Florida Disaster Prep Sales Tax Holiday

Florida disaster preparedness sales tax holiday starts today, June 2nd.

The 2017 Disaster Preparedness Sales Tax Holiday is an opportunity for Floridians to purchase supplies in preparation for a variety of storm-related activity,” said Leon Biegalski, executive director of the Florida Department of Revenue. “From powerful thunderstorms and tornadoes, to tropical storms and hurricanes, Florida experiences a range of potentially dangerous weather throughout summer and fall. We encourage Floridians to participate in this sales tax holiday as being proactive is in the best interest of their safety. “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.

Exempt items

A variety of items related to disaster preparedness will be exempt from Florida sales tax during that time. Qualifying items include:

  • Reusable ice (reusable ice packs) 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
  • Coolers and ice chests (food-storage; nonelectrical)

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
  • Tarps

First aid kits are always exempt, no matter the price.

Additional details

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.

Check out the Florida Department of Revenue’s tip sheet for more specifics about the items eligible for purchase. Also, visit the Florida Department of Revenue website or call Taxpayer Services at (800)-352-3671.