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June 1 through June 12, 2005
For the period 12:01 a.m. , June 1, 2005 , through midnight , June 12, 2005 , the 2005 Florida
Legislature enacted and the Governor approved a tax-free period directing that: No sales tax shall be collected on specific items related to hurricane preparedness. The specific items must be in the price range specified on the list below.
This special sales tax holiday DOES NOT apply to clothing, books, or school supplies.
The sales tax exemption applies to each eligible item regardless of the number of items purchased on the same invoice. If the sales price of a qualifying item exceeds the allowable threshold amount, this exemption will not apply. The exemption DOES NOT apply to the leasing of a qualified item.
List of tax exempt items
The following is a list of the specified items that will be tax free. If the sales price of a qualifying item exceeds the allowable threshold amount, the tax exemption will not apply.
Qualifying items selling for $20 or less:
* Any portable self-powered light source
* Battery-powered flashlights
* Battery-powered lanterns
* Gas-powered lanterns
* Candles
Qualifying items selling for $25 or less:
* Any gas or diesel fuel container
Qualifying items selling for $30 or less:
* Batteries, including rechargeable (listed sizes only )
* AA-cell
* C-cell
* D-cell
* 6-volt (excluding automobile and boat batteries)
* 9-volt (excluding automobile and boat batteries)
* Coolers (food-storage; non-electrical)
* Ice chests (food-storage; non-electrical)
* First aid kits (first aid kits are always exempt from sales tax, regardless of the sales price)
Qualifying items selling for $50 or less:
* Radios (self-powered or battery-powered)
* Two-way radios (self-powered or battery-powered)
* Weather band radios (self-powered or battery-powered)
* Tarpaulins (tarps)
* Flexible waterproof sheeting (visqueen)
* Ground anchor systems
* Tie-down kits
Qualifying item selling for $750 or less:
* Portable generator that will be used to provide light or communications, or to preserve perishable food in the event of a power outage due to a hurricane.
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.
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