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Hurricane Prep Sales Tax Holiday 5/31 - 6/8

posted May 28, 2014, 4:46 AM by Gidget Jackson
Hurricane Prep Sales Tax Holiday 5/31 - 6/8...

Tax Information Publication
TIP #14A01-03

2014 Hurricane Preparedness Sales Tax Holiday
May 31 through June 8, 2014

The holiday begins at 12:01 a.m. on Saturday, May 31, 2014, and ends at 11:59 p.m. on Sunday, June 8, 2014. During this holiday period, qualifying items related to hurricane preparedness are exempt from sales tax. This holiday does not apply to sales in a theme park, entertainment complex, public lodging establishment, or airport, or to the rental or repair of any of these items.

A list of qualifying items and a copy of this publication are
available on our Internet site: www.myflorida.com/dor

Qualifying Items
Selling for $10 or less:
• Reusable ice (reusable ice packs)
Selling for $20 or less:
• Any portable self-powered light source
• Battery-powered flashlights
• Battery-powered lanterns
• Gas-powered lanterns (including propane,
kerosene, lamp oil, or similar fuel)
• Tiki-type torches
• Candles
Selling for $25 or less:
• Any gas or diesel fuel container (including LP
gas and kerosene containers)
Selling for $30 or less:
• Batteries, including rechargeable batteries
and excluding automobile and boat batteries
(listed sizes only)
• AA-cell
• C-cell
• D-cell
• 6-volt
• 9-volt
• Coolers (food-storage; nonelectrical)
• Ice chests (food-storage; nonelectrical)
• Self-contained first-aid kit (already taxexempt)
Selling for $50 or less:
• Tarpaulins (tarps)
• Visqueen, plastic sheeting, plastic drop
cloths, and other flexible waterproof sheeting
• Ground anchor systems
• Tie-down kits
• Bungee cords
• Ratchet straps
• Radios (self-powered or battery-powered)
• Two-way radios (self-powered or batterypowered)
• Weather band radios (self-powered or
battery-powered)
Selling for $750 or less:
• Portable generators that will be used to
provide light, communications, or to preserve
food in the event of a power outage
Note: Eligible battery-powered or gas-powered
light sources and portable self-powered radios
qualify for the exemption even though they may
have electrical cords.
For the list of qualifying items scan this QR code.

Articles Normally Sold as a Unit:
Articles that are normally sold as a unit must
continue to be sold in that manner; they cannot be
separately priced and sold as individual items to
get the sales tax exemption.

Example 1: A multi-battery package sells for
$25. The package contains an assortment of
AA, C, and D cell batteries. The battery package
will qualify for the tax exemption since the sales
price of the package containing qualifying items
is less than $30.

Example 2: A ground tie-down kit with four
tie-downs and related accessories sells for
$100. The kit cannot be sold as four different
packages to qualify for the exemption.

Sets Having Exempt and Taxable Items:
When tax-exempt items are normally sold together
with taxable merchandise as a set or single unit,
the price of the set or unit is subject to sales tax.

Example: Four AA rechargeable batteries
are sold in a package that includes a battery
charger for $25. Although the batteries would
qualify for the exemption if sold separately
during the holiday period, the battery charger
does not qualify. The full sales price of $25 is
taxable.

Buy One, Get One Free or for a Reduced Price
The total price of items advertised as “buy one,
get one free,” or “buy one, get one for a reduced
price,” cannot be averaged for both items to
qualify for the exemption.

Gift Cards
The sale of a gift card is not taxable. A gift card
does not reduce the selling price of an item.
Eligible items purchased during the holiday period
using a gift card will qualify for the exemption,
regardless of when the gift card was purchased.
Eligible items purchased after the holiday period
using a gift card are taxable, even if the gift card
was purchased during the holiday period.

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 our Internet site at www.myflorida.com/dor or call Taxpayer Services,
8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
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