2014 Hurricane Preparedness Sales Tax Holiday
The holiday begins at 12:01 a.m. on Saturday, May 31, 2014, and ends at 11:59 p.m. on Sunday, June 8, 2014. During this holiday period, qualifying items related to hurricane preparedness are exempt from sales tax. This holiday does not apply to sales in a theme park, entertainment complex, public lodging establishment, or airport, or to the rental or repair of any of these items.
Notice to Businesses with Multiple Locations
This publication is being mailed to your business’ main office if you report sales tax for all of your locations on one consolidated tax return. This publication was not mailed to each of your locations. Please be sure you notify all of your individual store locations about this sales tax holiday and the specific provisions in this publication. A list of qualifying items and a copy of this publication are available on our Internet site: www.myflorida.com/dor
Qualifying Items
Selling for $10 or less:
- Reusable ice (reusable ice packs)
Selling for $20 or less:
- Any portable self-powered light source
- Battery-powered flashlights
- Battery-powered lanterns
- Gas-powered lanterns (including propane, kerosene, lamp oil, or similar fuel)
- Tiki-type torches
- Candles
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 and excluding automobile and boat batteries
(listed sized only)
o AA-cell
o C-cell
o D-cell
o 6-volt
o 9-volt
- Coolers (food-storage; nonelectrical)
- Ice chests (food-storage; nonelectrical)
- Self-contained first-aid kit (already tax-exempt)
Selling for $50 or less:
- Tarpaulins (tarps)
- Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
- Ground anchor systems
- Tie-down kits
- Bungee cords
- Ratchet straps
- Radios (self-powered or battery-powered)
- Two-way radios (self-powered or battery-powered)
- Weather band radios (self-powered or battery-powered)
Selling for $750 or less:
- Portable generators that will be used to provide light, communications, or to preserve food in the event of a power outage
Note: Eligible battery-powered or gas-powered light sources and portable self-powered radios qualify for the exemption even though they may have electrical cords.