Sales Tax Relief Awaits DeSantis Signature.
Establishes Two Back-to-School Sales Tax Holidays
The legislation creates two, 14-day “back-to-school” sales tax holidays from July 24 – August 6, 2023, and January 1 – January 14, 2024, for clothing, footwear, and backpacks costing $100 or less, school supplies and learning aids costing $50 or less, and personal computers or computer-related accessories, including non-recreational software, costing $1,500 or less.
Establishes a Two Week 2023 Disaster Preparedness Sales Tax Holiday
The legislation creates a 14-day “disaster preparedness” sales tax holiday from May 27, 2023 – June 9, 2023, for disaster preparedness supplies. Some examples of tax-free items include flashlights and lanterns costing $40 or less; reusable ice costing $20 or less; radios costing $50 or less; tarps and ground anchors or tie down kits costing $100 or less; coolers and portable power banks costing $60 or less; batteries and fuel tanks costing $50 or less; smoke detectors, fire extinguishers, and carbon monoxide detectors costing $70 or less; and generators costing $3,000 or less.
The holiday also includes a number of items related to the safe evacuation of household pets. Common household consumable items that may helpful with disaster cleanup are also included. For example, laundry detergent, toilet paper and paper towels, soap, sunscreen, and various household cleaning products, with a sales price of $30 or less.
Expands Freedom Week to Freedom Summer, a 3-month Sales Tax Holiday on Recreational Items
From May 29 – September 4, 2023, purchases of admissions to music, sporting, and cultural events; tickets to movies and museums; single admission or season tickets to theatre and dance performances; state park admission and annual passes; and use of fitness facilities will be tax free. Tickets, memberships and passes, purchased during this time for use from May 29 – December 31, 2022, are tax free.
The Freedom Week Sales Tax Holiday also applies to sales of certain boating and water activity equipment and supplies, camping equipment and supplies, fishing equipment and supplies, general outdoor supplies (including sunglasses, sunscreen, and grills), residential pool chemicals, supplies and parts, and children’s toys and athletic equipment.
Establishes the 2023 Skilled Worker Tools Sales Tax Holiday
The legislation creates a seven-day sales tax holiday from September 2 – 8, 2023, for certain tools used by skilled trade workers. Tax-free items include certain hand and power tools, work boots, safety equipment, shop lights, toolboxes and belts, and plumbing and electrical equipment.
Sales Tax-Free Gas Stoves, and Energy Efficient Appliances
The bill creates a one-year sales tax exemption from July 1, 2023 – June 30, 2024, on the retail sale of indoor gas ranges and stoves and certain energy efficient appliances including refrigerator/freezer units selling for $4,500 or less, and water heaters, washers or dryers selling for $1,500 or less.
Freezes Local Cell Phone and TV Tax
The bill freezes local communications services tax rates for three years. The local communications services tax rate in effect on January 1, 2023, may not be increased before January 1, 2026.
PERMANENT BROAD-BASED SALES TAX RELIEF
Baby and Toddler Products
The bill creates a permanent sales tax exemption on the retail sale of baby and toddler diapers, wipes, clothing, shoes, strollers, cribs and many other baby and toddler safety items. This includes baby and toddler clothing sized accordingly for children age five or younger. Florida is home to more than one million children under age five, and welcomes nearly 600 newborns each day. In the first year of a child’s life, parents can expect to use approximately 3,000 diapers, or an average of eight diapers per day.
The bill creates a permanent tax exemption on the retail sale of adult diapers and incontinence products and oral hygiene products, including toothbrushes, toothpaste, and floss.
Firearm Safety Devices
The bill creates a permanent tax exemption on the retail sale of gun safes and trigger locks, and other devices designed for the safe storage of firearms, or designed to prevent the firearm from being operated without deactivating a secondary safety device by using a key or combination.