Submitted By Markham Norton Mosteller Wright & Co., P.A
Every year various states offer sales tax holidays and/or tax-free dates to help reduce the cost burden for its residents. The Florida Department of Revenue has released the 2022 sales tax holidays and exemptions for residents. We have compiled a list of the upcoming dates to take note, along with links to the Tax Information Publication (TIP) documents for each here:
FREEDOM WEEK
JULY 1, 2022 – JULY 7, 2022
During this sales tax holiday period, tax is not due on the retail sale of admissions to music events, sporting events, cultural events, specified performances, movies, museums, state parks, and fitness facilities. Also exempt from sales tax during this holiday period are eligible boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, residential pool supplies, and sporting equipment.
This sales tax holiday does not apply to:
• Rentals of any eligible items
• Sales within a theme park, entertainment complex, public lodging establishment or airport.
SALES TAX EXEMPTION PERIOD ON ENERGY STAR APPLIANCES
JULY 1, 2022 – JUNE 30, 2023
Florida’s sales tax exemption period on new ENERGY STAR appliances for noncommercial use begins Friday, July 1, 2022, and ends Friday, June 30, 2023. During this sales tax exemption period, tax is not due on the retail sale of eligible new ENERGY STAR appliances purchased for noncommercial use. The rental of eligible new ENERGY STAR appliances does not qualify for the exemption.
Sales Tax Exemption Period on Impact-Resistant Doors, Garage Doors, and Windows
July 1, 2022 – June 30, 2024
During this sales tax exemption period, tax is not due on the retail sales of impact-resistant doors, impact-resistant garage doors, and impact-resistant windows for commercial or noncommercial use. “Impact-resistant doors,” “impact-resistant garage doors” and “impact-resistant windows” refer to doors, garage doors or windows that are labeled as impact-resistant or have an impact-resistant rating.
Back to School Sales Tax Holiday
July 25 – August 7, 2022
During the sales tax holiday period, tax is not due on the retail sale of:
• Clothing, footwear, and certain accessories with a sales price of $100 or less per item*
• Certain school supplies with a sales price of $50 or less per item,
• Learning aids and jigsaw puzzles with a sales price of $30 or less*
• Personal computers and certain computer-related accessories with a sales price of $1,500 or less, when purchased for noncommercial home or personal use
This sales tax holiday does not apply to:
• Any item of clothing with a sales price of more than $100
• Any school supply item with a sales price of more than $50
• Books that are not otherwise exempt*
• Computers and computer-related accessories with a sales price of more than $1,500
• Computers and computer-related accessories purchased for commercial purposes
• Rentals of any eligible items
• Repairs or alterations of any eligible items
• Sales of any eligible items within a theme park, entertainment complex, public lodging establishment or airport
Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers
Sep 3, 2022 – Sep 9, 2022
During this sales tax holiday period, tax is not due on the retail sale of eligible items related to tools commonly used by skilled trade workers.
The sales tax holiday does not apply to:
• Rentals of any eligible items
• Sales within a theme park, entertainment complex, public lodging establishment or airport
