TA X E X E M P T I O N F O R INDEPENDENT LIVING AIDES AND A NEW FREEDOM WEEK TA X H O L I DAY Florida Legislation created a permanent sales tax exemption for items that assist in independent living. When purchased for noncommercial, home or personal use, the exemption applies to bed transfer handles selling for $60 or less, bed rails selling for $110 or less, grab bars selling for $100 or less, and shower seats selling for $100 or less. Florida also established the 2021 Freedom Week sales tax holiday. During the week of July 1 – July 7, 2021, purchases of admissions to music events, sporting events, cultural events, specified performances, movies, museums, state park annual passes, and fitness facilities for events held from July 1 – December 31, 2021, will be tax free. Additionally, purchases of season tickets are also exempted. The Freedom Week Sales Tax Holiday also applies to sales of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, and sports equipment. Boating & Water Supplies: The tax holiday applies to the first $75 of the sales price of life jackets and coolers; the first $50 of the sales price of safety flares; the first $150 of the sales price of water skis, wakeboards, kneeboards, and recreational inflatable water tubes or floats capable of being towed; the first $300 of the sales price of paddleboards and surfboards; the first $500 of the sales price of canoes and kayaks; the first $75 of the sales price of paddles and oars; and the first $25 of the sales price of snorkels, goggles, and swimming masks. Camping Supplies: The tax holiday applies to the first $200 of the sales price of tents; the first $50 of the sales price of sleeping bags, portable hammocks, camping stoves, and collapsible camping chairs; and the first $30 of the sales price of camping lanterns and flashlights. Fishing Supplies: The tax holiday applies to the first $75 of the sales price of rods and reels, if sold individually, or the first $150 of the sales price if sold as a set; the first $30 of the sales price of tackle boxes or bags; and the first $5 of the sale price of bait or fishing tackle, if sold individually, or the first $10 of the sales price if multiple items are sold together. General Outdoor Supplies: The tax holiday applies to the first $15 of the sales price of sunscreen or insect repellant; the first $100 of the sales price of sunglasses; the first $200 of the sales price of binoculars; the first $30 of the sales price of water bottles; the first $50 of the sales price of hydration packs; the first $250 of the sales price of outdoor gas or charcoal grills; the first $50 of the sales price of bicycle helmets; and the first $250 of the sales price of bicycles. Sports Equipment: The tax holiday applies any item used in individual or team sports, not including clothing or footwear, selling for $40 or less. 14
15 Publizr Home