Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER23 - Emergency Rule for Year 2023 › Section 12AER23-16 - Sales of Clothing and School Supplies; Sales Tax Holiday During the Period January 1, 2024, through January 14, 2024

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For purposes of this rule,
				the following definitions apply:
(a)
				"Airport" means a facility as defined in s. 330.27(2), F.S.
(b)
1.
				"Clothing" means any article of wearing apparel intended to be worn on or about
				the human body, including all footwear, except skis, swim fins, roller blades,
				and skates.
2. "Clothing" does not
				include watches, watchbands, jewelry, umbrellas, and handkerchiefs.
(c) "Holiday period" means the
				period from January 1, 2024, through January 14, 2024.
(d) "Learning aids" means flashcards or other
				learning cards, matching or other memory games, puzzle books and
				search-and-find books, interactive or electronic books and toys intended to
				teach reading or math skills, and stacking or nesting blocks or sets.
(e)
1.
				"Personal computers" includes electronic book readers, laptops, desktops,
				handheld devices, tablets, or tower computers.
2. The term does not include cellular
				telephones, video game consoles, digital media receivers, or devices that are
				not primarily designed to process data.
(f) "Personal computer-related accessories."
1. The term includes keyboards, mice,
				personal digital assistants, monitors, other peripheral devices, modems,
				routers, and nonrecreational software, regardless of whether the accessories
				are used in association with a personal computer base unit.
2. The term does not include furniture, or
				systems, devices, software, or other peripherals that are designed or intended
				primarily for recreational use.
3.
				The term "monitor" does not include a device that includes a television
				tuner.
4. The term "nonrecreational
				software" includes software such as antivirus, word processing, financial,
				database, and educational software. It does not include gaming
				software.
(g) "Public
				lodging establishment" means a facility as defined in s.
				509.013(4),
				F.S.
(h) "Remote sale" means a
				retail sale of tangible personal property ordered by mail, telephone, the
				Internet, or other means of communication from a person who receives the order
				outside of this state and transports the property or causes the property to be
				transported from any jurisdiction, including this state, to a location in this
				state. For purposes of this emergency rule, tangible personal property
				delivered to a location within this state is presumed to be used, consumed,
				distributed, or stored to be used or consumed in this state.
(i) "School supplies" means 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 or paste, rulers, computer disks,
				staplers and staples used to secure paper products, protractors, compasses, and
				calculators.
(j) "Theme park or
				entertainment complex" means a facility as defined in s.
				509.013(9),
				F.S.