FLORIDA, USA — Today marks the first day of Gov. Ron DeSantis' declared Florida "Freedom Month" Holiday, which marks certain outdoor recreational activities and supplies as tax-exempt.
This was part of a tax package the Florida Legislature passed in March and DeSantis signed in May.
The tax "holiday" allows shoppers to avoid paying sales tax on certain exempt items throughout July. However, distinguishing what you can buy tax-free may be difficult unless you've read the legislation.
Here's a comprehensive list of everything you can and cannot purchase tax-free between July 1 and July 31, 2024.
What is tax-free during "Freedom Month"?
Event admissions
- Live music events, including season tickets
- Live sporting events
- Movies
- Museum entry, including annual passes
- State park entry, including annual passes
- Ballets, including season tickets
- Plays, including season tickets
- Musical theater performances, including season tickets
- Fairs
- Festivals
- Cultural events
- Private and membership clubs providing physical fitness facilities
All ticket events must be bought between July 1 and July 31 to be exempt, but the event can be held anywhere between July 1 and December 31, 2024, to be tax-exempt.
Electric scooters with a sales price of $500 or less:
- Two or fewer wheels
- With/without a seat or saddle for the rider
- Equipped to be propelled by an electric motor
- Weighs less than 75 lbs
- Less than two feet wide
- Maximum speed of less than 35 mph
Boating and water activity supplies
- Sales price of $500 or less:
- Canoes
- Kayaks
- Sales price of $300 or less:
- Paddleboards
- Surfboards
- Sales price of $150 or less:
- Water skis
- Wakeboards
- Kneeboards
- Recreational inflatable water tubes or floats capable of being towed
- Sales price of $75 or less:
- Life jackets
- Coolers
- Paddles
- Oars
- Sales price of $50 or less:
- Safety flares
- Sales price of $35 or less:
- Snorkels
- Goggles
- Swimming masks
Camping supplies
- Sale price of $200 or less:
- Tents
- Sales price of $50 or less:
- Sleeping bags
- Portable hammocks
- Camping stoves
- Collapsible camping chairs
- Sales price of $30 or less:
- Camping lanterns
- Flashlights
Fishing supplies
- Sales price of $150 or less:
- Rods and reels, if sold as a set
- Sales price of $75 or less:
- Rods and reels, if sold individually
- Sales price of $30 or less:
- Tackle boxes or bags
- Sales price of $10 or less:
- Bait or fishing tackle, if multiple items are sold together
- Sales price of $5 or less:
- Bait or fishing tackle, if sold individually
Does not include supplies used for commercial fishing purposes
General outdoor supplies
- Sales price of $500 or less:
- Bicycles
- Sales price of $250 or less:
- Outdoor gas or charcoal grills
- Sales price of $200 or less:
- Binoculars
- Sales price of $100 or less:
- Sunglasses
- Sales price of $50 or less:
- Hydration packs
- Bicycle helmets (Bicycle helmets marked for youth are permanently tax exempt.)
- Sales price of $30 or less:
- Water bottles
- Sales price of $15 or less:
- Sunscreen or sunblock
- Insect repellent
Residential pool supplies
- Sales price of $150 or less:
- All residential pool and spa chemicals purchased by an individual
- Sales price of $100 or less:
- Individual residential pool and spa replacement parts, nets, filters, lights and covers
What isn't tax-free during "Freedom Month"?
The tax-free holiday does not apply to the following items:
- Rentals of any eligible items
- Theme park admission
- Entertainment complex admission
- Public lodging establishments
- Airports
- Supplies used for commercial fishing purposes
- If the original purchaser of an admission ticket resells the ticket, the original purchaser must collect sales tax on the total sales price of the resold admission.
- If a tax-exempt item is sold in a package or set with a taxable item, sales tax will be calculated on the entire package's sales price.
Other need-to-know information
Layaway sales
Eligible items sold as layaway sales qualify for the exemption when:
- The customer accepts delivery of the merchandise during the sales tax holiday period
- The customer puts an eligible item on layaway, even if the final payment is made after the tax-free period.
Coupons, Discounts, Rebates
The amount of the reimbursement to a customer (i.e., how much the coupon removed from the final price) is still included in the taxable sales price of an item.
For example, if purchasing $120 sunglasses with a $20 coupon so that the customer only pays $100, the sunglasses would still not qualify for exemption because the retailer is still reimbursed for the amount of any discount provided to customers.
However, the product will still be eligible if the original retail price before discounts qualifies as an exemption, regardless of the deals or coupons.
Returns
When a customer returns an eligible item purchased during the sales tax holiday period and requests a refund or credit of tax:
- The customer must show a receipt or invoice showing tax was charged and paid on the item's original purchase.
- The retailer must have sufficient documentation to show that the tax was paid on the item's original purchase.
Online purchases
Eligible items purchased through an online marketplace are exempt when purchased during the sales tax holiday, even if delivery is after the period.
Exchange
When a customer purchases an eligible item during the sales tax holiday period and then later exchanges the item for the same item (different size or color), no tax is due, even if the exchange is made after the sales tax holiday period.
Gift cards
- A sale of a gift card is not taxable.
- Eligible items purchased using a gift card during the sales tax holiday period qualify for the exemption, regardless of when the gift card was purchased.
- Eligible items purchased after the sales tax holiday with a gift card purchased during the period are taxable.
Buy one, get one purchase
To qualify for the 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.