Rule: 12A-1.117 Prev   Up   Next

Rule Title: Annual Back-to-School Sales Tax Holiday
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 12/29/2025
History Notes: Rulemaking Authority 213.06(1) FS. Law Implemented 212.08(20) FS. History-New 12-29-25.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.117
Annual Back-to-School Sales Tax Holiday 30314457 Effective:
12/29/2025