Florida’s Summer Sales Tax Holiday Returns in 2023 by Karen A. Lake, CPA, CFST
Posted on June 26, 2023
by
Karen Lake
For the third consecutive year, Florida offers its residents a summer-long sales-tax holiday when they purchase qualifying recreation equipment, outdoor items and admissions to entertainment and cultural events. The following purchases made in the state between Monday, May 29, through Monday, September 4, 2023, are tax-free:
Boating and Water Activities Supplies
- Swimming masks, goggles and snorkels selling for $25 or less
- Pool floats, toys and inflatable chairs selling for $35 or less
- Safety flares costing $50 or less
- Life jackets, coolers, paddles and oars costing $75 or less
- Water skis, wakeboards, kneeboards and inflatable water tubes priced at $150 or less
- Paddleboards and surfboards priced at $300 or less
- Canoes and Kayaks costing $500 or less
Camping Supplies
- Flashlights and camping lanterns selling for $30 or less
- Sleeping bags, camping stoves, hammocks and collapsible chairs selling for $50 or less
- Tents priced at $200 or less
Children’s Toys and Athletic Equipment
- Athletic equipment for children age 12 and younger priced at $100 or less
- Toys for children age 12 and younger priced at $75 or less
Fishing Supplies
- Bait, fishing tackle costing $5 or less
- Tackle boxes and bags selling for $30 or less
- Individual rods and reels selling for $75 or less (or $150 when sold as a set)
General Outdoor Supplies
- Sunscreen and insect repellent priced at $15 or less
- Water bottles priced at $30 or less
- Hydration packs and bicycle helmets selling for $50 or less
- Sunglasses selling for $100 or less
- Binoculars costing $200 or less
- Outdoor gas and charcoal grills costing $250 or less
- Bicycles costing $500 or less
Pool Supplies
- Residential pool and spa replacement parts priced at $100 or less
- Residential pool and spa chemicals priced at $150 or less
State Park and Special Event Admission
- Fairs and festivals
- Live sporting events (including season tickets)
- Live music, theatrical or dance performances
- Movies
- Museum and state park entry
- Use or access to private and membership clubs providing physical fitness activities
For more information, please visit the Florida Department of Revenue’s website at http://floridarevenue.com.
About the Author: Karen A. Lake, CPA, is a state and local tax (SALT) specialist and a director of Tax Services with Berkowitz Pollack Brant Advisors + CPAs, where she helps individuals and businesses navigate complex federal, state and local tax laws, and credits and incentives. She can be reached at the firm’s Miami office at (305) 379-7000 or info@bpbcpa.com.
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