Released By Florida Department of Revenue
June marks the start of hurricane season and a time for Floridians to stock up on qualifying disaster preparedness supplies exempt from sales tax. Passed by the Florida Legislature and signed into law by Florida Governor Ron DeSantis, the 2019 Disaster Preparedness Sales Tax Holiday begins at 12:01 a.m. Friday, May 31, 2019 and ends at 11:59 p.m. Thursday, June 6, 2019. “The 2019 Disaster Preparedness Sales Tax Holiday provides Floridians with a great opportunity to get prepared for the upcoming hurricane season,” said Jim Zingale, executive director of the Florida Department of Revenue.
“While living in and visiting Florida offers many benefits and advantages, it is important to keep the potential for severe weather hazards and threats in mind. We encourage all Floridians to participate in this sales tax holiday to be proactive and prepare early.”
The sales tax holiday does not apply to: the rental or repair of any of the qualifying items, sales in a theme park, entertainment complex, public lodging establishment, or airport.
Qualifying Items Include:
· Selling for $10 or less: Reusable ice (reusable ice packs)
· Selling for $20 or less: Any portable self-powered light source (powered by battery, solar, hand-crank, or gas): Candles, Flashlights, Lanterns
· Selling for $25 or less: Any gas or diesel fuel container, including LP gas and kerosene containers
· Selling for $30 or less: Batteries, including rechargeable batteries, listed sizes only (excluding automobile and boat batteries): AAA-cell, AA-cell, C-cell, D-cell, 6-volt, 9-volt, Coolers and ice chests (food-storage; nonelectrical)
· Selling for $50 or less: Bungee cords, Ground anchor systems, Radios (powered by battery, solar, or handcrank) Two-way, Weather band, Ratchet straps, Tarpaulins (tarps), Tie-down kits, Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
· Selling for $750 or less: Portable generators used to provide light or communications, or to preserve food in the event of a power outage
Eligible light sources and radios qualify for the exemption even if electrical cords are also included.
Items normally sold as a unit must continue to be sold in that manner; these items cannot be separately priced and sold individually to get the sales tax exemption.
The total price of items advertised as “buy one, get one free” or “buy one, get one for a reduced price” cannot be averaged for both items to qualify for the exemption.
For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).