Florida now permanently exempting sales tax on everything from batteries to bike helmets

New permanent, year-round sales tax exemptions have just gone into effect that are expected to save Florida consumers more than $160 million a year on products ranging from batteries to bicycle helmets.

That’s on top of the $217 million a year that consumers are expected to save from a back-to-school sales tax holiday that will occur every August.

Both are part of a wide-ranging tax bill approved by the Florida Legislature and signed into law by Gov. Ron DeSantis.

Some of the items that now are permanently exempt from sales tax previously were part of short-term sales tax holidays for disaster preparedness supplies and outdoor activities — tax holidays that had to be approved by the Florida Legislature each year. But the 2025 tax legislation — House Bill 7031 — made these exemptions permanent, effective Aug. 1.

With the consumer savings, though, the state and local governments lose sales tax revenue that they could have applied to balancing their budgets. For example, the back-to-school sales tax holiday will result in lost tax revenue of $167.7 million to the state and $49.3 million to local governments.

Here are the details:

Disaster preparedness supplies

These items now are permanently exempt from sales tax.

• AA-cell, AAA-cell, C-cell, D-cell, 6-volt or 9-volt batteries.
• Smoke detection devices.
• Carbon monoxide alarms.
• Fire extinguishers.
• Portable generators of 10,000 watts or less.
• Waterproof tarpaulins and other flexible waterproof sheeting that are 1,000 square feet or less.
• Ground anchor systems and tie-down kit.
• Portable gas or diesel fuel cans with a capacity of 5 gallons or less.

The biggest consumer savings for sales tax on these items is $75.7 million a year for batteries, according to a Florida House of Representatives analysis.

Since 2006, the Florida Legislature has enacted 11 short-term sales tax holidays related to disaster preparedness. The new legislation makes the sales tax exemptions permanent and year-round.

Recreational supplies

Permanent year-round sales tax exemptions also went into effect Aug. 1 for some recreational items. Such exemptions previously had been short-term under what the state called “freedom summer” sales tax holidays.

Now permanently exempt from sales tax are:

• Life jackets approved by the U.S. Coast Guard to provide buoyancy to support a person in the water.
• Bicycle helmets.
• Sunscreen.
• Insect repellent.

Florida has had freedom sales tax holidays since 2021 on certain recreation items and activities.

Back-to-school sales tax holiday

Although it’s not year-round, the legislation also made permanent a back-to-school sales tax holiday every August for school supplies and clothing. Among the items included:

• Clothing, footwear, wallets, handbags, backpacks, fanny packs and diaper bags costing $100 or less per item.
• School supplies costing $50 or less per item.
• Learning aids and jigsaw puzzles costing $30 or less per item.
• Personal computers and related accessories with a sales price of $1,500 or less which are purchased for noncommercial home or personal use. Flash drives, printers and headphones are among the items included.

For a full list of items that are part of the back-to-school sales tax holiday, go to https://floridarevenue.com/BackToSchool/Pages/default.aspx

The back-to-school sales tax holiday does not apply to sales of the items within a theme park, entertainment complex, lodging establishment or airport.

Florida has had a back-to-school sales tax holiday 22 times since 1998, ranging from three to 14 days each. So this new state provision is longer, and also will occur every year without need for new legislation each year.

Other sales tax changes

• State park admission: The tax bill provides an exemption for admission to Florida’s 175 state parks that took effect July 1.
• Sales of bullion: Effective Aug. 1, the bill provides a complete exemption from sales tax on the sale of gold, silver and platinum bullion. Previously, such sales in a single transaction were exempt from sales tax if the sales price was greater than $500. The bill removes the $500 threshold, making all such sales exempt from sales tax.

What’s ahead: Exemption on firearms

The tax bill creates a temporary sales tax holiday from Sept. 8 through Dec. 31 for various outdoor recreation items commonly used in hunting, fishing and camping, saving consumers an estimated $44.8 million. DeSantis is calling it a “Second Amendment” sales tax holiday. Among the items covered are:

• Hunting items: Firearms, ammunition, firearms accessories, bows, crossbows, arrows, other accessories used for bows and crossbows.
• Camping supplies: Tents with a sales price of $200 or less; sleeping bags, portable hammocks, camping stoves and collapsible camping chairs with a sales price of $50 or less; and camping lanterns and flashlights with a sales price of $30 or less.
• Fishing supplies: Rods and reels with a sales price of $75 or less if sold individually or $150 or less if sold as a set; tackle boxes or bags with a sales price of $30 or less; and bait or fishing tackle with a sales price of $5 or less if sold individually or $10 or less if multiple items are sold together. The exemption does not include supplies used for commercial fishing.