Jun 01

The State of Florida has declared June 1—12 a sales tax holiday for hurricane supplies.

Tag: Generaladmin @ 11:02 am

Florida law provides that no sales tax or discretionary sales surtax (also known as a local option sales tax) will be collected on the sale or purchase of certain items* related to hurricane preparedness for the period beginning 12:01 a.m., Friday, June 1, 2007, and ending at midnight, Tuesday, June 12, 2007.

  • This special sales tax holiday DOES NOT apply to clothing, books, or school supplies.

This sales tax exemption applies to each eligible item, regardless of the number of items sold on the same invoice to a customer. If the sales price of a qualifying item exceeds the allowable threshold amount (listed below) this tax exemption will not apply and the total purchase price is subject to tax. The exemption DOES NOT apply to the leasing of a qualified item.

The following items are specifically identified as eligible for this special sales tax holiday for hurricane preparedness:

Qualifying items selling for $10 or less:

  • Reusable ice or items sold as artificial ice

Qualifying items 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

Qualifying items selling for $25 or less:

  • Any gas or diesel fuel container (including LP gas and kerosene containers)

Qualifying items selling for $30 or less: 

  • Batteries, including rechargeable (listed sizes only)
              o AAA-cell
              o AA-cell
              o C-cell
              o D-cell
              o 6-volt (excluding automobile and boat batteries)
              o 9-volt (excluding automobile and boat batteries)
  • Coolers (food-storage; non-electrical)
  • Ice chests (food-storage; non-electrical)

Qualifying items selling for $40 or less:

  • Any cell phone charger

Qualifying items selling for $50 or less:

  • Tarpaulins (tarps)
  • Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
  • Ground anchor systems or kits
  • Tie-down kits (items that are advertised or normally sold as a tie-down kit)
  • Bungee cords
  • Ratchet straps

Qualifying items selling for $60 or less:

  • Any cell phone batteries

Qualifying items selling for $75 or less:

  • Radios (self-powered or battery-powered)
  • Two-way radios (self-powered or battery-powered)
  • Weather band radios (self-powered or battery-powered)
  • Any carbon monoxide detectors
  • Any package consisting of two or more of the previously listed qualifying hurricane-preparedness items

Note: Battery-powered or gas-powered light sources and qualifying portable self-powered radios will qualify for the exemption even though they may have electrical cords.

Qualifying items selling for $200 or less:

  • Storm shutter devices (defined as materials and products specifically manufactured, rated, and marketed for the purpose of preventing window damage from storms)

Qualifying items selling for $1,000 or less:

  • Portable generators that will be used to provide light, communications, or to preserve perishable food in the event of a power outage

For more information visit

http://dor.myflorida.com/

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