Back-To-School Tax-Break Weekend: What's Exempt, What's Not

Heading out to the stores this weekend to purchase back-to-school clothing and school supplies? Good news, then, that the 2012 Sales Tax Holiday runs from 12:01 a.m. August 3 through 11:59 p.m. August 5.

From Friday to Sunday you'll get a tax break on clothing, accessories and school supplies. But before you fill your shopping carts, consider the fine print of what's taxable and what's tax-exempt.

Considering, for example, a purchase of accessories? Covered are hair nets, bows, clips and bands, but not handkerchiefs. Covered is aerobic and fitness clothing, but not athletic gloves and pads. Belts are tax-exempt, but not belts for weightlifting.

It pays, then, to do your homework in advance before you start your shopping.

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A detailed list of clothing and accessory items that are taxable and tax-exempt during the tax-free period, if they are sold for $75 or less, is posted online by the Florida Department of Revenue. It is noted that the list is not all-inclusive.

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Here's a backgrounder to review:

The Sales Tax Holiday law states that:

•  “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 per item, or on sales of certain school supplies having a sales price of $15 or less per item . . ."

Clothing exempt (and not exempt) from taxes:

• “. . . any article of wearing apparel, including all footwear (except skis, swim fins, roller blades and skates) . . . "

• “. . . does not include watches, watchbands, jewelry, umbrellas, handkerchiefs or sporting equipment.”

School supplies exempt from taxes:

• “. . .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.”