Under HB 7031, a tax may not be levied on qualifying:
- Admissions charges
- Events tickets
- Fees for admission to state parks, including annual entrance passes
The legislation, effective July 1, 2025, specifically exempts admissions to the NASCAR Cup Series Championship Race at the Homestead-Miami Speedway. See this tax information publication for additional information.
Florida first provided a “Freedom Week” sales tax holiday for admissions and recreation supplies in 2021, and Floridians have enjoyed this temporary freedom from sales tax once yearly ever since. The tax-free event has varied in length from one week to one month to more than three months. Now the sales tax exemption for certain admissions is permanent.
Some outdoor supplies (e.g., insect repellent, life jackets, and sunscreen) are also now permanently tax free. Other items, such as camping supplies, qualify for the sales tax holiday that will run September 8, 2025, through December 31, 2025.