Florida DOR Issues Emergency Regulation Concerning Sales Tax Holiday for Clothing, School Supplies

The Florida Department of Revenue (DOR) June 21 issued an emergency regulation concerning a sales and use tax holiday on sales of clothing and school supplies from July 29, 2024, through Aug. 11, 2024. The emergency regulation includes measures: 1) defining terms applicable to the sales tax holiday; 2) clarifying that the tax exemption applies to each eligible item of clothing, bag, or wallet having a sales price of $100 or less per item; 3) clarifying that the exemption applies to each eligible item of school supplies with a sales price of $50 or less per item; 4) clarifying that ...