Florida disaster preparedness sales tax holiday starts June 2
- Sales Tax News
- May 29, 2017 | Gail Cole
Businesses that sell disaster preparedness supplies in Florida have very little time to prepare for the recently enacted Disaster Preparedness Sales Tax Holiday, which was signed into law by Gov. Rick Scott on May 25. The tax-free period runs from 12:01 a.m. on Friday, June 2, 2017 through 11:59 p.m. on Sunday, June 4, 2017.
A variety of items related to disaster preparedness will be exempt from Florida sales tax during that time. Qualifying items include:
- Reusable ice costing $10 or less
- Portable self-powered light sources selling for $20 or less
- Gas or diesel fuel containers costing $25 or less
- Batteries (AAA-cell, C-cell, D-cell, and 6- and 9-volt) selling for $30 or less
Portable generators with a sales price of $750 or less also qualify, as do the following items selling for $50 or less:
- Bungee cords
- Ground-anchor systems
- Ratchet straps
- Tie-down kits
- Two-way or weather band radios that don’t require electricity to operate
- Visqueen or other flexible waterproof sheeting
First aid kits are always exempt, no matter the price.
Special rules apply to numerous situations during a sales tax holiday. For example:
- Price reductions resulting from a retailer’s coupons may be used to determine whether an item qualifies for the exemption, but price reductions resulting from a manufacturer’s coupon or rebate do not.
- Tax-exempt items purchased during the holiday with a rain check qualify for the exemption, but a rain check issued during the tax-free period does not qualify an eligible item for the exemption after the sales tax holiday.
- Mail-order or internet sales are exempt when the order is accepted during the holiday period for immediate shipment, even if the delivery is made after the holiday period.
Additional information and sample situations are available from the Florida Department of Revenue.
Businesses that sell qualifying goods in Florida will be pressed to train staff and adjust point-of-sale systems before June 2. Tax automation software helps businesses to quickly adapt to the changes required by sales tax holidays, allowing them to stay in compliance. Learn more.