The Florida legislature once again implemented the Disaster Preparedness Sales Tax Holiday for 2020. The items exempt this year are almost identical to last year’s list. Specific products purchased from May 29, 2020, through June 4, 2020, will be exempt from Florida sales tax.
The exemption is for flashlights selling for $20 or less. Also included are self-powered radios, two-way radios, and weather-band radios selling for $50 or less. Tarps, once again, are exempt if sold for $50 or less. A ground anchor system or tie-down kit selling for $50 or less is exempt. A gas canister selling for $25 or less qualifies for the exemption. AA, AAA, C, D, 6-volt, and 9-volt batteries, but excluding car and boat batteries, are exempt if the price is $30 or less. Nonelectric coolers, selling for $30 or less, are exempt. Portable generators with a sales price of $750 or less are exempt. If sold for $10 or less, reusable ice is exempt.
If items include taxable and exempt items, the Department of Revenue takes the position the entire charge is subject to Florida sales tax. There are other nuances the Department of Revenue takes positions on that are unfavorable to taxpayers. For instance, items sold as a unit cannot be separately sold to qualify for the sales tax exemption. In cases of a buy one get one free (or at a reduced price), the Department of Revenue states the items cannot be averaged for both products to qualify for the exemption. Rain checks on exempt items to be purchased after the holiday has expired do not qualify for the sales tax exemption either, according to the Department of Revenue.
About the author: David Brennan is an associate attorney with Moffa, Sutton, & Donnini, P.A. His primary practice area is multistate tax controversy. David received a B.S. in Accounting and Finance, with a minor in Computer Science, from Florida State University. He worked as an accountant for a CPA firm before attending law school at Regent University. He received his Juris Doctor in 2013 and was licensed to practice law in Florida in the same year. In 2015, David earned his Masters of Laws in Taxation from Boston University. David worked for the Florida Department of Revenue as a Senior Attorney before entering private practice. You can read his BIO HERE.
At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended clients against Florida sales and use taxes for more than 25 years with over 100 years of cumulative experience working for our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire State of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
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ADDITIONAL ARTICLES TO READ
2019 FLORIDA SALES TAX NEW LEGISLATION UPDATE, published July 12, 2019, by David J. Brennan, Jr., Esq.
FL BACK TO SCHOOL SALES TAX HOLIDAY, published June 29, 2019, by David J. Brennan, Jr., Esq.
2018 FLORIDA TAX LEGISLATION UPDATE, published March 30, 2018, by David J. Brennan, Jr., Esq.
MUNICIPAL GOLF COURSE - NEW SALES TAX EXEMPTION, published July 25, 2017, by Moffa, Sutton, & Donnini, P.A.
FLORIDA SALES TAX BACK TO SCHOOL HOLIDAY - AUG 4-6TH, published July 23, 2017, by Jeanette Moffa, Esq.
NEW FL SALES TAX EXEMPTION - DATA CENTERS, published July 21, 2017, by Moffa, Sutton, & Donnini, P.A.
FLORIDA FINALLY REDUCES THE SALES TAX ON COMMERCIAL RENT, published July 1, 2017, by James H. Sutton, Jr., C.P.A., Esq.