No sales tax will be collected on sales of clothing, footwear, and certain accessories selling for $75 or less per item, or on certain school supplies selling for $15 or less per item.
From the Florida Department of Revenue website:
The sales tax exemption applies to each eligible item of clothing selling for $75 or less and to each eligible school supply item selling for $15 or less. The exemption will apply no matter how many items are sold to a customer.
The exemption does not apply to any item of clothing selling for more than $75, or to any school supply item selling for more than $15.
Books are NOT exempt from tax during the 2012 Sales Tax Holiday
“Clothing” means any article of wearing apparel, including all footwear (except skis, swim fins, roller blades, and skates) intended to be worn on or about the human body. However, “clothing” does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, or sporting equipment.
“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, paste, rulers, computer disks, protractors, compasses, and calculators.