Florida's 1-year sales tax exemption on diapers and baby and toddler clothing and shoes begins July 1st
https://floridarevenue.com/taxes/tips/Documents/TIP_22A01-06.pdf
Sales Tax Exemption Period of children's Diapers and Baby and Toddler Clothing, apparel, and Shoes - July 1, 2022 Through June 30, 2023
Florida’s first sales tax exemption period on children’s diapers and baby and toddler clothing, apparel, and shoes begins Friday, July 1, 2022, and ends Friday, June 30, 2023. During this sales tax exemption period, tax is not due on the retail sale of children’s diapers or on baby and toddler clothing, apparel, and shoes primarily intended for children age 5 or younger.
“Clothing” and “apparel” means any article of clothing or wearing apparel intended to be worn on or about the human body. “Children’s diapers” include single-use and reusable diapers, including those used for toilet training, and diaper inserts.
The sales tax exemption does not apply to:
• Alterations to any eligible items
• Clothing, apparel, or shoes primarily intended for children over the age of 5 years
• Rentals of any eligible items
• Watches, watchbands, jewelry, umbrellas, or handkerchiefs
EXAMPLES OF SALES TAX EXEMPT CLOTHING AND ACCESSORIES:
• Gloves (dress, garden and leather)
• Graduation caps and gowns
• Hats and caps
• Hosiery and pantyhose
• Hunting vests
• Jackets
• Jeans
• Leggings, tights, and leg warmers
• Leotards
• Martial arts attire
• Overshoes and rubber shoes
• Pants
• Raincoats, rain hats, and ponchos
• Receiving blankets
• Bibs
• Bicycle helmets for youth
• Blouses
• Boots (except ski or fishing boots)
• Bowling shoes (purchased)
• Braces and supports worn to correct or alleviate a physical incapacity or injury
• Choir and altar clothing
• Cleated and spiked shoes
• Coats
• Costumes
• Coveralls
• Diapers, diaper inserts, diapers for toilet training
• Dresses
• Fishing vests (nonflotation)
• Formal clothing (purchased)
• Religious clothing (robes)
• Safety clothing
• Safety shoes
• Scout uniforms
• Shawls and wraps
• Shirts
• Shoe inserts and insoles
• Shoes (including athletic)
• Shoulder pads (e.g., dresses or jackets)
• Shorts
• Ski boots (snow)
• Ski suits (snow)
• Skirts
• Sleepwear (nightgowns and pajamas)
• Slippers
• Slips
• Socks
• Suits, slacks, and jackets
• Suspenders
• Sweatbands
• Sweaters
• Swimsuits and trunks
• Ties (neckties and bow ties)
• Tuxedos
• Underclothes
• Uniforms (work, school, and athletic, excluding pads)
• Vests
EXAMPLES OF TAXABLE CLOTHING AND ACCESSORIES - ITEMS THAT ARE NOT SALES TAX EXEMPT
• Accessories (handbags, handkerchiefs, jewelry, key cases, wallets, watchbands and watches)
• Athletic gloves
• Athletic pads
• Backpacks and bookbags
• Chest protectors
• Cloth, lace, knitting yarns, and other fabrics
• Clothing repair items (such as thread, buttons, tapes, iron-on patches, or zippers)
• Coin purses
• Crib blankets
• Diaper bags
• Diving suits (wet and dry)
• Duffel bags
• Elbow pads
• Fanny packs
• Fins
• Fishing boots (waders)
• Football pads
• Garment bags
• Gloves (baseball, batting, bicycle, golf, hockey, rubber, surgical or tennis)
• Goggles (except prescription)
• Hard hats
• Helmets (bicycle, baseball, football, hockey, motorcycle, or sports)
• Ice skates
• In-line skates
• Key chains
• Knee pads
• Life jackets and vests
• Luggage
• Pads (football, hockey, soccer, elbow, knee, shoulder)
• Paint or dust masks
• Patterns
• Protective masks (athletic)
• Purses
• Repair of wearing apparel
• Roller blades
• Roller skates
• Safety glasses (except prescription)
• Shin guards and padding
• Shoulder pads (e.g., football, hockey)
• Ski vests (water)
• Skin diving suits
• Suitcases
• Sunglasses (except prescription)
• Swimming masks
• Umbrellas
• Wigs
For forms and other information, visit the Department’s website at FloridaRevenue.com or call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.