taxable at the point of sale. This tax applies to a wide array of apparel for men, women, and children. The responsibility for collecting this tax falls upon the business selling the goods, which must register with the Florida Department of Revenue and remit the collected taxes.
General Sales Tax on Clothing
Florida imposes a statewide sales tax of 6% on the sale of tangible personal property, which includes most articles of clothing. This base rate is applied to the total sales price of the taxable items. Beyond the state-level tax, many Florida counties levy a local option discretionary sales surtax.
This additional tax can range from 0.5% to 1.5%, depending on the county where the purchase is made. The surtax is added to the 6% state rate, meaning the total sales tax you pay on a clothing item can be as high as 7.5%. It is the retailer’s obligation to collect the correct combined state and local county tax rate.
Florida’s Back-to-School Sales Tax Holiday
The primary exception to the taxation of clothing is the state’s annual Back-to-School Sales Tax Holiday. This event is scheduled for the entire month of August to coincide with preparations for the new school year. For 2025, the sales tax holiday is scheduled to run from August 1 through August 31.
During this period, the state mandates that sales tax cannot be collected on certain items that fall below specific price thresholds. The dates and specific rules for the holiday are established by the Florida Department of Revenue in a Tax Information Publication (TIP).
Qualifying Items and Price Limits
During the sales tax holiday, the exemption for clothing is tied directly to the price of each individual item. Articles of clothing, footwear, and certain accessories with a sales price of $100 or less per item are exempt from sales tax. An item’s eligibility is determined on its own, not on the total transaction amount. A shopper can purchase multiple qualifying items in a single transaction, and as long as each item is $100 or less, the exemption applies to all of them.
The definition of “clothing” is broad, encompassing most apparel such as shirts, pants, dresses, socks, and underwear, as well as footwear like shoes and boots. However, the rules explicitly exclude certain items from the exemption, regardless of their price. These non-qualifying items include:
- Jewelry
- Watches
- Athletic or protective equipment such as football pads
- Roller blades or swim fins
The distinction for accessories is also important. For instance, a simple wallet or handbag priced at $100 or less would be exempt. In contrast, items considered luggage, briefcases, or garment bags do not qualify for the tax exemption, even if their price is below the threshold.
Special Considerations for Shoppers
The sales tax exemption extends to purchases made online. For an online purchase to qualify, the order must be accepted by the company during the sales tax holiday for immediate shipment. The delivery of the item can occur after the holiday period ends.
Discounts and coupons can impact an item’s eligibility, but it depends on the type of discount. Store-provided discounts, such as a store coupon, reduce the sales price of an item, so if the discount brings the price to $100 or less, the item qualifies. However, manufacturer’s coupons do not reduce the sales price for tax purposes. An item priced over $100 will remain taxable, even if a manufacturer’s coupon brings the customer’s out-of-pocket cost below the threshold.
Layaway sales also have specific rules. An eligible item placed on layaway during the sales tax holiday is exempt from tax, even if the final payments are made after the holiday ends.
For returns, if a shopper buys an item tax-free during the holiday and later exchanges it for a different, taxable item (for instance, one that costs more than $100), the shopper will be required to pay the sales tax on the new item.