The Florida Department of Revenue has provided guidance regarding the 2013 sales tax holiday, which is in effect from 12:01 a.m. on Friday, August 2, 2013, through 11:59 p.m. on Sunday, August 4, 2013. State and local option tax (also known as "discretionary sales surtax") is inapplicable during the holiday on sales of clothing, footwear, and certain accessories selling for $75 or less, certain school supplies selling for $15 or less per item, and personal computers and certain related accessories selling for $750 or less per item, when purchased for noncommercial home or personal use. The exemption applies regardless of the number of items sold on the same invoice to a customer. The exemption is inapplicable to any item of clothing selling for more than $75, any school supply item selling for more than $15, or any personal computer or related accessory selling for more than $750. Moreover, the holiday is inapplicable to the purchase of books.