2019 sales tax holidays proposed for Florida
- Feb 11, 2019 | Gail Cole
Update 5.30.2019: House Bill 7123, signed into law on May 15, 2019, establishes a disaster-preparedness sales tax holiday May 31 through June 6, 2019, and a back-to-school sales tax holiday August 2 through August 6, 2019.
Florida law doesn’t provide for an annual sales tax holiday, but the Sunshine State does periodically offer them. Former Governor Rick Scott successfully fought for them several times during his tenure and his successor, Governor Ron DeSantis, is following his lead. His fiscal year 2019–2020 budget proposal includes “the highly successful” three-day back-to-school and weeklong disaster-preparedness sales tax holidays that were offered last year. Together, they would “save families $45.3 million.”
Back-to-school sales tax holiday
Senate Bill 576 seeks to create a back-to-school sales tax holiday, from 12:01 a.m. on August 2, 2019, through 11:59 p.m. on August 11, 2019. Items that would be exempt from sales tax include:
- Clothing, wallets, or bags, including diaper bags, backpacks, fanny packs, and handbags, but excluding briefcases, suitcases, and other garment bags ($100 or less)
- Personal computers and related accessories ($1,000 or less)
- School supplies ($15 or less)
House Bill 7123 would also create a back-to-school sales tax holiday, from 12:01 a.m. on August 2, 2019, through 11:59 p.m. on August 6, 2019. The exemption would apply to:
- Clothing, wallets, or bags, including diaper bags, backpacks, fanny packs, and handbags, but excluding briefcases, suitcases, and other garment bags ($60 or less)
- Personal computers and related accessories ($1,000 or less)
- School supplies ($15 or less)
Disaster-preparedness sales tax holiday
A variety of disaster preparedness supplies would be exempt from Florida sales tax if one of the proposed sales tax holidays becomes law. Similarly themed sales tax holidays in 2018 and 2017 encouraged Floridians to prepare for the hurricane season by exempting such items as batteries, tie-down kits, food coolers, generators, and tarps.
House Bill 7123 would create a 2019 disaster-preparedness sales tax holiday from May 31, 2019, through June 6, 2019. The following items would be exempt:
- Portable generators ($750 or less)
- Bungee cords, ground anchor systems, radios, ratchet straps, tarpaulins, tie-down kits, and visqueen ($50 or less)
- Qualifying batteries and non-electric food storage containers ($30 or less)
- Diesel or gas fuel containers ($25 or less)
- Portable light sources ($20 or less)
- Reusable ice ($10 or less)
Senate Bill 1112 would establish a 2019 tax-free period June 1 through June 14, 2019, for the following supplies (listed with price cap):
- AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries ($30 or less)
- Gas or diesel fuel tanks ($25 or less)
- Impact-resistant windows sold in units of 20 or fewer and purchased by the owner of residential real property where the windows will be installed
- Impact-resistant doors sold in units of 10 or fewer and purchased by the owner of residential real property where the doors will be installed
- Non-electric food storage coolers ($30 or less)
- Portable generators used to provide light or communications or to preserve food in the event of a power outage ($750 or less)
- Portable self-powered light sources ($20 or less)
- Portable self-powered radios, two-way radios, or weather-band radios ($50 or less)
- Reusable ice such as ice packs ($10 or less)
- Tarpaulins or other flexible waterproof sheeting ($50 or less)
As always, the exemption provided during a sales tax holiday in Florida doesn’t apply to sales made within an airport, entertainment establishment, lodging establishment, or theme park. In other words, the sales tax holiday is for residents, not tourists.
SB 1112 also seeks to tax remote sales and impose a sales tax collection obligation on marketplace facilitators. HB 7123 does not.
