FL S0808

Sales tax exemption applies June 2-6, 2022 and September 8-12, 2022 on specified disaster preparedness items including portable lights ($40 or less), radios ($50 or less), tarps ($100 or less), batteries ($50 or less), generators ($1,000 or less), chainsaws ($150 or less), and first aid kits ($40 or less).

Additional exemptions cover ground anchor systems ($100 or less), fuel tanks ($50 or less), food storage coolers ($60 or less), reusable ice ($20 or less), power banks ($60 or less), and fire extinguishers ($50 or less).

Impact-resistant windows (20 units or fewer) and impact-resistant doors and garage doors (10 units or fewer) are exempt when purchased by residential property owners for installation on their own property, with purchasers required to provide an affidavit to sellers.

Exemptions do not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports.

Department of Revenue may adopt emergency rules to implement the tax holiday, with emergency rules effective for 6 months and renewable during permanent rule adoption procedures.