Florida Tax Exemptions

Effective July 1, 2023, this broad-based bill creates a permanent sales tax exemption on Florida retail sales of baby and toddler diapers, wipes, baby and toddler clothing (sized for children age five or younger), shoes (sized 13T and smaller), strollers, cribs, and many other baby/toddler safety items.

Click here to view a full list of qualifying products and read FAQs.

Baby & Children's Permanent Sales Tax Exemptions - Section 212.08(7)(qqq), Chapter 2023-157, Laws of Florida; Florida Statutes

Click here for to view a full list of qualifying back-to-school supplies and read FAQs.

Back to School Sales Tax Holidays - Section 43, Chapter 2023-157, Laws of Florida; Emergency Rule 12AER23-2, Florida Administrative Code

Back to School Sales Tax Holiday

This is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance. For more information, visit floridarevenue.com or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays). For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.