Florida’s current tax-free weeks, weekends, and holidays

On May 6, 2022, Florida Governor Ron DeSantis signed a bill establishing 10 — yes, 10 — sales tax holidays. (Well, really nine, but one of the tax-free periods is a two-in-one.) The first starts May 14, 2022.

There’s a lot to digest. Some of the sales holidays last less than a week, some a few months, some two years. Some exempt all qualifying products, some set price or age restrictions. For consumers, discovering the host of temporarily exempt transactions could be a romp. For retailers, it’s likely to be considerably less entertaining.

Here we go.

Lauded as Florida’s “first sales tax exemption period on children’s books,” this new sales tax holiday establishes a temporary exemption for any fiction or nonfiction book “primarily intended for children ages 12 or younger” (sorry teens).

Per the Florida Department of Revenue: “If a book is labeled with an age range that includes 12 years old and younger, then the book qualifies for the exemption.” Eligible audiobooks on CD or tape also qualify. Bibles, prayer books, and school books are always exempt from Florida sales tax.

The exemption doesn’t apply to books “intended for or marketed to adults,” even if purchased for a child 12 years old or younger (sorry parents of precocious readers).

There are no price restrictions, but if an eligible book is sold with a noneligible book, sales tax applies to the full sales price of the set. See this tax information publication for more details.

This isn’t the first time Florida has provided a sales tax holiday for items that can help residents weather a storm, but some eligible items are new this year. Sales tax does not apply to the following items during the tax-free period:

• Priced $20 or less: reusable ice packs
• Priced $40 or less: portable, self-powered lights (candles, flashlights, lanterns)
• Priced $50 or less: batteries; gas or diesel fuel containers; portable radios
• Priced $60 or less: coolers and ice chests; portable power banks
• Priced $70 or less: carbon monoxide detectors; smoke detectors and alarms; fire extinguishers
• Priced $100 or less: bungee cords; ground anchor systems; ratchet straps; tarpaulins (tarps); tie-down kits; visqueen, plastic sheeting, and other flexible waterproof sheeting
• Priced $1,000 or less: portable generators used to provide light or communications or to preserve food in the event of a power outage

New this year: Pet owners can purchase the following pet evacuation supplies tax free:

• Priced $2 or less per can or pouch: wet pet food
• Priced $15 or less per item or package: cat litter pans; collapsible or travel-sized food or water bowls; hamster or rabbit substrate; manual can openers; pet waste disposable bags
• Priced $20 or less per item: collars, leashes; muzzles
• Priced $20 or less per box or package: pet pads
• Priced $25 or less per item: cat litter weighing 25 lbs or less
• Priced $30 or less per item: bags of dry pet food weighing 15 lbs or less
• Priced $40 or less per item: pet beds
• Priced $100 or less per item: pet carriers; portable kennels

For additional details, see TIP #22A01-03.

Like last year, Florida is providing a temporary exemption for a variety of items that encourage outdoor activity and amusement. And like last year, the exemption often applies to a portion of a sales price only.

Retailers, hang on to your hats.

Boating and water activity supplies:

• The first $25 of the sales price: goggles; snorkels; swimming masks
• The first $35 of the sales price: inflatable chairs; pool floats; pool toys; recreational pool tubes
• The first $50 of the sales price: safety flares
• The first $75 of the sales price: coolers; life jackets; oars; paddles
• The first $150 of the sales price: inflatable recreational water tubes and floats capable of being towed; kneeboards; wakeboards; water skis
• The first $300 of the sales price: paddleboards; surfboards
• The first $500 of the sales price: canoes; kayaks

Camping supplies:

• The first $30 of the sales price: camping lanterns; flashlights
• The first $50 of the sales price: camping stoves; collapsible camping chairs; portable hammocks; sleeping bags
• The first $200 of the sales price: tents

Fishing supplies:

• The first $5 of the sales price if sold individually or the first $10 of the sales price if multiple items are sold together: bait; fishing tackle
• The first $30 of the sales price: tackle bags; tackle boxes
• The first $75 of the sales price if sold individually or the first $150 of the sales price if sold as a set: reels; rods

General outdoor supplies:

• The first $15 of the sales price: insect repellant; sunscreen
• The first $30 of the sales price: water bottles
• The first $50 of the sales price: Bicycle helmets (bicycle helmets marketed for use by youth are always exempt); hydration packs 
• The first $100 of the sales price: sunglasses (prescription eyeglasses are always exempt).
• The first $200 of the sales price: binoculars
• The first $250 of the sales price: bicycles; outdoor gas or charcoal grills

Residential pool supplies

• The first $100 of the sales price: covers; filters; lights, nets; residential pool and spa replacement parts
• The first $150 of the sales price: residential pool and spa chemicals when purchased by an individual

Sports equipment:

Priced $40 or less: any item used in individual or team sports, not including clothing or footwear

This is the two-in-one holiday. Admissions to certain events and performances scheduled to be held July 1–December 31, 2022, are also exempt from Florida sales tax, as long as tickets are purchased July 1–7, 2022.

Admissions to museums and state parks as well as season tickets for ballets, plays, and musical performances are also exempt if purchased during the sales tax holiday.

See TIP #22A01-04 for more information.

This tax-free period lasts a whole year.

There are no price restrictions for this sales tax holiday, but as with the tax-free period for children’s books, there is an age limit.

As explained by the Florida Department of Revenue, “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.” Too bad, parents of children aged six and up.

TIP #22A01-06 provides examples of qualifying clothing and accessories.

Retail sales of the following Energy Star products will also be exempt from Florida sales tax for one year:

• Clothes dryers priced $1,500 or less 
• Refrigerators or combination refrigerator/freezers priced $3,000 or less 
• Washing machines priced $1,500 or less 
• Water heaters priced $1,500 or less

Eligible items must be purchased for noncommercial use. Additional details are available in TIP #22A01-05.

This tax-free period lasts two years!

Again, there are no price restrictions for this sales tax holiday. The sales tax exemption applies to retail sales of doors, garage doors, and windows that are labeled as impact-resistant or that have an impact-resistant rating. Eligible items purchased for both commercial and noncommercial use qualify for the extended tax-free period.

See TIP #22A01-07 for more information.

Price restrictions are in effect during the 2022 back-to-school sales tax holiday. The exemption applies to retail sales of the following:

• Clothing, footwear, and certain accessories priced $100 or less per item
• Certain school supplies priced $50 or less per item
• Learning aids and jigsaw puzzles priced $30 or less
• Personal computers and certain computer-related accessories priced $1,500 or less (when purchased for noncommercial home or personal use)

Because Florida is offering multiple, overlapping sales tax holidays this year, some items that won’t qualify for an exemption under the back-to-school sales tax holiday are exempt under the sales tax holiday for children’s books or the sales tax holiday for children’s diapers and baby and toddler clothing, apparel, and footwear. See TIP #22A01-08 for specifics, including examples of eligible products.

For retailers, this is the stuff of sales tax compliance nightmares.

A new “Tool Time” sales tax holiday is surely a dream come true for any tool aficionado. You don’t have to be a skilled trade worker to benefit from the temporary exemption.

Eligible items:

• Priced $25 or less per pair: work gloves
• Priced $50 or less per item: duffel and tote bags; hand tools; LED flashlights; protective coveralls
• Priced $50 or less per pair (or the equivalent if sold in sets of more than one pair): safety glasses
• Priced $75 or less per item: toolboxes
• Priced $100 or less per item: electrical voltage and testing equipment; shop lights; tool belts
• Priced $125 or less per item: industry code books; industry textbooks
• Priced $150 or less per item: drain opening tools, handheld pipe cutters; plumbing inspection equipment; power tool batteries
• Priced $175 or less per pair: work boots
• Priced $300 or less per item: power tools; toolboxes for vehicles

More information is in TIP #22A01-09.

Florida is also providing a temporary motor fuel tax exemption in 2022, like New York, Maryland, and several other states.

Details will be forthcoming at the Department of Revenue website.

Any registered retailer of qualifying items, whether located in Florida or elsewhere, cannot collect sales tax on qualifying transactions during a sales tax holiday.

Sales tax holidays are always hard on retailers, who must reprogram point-of-sale (POS) systems to exempt qualifying sales during a tax-free period. Some of Florida’s sales tax holidays are particularly challenging because there are so many different price restrictions. And because they can overlap.

Automating sales tax collection can help ease the pain of sales tax holidays. Learn more about sales tax automation.