Florida DOR Renews Emergency Regulation on Sales Tax Exemption for Children’s Diapers, Clothing, Apparel, Shoes

The Florida Department of Revenue Nov. 8 issued a notice of renewal of an emergency regulation providing temporary sales and use tax exemptions for retail sales of children’s diapers and baby and toddler clothing, apparel, and shoes sold during the period of July 1, 2022, through June 30, 2023. The emergency regulation includes: 1) the sales price of a set or single unit is taxable when exempt items are sold together with taxable merchandise as a set or single unit; 2) eligible items purchased through marketplace providers or remote sellers are exempt when the order is accepted during the exemption ...