# Florida Clothing Tax 2026: What Retailers Must Know Canonical: https://trykintsugi.com/blog/florida-sales-tax-on-clothing Published: 2025-01-10 Florida taxes most clothing at 6% plus county surtax. Learn the real year-round exemptions, the July 20 to August 20 holiday, and how to calculate tax. Clothing is taxable in Florida. Retailers collect the 6% state sales tax plus any county discretionary sales surtax on most apparel, footwear, and accessories. The year-round exemptions that reach clothing are narrow: baby and toddler clothing, and orthopedic shoes. School uniforms and safety or protective apparel are taxable like any other clothing. The main break for shoppers is the annual Back-to-School Sales Tax Holiday, which now runs from July 20 through August 20 each year. This guide covers the rate, the real exemptions, the holiday rules, and a worked example. It is educational information, not tax advice. ## Is clothing taxable in Florida? Yes. Under Chapter 212, Florida Statutes, each sale in Florida is taxable unless a specific exemption applies, and clothing sold at retail is tangible personal property. Florida has no general clothing exemption. ## What rate applies to clothing? The state rate is 6%. Most counties add a discretionary sales surtax, and rates in 2026 range from 0.5% to 2%. Two counties, Citrus and Collier, impose none. Two rules shape the surtax: - **Destination-based.** Surtax is collected at the rate of the county where the item is delivered, including on orders from out-of-state sellers. - **$5,000 cap.** Surtax applies only to the first $5,000 of the sales amount on any single item. | County (2026) | Surtax | Combined rate | | --- | --- | --- | | Collier | None | 6% | | Orange | 0.5% | 6.5% | | Palm Beach | 0.5% | 6.5% | | Miami-Dade | 1% | 7% | | Broward | 1% | 7% | | Hamilton | 2% | 8% | County rates change. Palm Beach, for example, went from 1% to 0.5% on January 1, 2026. Check the Department of Revenue's annual surtax table (Form DR-15DSS) or its address and jurisdiction lookup before each year. ## Year-round clothing exemptions ### Baby and toddler clothing Since July 1, 2023, Florida has permanently exempted baby and toddler clothing, apparel, and shoes that are primarily intended for and marketed to children age 5 or younger. Clothing in size 5T and smaller and shoes in size 13T and smaller are presumed to qualify. Children's diapers and other baby products are exempt under the same provision. ### Orthopedic shoes Florida's medical exemption statute lists orthopedic shoes alongside artificial limbs, crutches, and prosthetic and orthopedic appliances. Keep records showing the item is an orthopedic shoe and not ordinary footwear. ### What is not exempt - **Uniforms.** School, work, and athletic uniforms are taxable clothing. Outside the holiday, they get no special treatment. - **Safety and protective apparel.** Safety clothing, protective footwear, and protective equipment are taxable, even when an employer requires them. - **Alterations and rentals.** Clothing alterations and repairs are taxable services, and rented clothing is taxable. ## Florida's Back-to-School Sales Tax Holiday A 2025 law made the holiday annual. It ran for all of August in 2025, and a 2026 law moved it to **July 20 through August 20 each year**. Dealers can't opt out. During the holiday, no tax is due on: - Clothing, footwear, wallets, and bags (including handbags, backpacks, fanny packs, and diaper bags) priced at **$100 or less per item** - School supplies priced at **$50 or less per item** - Learning aids and jigsaw puzzles priced at **$30 or less** - Personal computers and certain accessories priced at **$1,500 or less**, bought for noncommercial home or personal use For the holiday, "clothing" excludes watches, watchbands, jewelry, umbrellas, and handkerchiefs. Footwear excludes skis, swim fins, roller blades, and skates, and bags exclude briefcases, suitcases, and garment bags. Uniforms, safety clothing, and safety shoes qualify if they're priced at $100 or less. Hard hats, safety glasses, goggles, and athletic pads stay taxable. The exemption doesn't apply to rentals, repairs, or sales inside a theme park, entertainment complex, public lodging establishment, or airport. Rules retailers get wrong: - **The price test is per item.** A $101 jacket is fully taxable, not just the dollar over the limit. - **Buy-one-get-one pricing can't be averaged** to get both items under the threshold. - **Store coupons reduce the sales price, but manufacturer coupons don't**, because the retailer is reimbursed. - **Remote orders qualify when accepted during the holiday** for immediate shipment, even if delivery happens afterward. - **Layaway qualifies** if the item goes on layaway, or the customer takes delivery, during the holiday. - Report qualifying sales as exempt sales on your return. ## Worked example: an order shipped to Miami-Dade County A customer in Miami-Dade County (6% state + 1% surtax = 7%) orders a $60 shirt, a $140 jacket, and a $25 toddler outfit in size 3T. **Outside the holiday (September 15):** - Shirt: $60 × 7% = $4.20 - Jacket: $140 × 7% = $9.80 - Toddler outfit: exempt year-round, $0.00 - **Total tax: $14.00** **Order accepted during the holiday (August 5):** - Shirt: $100 or less, $0.00 - Jacket: over $100, so fully taxable at $140 × 7% = $9.80 - Toddler outfit: $0.00 - **Total tax: $9.80** **The surtax cap:** a $6,000 leather coat delivered to Miami-Dade outside the holiday owes $360 in state tax (6% × $6,000) plus $50 in surtax (1% × the first $5,000). That's $410, not $420. ## Registering, collecting, and filing - **Nexus.** Out-of-state retailers without a physical presence must register and collect once taxable remote sales into Florida exceeded $100,000 in the previous calendar year. Marketplace providers must also register and collect. - **Returns.** Form DR-15 is due on the 1st and late after the 20th of the month following the reporting period. Filing frequency depends on annual collections: sellers collecting more than $1,000 a year file monthly. Late filing or payment carries a 10% penalty (minimum $50) plus interest. - **Collection allowance.** Dealers that file electronically and pay on time can keep 2.5% of the first $1,200 of tax due, up to $30 per return. - **Resale.** Registered dealers receive an Annual Resale Certificate to buy inventory tax-free. It expires December 31, and sellers should keep copies of accepted certificates for three years. More in our guide to [resale certificates](/blog/resale-certificates). ## How Kintsugi helps Florida clothing retailers Florida clothing tax isn't hard in theory, but it turns on product details and dates: a toddler size, a $100 price point, a delivery county, a holiday window. Kintsugi classifies your products, applies state and county rates based on each delivery address, and prepares and files your returns, so rate and exemption details are handled consistently instead of in spreadsheets. ## Frequently asked questions ### Are school uniforms exempt from Florida sales tax? No. School uniforms are taxable clothing. They qualify only during the Back-to-School Sales Tax Holiday, and only if priced at $100 or less per item. ### Is safety or protective clothing exempt in Florida? No. Safety apparel and protective footwear are taxable even when required for work. During the holiday, safety clothing and safety shoes priced at $100 or less qualify, but hard hats, safety glasses, and goggles stay taxable. ### When is Florida's back-to-school sales tax holiday? Starting in 2026, it runs from July 20 through August 20 every year. The 2025 holiday ran August 1 through August 31. ### Is children's clothing tax-free in Florida? Baby and toddler clothing and shoes for children age 5 or younger are exempt year-round, with sizes 5T and 13T and smaller presumed to qualify. Clothing for older children is taxable outside the holiday. ### What is the total sales tax on clothing in Florida? It's 6% plus the delivery county's surtax, which is 0.5% to 2% where a county imposes one, so combined rates run from 6% to 8%. Check the current rate for the delivery county. --- **Related resource:** For current rates, nexus thresholds, filing deadlines, and FAQs, see Kintsugi's [Florida Sales Tax Guide](/sales-tax-guides/usa/florida).