TIP

TIP #23A01-02
Date Issued: 05/25/23
 
Tax Information Publication
2023 Disaster Preparedness Sales Tax Holidays
May 27, 2023 Through June 9, 2023 and
August 26, 2023 Through September 8, 2023
The first 2023 Disaster Preparedness Sales Tax Holiday begins on Saturday, May 27, 2023, and
ends on Friday, June 9, 2023. A second Disaster Preparedness Holiday begins on Saturday, August
26, 2023, and ends on Friday, September 8, 2023. During these sales tax holiday periods, tax is not
due on the retail sale of eligible items related to disaster preparedness.
The sales tax holidays do not apply to:
• Commercial purchases of eligible pet evacuation supplies
• Sales within a theme park, entertainment complex, public lodging establishment, or airport
• The rental of any of the eligible items listed below

Eligible Items
Sales Price of $20 or less: Sales Price of $60 or less:
• Reusable ice (reusable ice packs) • Coolers and ice chests (food storage;
nonelectrical)
Sales Price of $40 or less: • Portable power banks
Any portable, self-powered light source*
(powered by battery, solar, hand-crank, or gas): Sales Price of $70 or less:
• Candles • Carbon monoxide detectors
• Flashlights • Fire extinguishers
• Lanterns • Smoke detectors or smoke alarms
Sales Price of $50 or less: Sales Price of $100 or less:
• Any gas or diesel fuel container, including • Bungee cords
LP gas and kerosene containers • Ground anchor systems
• Ratchet straps
Batteries, including rechargeable batteries, listed • Tarpaulins (tarps)
sizes only (excluding automobile and boat • Tie-down kits
batteries): • Visqueen, plastic sheeting, plastic drop cloths,
• AAA-cell • AA-cell • C-cell and other flexible waterproof sheeting
• D-cell • 6-volt • 9-volt
Sales Price of $3,000 or less:
Portable Radios* (powered by battery, solar, or • Portable generators used to provide light or
hand-crank) communications, or to preserve food in the event
• Two-way • Weather band of a power outage
*Eligible light sources and radios qualify for the
exemption even if electrical cords are also included.

Tax Information Publication - 2023 Disaster Preparedness Sales Tax Holidays, Page 1
 Eligible Common Household Consumable Items
(New for 2023)
Sales Price of $30 or less: • Hand soap, bar soap, and body wash
Laundry detergent and supplies • Sunscreen and sunblock
• Powder, liquid or pod detergents • Dish soap and detergents, including powder,
• Fabric softener liquid, and pod detergents or rinse agents that
• Dryer sheets can be used in dishwashers
• Stain removers • Cleaning or disinfecting wipes and sprays
• Bleach • Hand sanitizer
• Trash bags
Other household supplies
• Toilet paper
• Paper towels
• Paper napkins and tissues
• Facial tissues
Eligible Pet Evacuation Supplies
Sales Price of $10 or less per can or pouch (or Sales Price of $25 or less per item:
the equivalent if sold in a box or case): • Cat litter weighing 25 lbs. or less
• Wet pet food
Sales Price of $40 or less per item:
Sales Price of $15 or less per item or package: • Pet beds
• Cat litter pans
Sales price of $100 or less per item:
• Collapsible or travel-sized food or water bowls
• Bags of dry cat or dog food weighing 50 lbs. or less
• Hamster or rabbit substrate
• Pet carriers
• Manual can openers
• Portable kennels
• Pet waste disposal bags
• Over-the-counter pet medications
Sales Price of $20 or less per item or package:
• Collars • Muzzles
• Leashes  • Pet pads

Reporting Sales be sold as four different packages to qualify for the

Florida dealers should report the sales of eligible exemption.
items sold during the sales tax holiday period as
exempt sales on their sales tax returns. Sets Having Exempt and Taxable Items
When tax-exempt items are normally sold together with
Items Normally Sold as a Unit taxable merchandise as a set or single unit, the sales
Items normally sold as a unit must continue to be price of the set or unit is subject to sales tax.
sold in that manner; these items cannot be separately
Example: Four AA rechargeable batteries are sold
priced and sold as individual items in order to qualify
in a package that includes a battery charger for $35.
for the sales tax exemption.
Although the batteries would qualify for the exemption
Example 1: A multi-battery package sells for $25. if sold separately during the sales tax holiday period,
The package contains an assortment of AA, C, and the battery charger does not qualify. The full sales price
D-cell batteries. The battery package qualifies for the of $35 is taxable.
tax exemption since the sales price of the package
containing eligible items is less than $50. Buy One, Get One Free or for a Reduced Price
The total price of items advertised as “buy one, get one
Example 2: A ground tie-down kit with four tie-downs free” or “buy one, get one for a reduced price” cannot
and related accessories sells for $125. The kit cannot be averaged in order for both items to qualify for the
exemption.

Tax Information Publication - 2023 Disaster Preparedness Sales Tax Holidays, Page 2
Gift Cards Example 2: A customer purchases a $55 multi-
The sale of a gift card is not taxable. A gift card pack battery package. The manufacturer offers a $5
does not reduce the sales price of an item. Eligible instant rebate redeemed when the batteries are sold.
items purchased during the sales tax holiday Although the purchaser pays $50, the retailer’s sales
period using a gift card qualify for the exemption, price remains at $55 because the retailer will receive
regardless of when the gift card was purchased. a total of $55 for the item: $50 from the purchaser
Eligible items purchased after the sales tax holiday and $5 from the manufacturer. The battery package
period using a gift card are taxable, even if the gift does not qualify for the exemption (it is more than
card was purchased during the sales tax holiday $50).
period.
Example 3: A gas container sells for $60. The store
Remote Sales offers an instant rebate of $10 for the purchase
Eligible items purchased through a marketplace of the gas container. The customer redeems the
provider or from a remote seller are exempt when $10 store rebate and pays the retailer $50 for the
the order is accepted by the marketplace provider gas container. The retailer’s sales price is reduced
or remote seller during the sales tax holiday period to $50, and the gas container qualifies for the
for immediate shipment, even if delivery is made exemption.
after the sales tax holiday period.
Returns
An order is accepted by the company when action When a customer returns an eligible item
has been taken to fill the order for immediate purchased during the sales tax holiday period and
shipment. Actions to fill an order include assigning requests a refund or credit of tax:
an “order number” to a telephone order, confirming • The customer must produce a receipt or invoice
an Internet order by an email to the customer, or showing tax was charged and paid on the
placing a date received on an order received by mail. original purchase of the item; or
An order is considered to be for immediate shipment • The retailer must have sufficient documentation
when delayed shipment is not requested by the to show tax was paid on the original purchase
customer. An order is for immediate shipment even if of the item.
the shipment may be delayed because of a backlog Exchanging a Purchase After the Sales Tax
of orders or stock is currently unavailable or on back Holiday Period
order. When a customer purchases an eligible item during
Coupons, Discounts and Rebates the sales tax holiday period, then later exchanges
The sales price of an item includes all consideration the item for the same item (e.g., different size
received by the retailer for that item. It is not limited or different color), no tax will be due, even if the
to the amount paid by a customer. exchange is made after the sales tax holiday
period. When a customer purchases an eligible
Manufacturer’s coupons, discounts, and rebates do item during the sales tax holiday period, then later
not reduce the sales price of an item, because the returns the item and receives credit toward the
retailer is reimbursed for the amount of any discount purchase of an item that did not qualify for the
provided to a customer. Therefore, the amount of the exemption, the new item purchased is subject to
reimbursement is included in the taxable sales price sales tax.
of an item.
Rain Checks
Store coupons, discounts, and rebates offered by Eligible items purchased during the sales tax
the retail seller reduce the sales price of an item holiday period using a rain check qualify for the
because they reduce the total amount received by exemption regardless of when the rain check was
the retail seller for the item. issued.
Example 1: A customer purchases a $3,100 However, issuance of a rain check during the sales
generator. The retailer offers a 10% discount. After tax holiday period will not allow for an eligible item
applying the 10% discount, the final amount received to be exempt if the item is purchased after the sales
by the retailer for the generator (the sales price) is tax holiday period.
$2,790. The generator is exempt (the sales price is
less than $3,000).

Tax Information Publication - 2023 Disaster Preparedness Sales Tax Holidays, Page 3
Layaway Sales the item. The charge for each item is divided by
A layaway sale is a transaction in which the total charge of all the items ordered to obtain
merchandise is set aside for future delivery to a the percentage of charge that each item bears to
customer who makes a deposit, agrees to pay the the total order. The amount of the shipping charge
balance of the purchase price over a period of time applicable to each item is calculated by multiplying
and receives the merchandise at the end of the the total shipping charge by the percentage of
payment period. cost for each item. If the item sold is exempt, the
associated shipping charge is also exempt.
Eligible items sold as layaway sales qualify for the
exemption when the customer: Panama City and Panama City Beach Dealers
Only: Panama City and Panama City Beach
• Accepts delivery of the merchandise during the impose a 1% merchant’s license fee or tax on
sales tax holiday period; or
retailers. The merchant’s license fee is included
• Puts an eligible item on layaway, even if final in the sales price of each item. When the fee is
payment is made after the sales tax holiday separately stated, and both taxable and exempt
period. items are listed on a sales invoice or receipt, the
merchant’s license fee must be allocated to the
Service Warranties charge for each item on the invoice. If the item is
The taxation of any charges for a service warranty exempt, the associated merchant’s license fee is
contract depends on the taxability of the product exempt.
being sold. If the retail sale of an item is exempt
Example – Panama City and Panama City
from tax, the charge for a service warranty sold with
Beach ONLY: An ice chest sells for $59.95. The
the item is exempt.
1% merchant’s license fee is $0.60. The total sales
Shipping and Handling price of the ice chest is $60.55 ($59.95 + $0.60).
When separately stated shipping charges are part The ice chest does not qualify for the sales tax
of the sales price, as provided in Rule 12A-1.045, exemption.
F.A.C., and both taxable and exempt items are listed
on a sales invoice or receipt, the shipping charges
must be proportionately allocated to the charge
for each item to determine the total sales price of

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by
its own effect create rights or require compliance.

For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at
850-488-6800, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000,
5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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Tax Information Publication - 2023 Disaster Preparedness Sales Tax Holidays, Page 4