Christian Peterson ECB Publishing, Inc.

The Florida Legislature of 2022 passed nine sales tax holidays or temporary exemptions, which were quickly signed into law by Gov. Ron DeSantis. The nine tax holidays and exemptions include children’s books, disaster preparedness, Freedom Week, diapers and clothing, Energy Star appliances, home gardening, back-to-school, tools and motor fuel. Children’s books will be exempt from Saturday, May 14, until Sunday, Aug. 14. This will allow consumers to purchase qualified children’s books exempt from tax. The qualified books are fiction or non-fiction books intended for children ages 12 and younger. This includes board books, picture books, beginning reader books, juvenile chapter books and middle grade books. Disaster preparedness items will be exempt from Saturday, May 28, until Friday, June 10. This will allow consumers to purchase qualified disaster preparedness supplies exempt from tax. The qualified items for $2 or less are cans or pouches of wet pet food; for $15 or less are manual can openers, collapsible or travel-sized food or water bowls for pets, cat litter pans, pet waste disposal bags and hamster or rabbit substrate; for $20 or less are reusable ice, leashes collars and muzzles for pets and pet pads; for $30 or less are: bags of dry pet food weighing 15 or fewer pounds; for $40 or less are portable self-powered light sources and pet beds; for $50 or less are portable self-powered radios, two way radios or weather-band radios, gas or diesel fuel tanks and batteries including rechargeable batteries including AA-cell, AAA-cell, C-cell,D-cell, 6-volt and 9-volt; for $60 or less are nonelectric food storage coolers and portable power banks; for $70 or less are smoke detectors or smoke alarms, fire extinguishers and carbon monoxide detectors; for $100 or less are tarpaulins or other flexible waterproof sheeting, ground anchor systems and portable pet kennels; and for $1,000 or less are portable generators used to provide light or communications or to preserve food in a power outage. The tax holidays do not apply to the rental or repair of any qualified items. On top of this, the holidays do not apply to sales in theme parks, entertainment complexes, public lodging or airports. Freedom Week items will be exempt from Friday, July 1, until Thursday, July 7. This will allow consumers to purchase qualified recreational and outdoor items, as well as admissions to entertainment and cultural events exempt from tax. These exemptions will be on event admissions, boat and water activity supplies, camping, fishing, general outdoor supplies, residential pool supplies and sports equipment. If made during Freedom Week, these purchases are exempt from state sales tax and county discretionary sales surtaxes. Diapers and clothing will be exempt from Friday, July 1, until Friday, June 30, 2023. This will allow consumers to purchase necessary items for children under five, while being exempt from sales tax. This year-long state sales tax exemption applies to the retail sale of children’s diapers, as well as baby and toddler clothing and shoes. This does not include watches, watchbands, jewelry, umbrellas or handkerchiefs. Energy Star appliances will be exempt from Friday, July 1, until Friday, June 30, 2023. This will allow consumers to purchase necessary new Energy Star products. The eligible items are clothes dryers selling for $1,500 or less; refrigerators or combination refrigerator/freezers selling for $3,000 or less; washing machines selling for $1,500 or less and water heaters selling for $1,500 or less. Home Hardening products will be exempt from Friday, July 1, until Sunday, June 30, 2024. This two-year sales tax exemption applies to retail sales on impact-resistant windows, doors and garage doors. Back-to-school items will be exempt from Monday, July 25, until Sunday, Aug. 7. During this period, tax is not due on the retail sale of clothing, footwear and certain accessories with a sales price of $100 or less per item; certain school supplies with a sales price of $50 or less per item; learning aids and jigsaw puzzles with a sales price of $30 or less; personal computers and certain computer-related accessories with a sales price of $1,500 or less when purchased for a noncommercial home or personal use. Tools will be exempt from Saturday, Sept. 3, until Friday, Sept. 9. This will allow the following items to be exempt from state sales tax and county discretionary sales surtaxes: hand tools $50 or less; power tools $300 or less; power tool batteries $150 or less; work gloves $25 or less; safety glasses $50 or less; protective coveralls $50 or less; work boots $175 or less; tool belts $100 or less; duffle/tote bags $50 or less; tool boxes $75 or less; tool boxes for vehicles $300 or less; industry text books and code books $125 or less; electrical voltage and testing equipment $100 or less; LED flashlights $50 or less and shop lights for $100 or less. Motor fuel will be tax exempt from Saturday, Oct. 1, until Monday, Oct. 31.

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