TALLAHASSEE, Fla. (Oct. 25, 2026) — With a few weeks left in hurricane season, Floridians restocking their storm kits don't have to wait for a sales tax holiday. Under state law, many disaster-preparedness items have been exempt from Florida sales tax all year since Aug. 1, 2025 [1].

What changed

The Florida Department of Revenue (DOR) says that starting Aug. 1, 2025, a list of items "which have been temporarily exempted during past tax holidays, are always exempt." It cites Section 46, Chapter 2025-208, Laws of Florida [1]. The governor's office said the Fiscal Year 2025-2026 budget included "permanent exemptions for disaster preparedness items," along with a permanent Back-to-School sales tax holiday every August [2].

What's tax-free every day

According to DOR [1], the permanent exemptions cover:

  • Batteries: AA, AAA, C, D, 6-volt and 9-volt only
  • Portable generators that produce 10,000 running watts or less
  • Portable gas or diesel cans holding 5 gallons or less
  • Waterproof tarps and sheeting of 1,000 square feet or less
  • Ground anchor systems and tie-down kits
  • Fire extinguishers, smoke detectors and carbon monoxide alarms that meet the definitions in state law
  • Coast Guard-approved life jackets, all bicycle helmets, EPA-registered insect repellent and sunscreen. Cosmetics are excluded from the sunscreen exemption.

Before Aug. 1, 2025, only youth bicycle helmets were exempt. Now all bicycle helmets are [1].

Some details shoppers may miss

The battery exemption covers only the sizes listed, so other battery types are still taxed [1]. The generator, gas can and tarp exemptions also have size limits [1]. DOR notes that its publication "does not by its own effect create rights or require compliance." The underlying law controls [1].

The back-to-school holiday is now a fixture too

Florida also holds a Back-to-School Sales Tax Holiday every year. The 2026 holiday ran from Monday, July 20, through Thursday, Aug. 20 [3]. During that period, tax was not due on [3]:

  • Clothing, footwear and backpacks priced at $100 or less per item
  • Certain school supplies priced at $50 or less
  • Learning aids and jigsaw puzzles priced at $30 or less
  • Personal computers and some accessories priced at $1,500 or less, bought for noncommercial home or personal use

The holiday excluded cellphones and video game consoles, as well as purchases made in theme parks, hotels or airports [3]. DOR said retailers could not opt out [3]. The governor's office estimated the FY 2025-2026 budget's sales tax holidays would save families more than $428 million [2].

Why it matters for household budgets

Florida's state sales tax rate is 6%, and many counties add a local surtax [4]. On a $1,000 portable generator, a 6% state tax alone would be $60, before any county surtax. That's arithmetic on the posted rate, not a DOR estimate.

Where to check

DOR lists current holidays and exemptions on its Sales Tax Holidays page [5]. It also answers questions at 850-488-6800 on weekdays [1].

Sources

  1. Florida Department of Revenue, TIP 25A01-05, "New Sales Tax Exemptions Beginning August 1, 2025": https://www.floridarevenue.com/taxes/tips/Documents/TIP_25A01-05.pdf
  2. Executive Office of the Governor, "Governor Ron DeSantis Signs Florida Fiscal Year 2025-2026 Budget": https://www.flgov.com/eog/news/press/2025/governor-ron-desantis-signs-florida-fiscal-year-2025-2026-budget
  3. Florida Department of Revenue, TIP 26A01-11, "Annual Back-to-School Sales Tax Holiday July 20, 2026, Through August 20, 2026": https://www.floridarevenue.com/taxes/tips/Documents/TIP_26A01-11.pdf
  4. Florida Department of Revenue, "Sales and Use Tax": https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
  5. Florida Department of Revenue, "Sales Tax Holidays and Exemption Periods": https://floridarevenue.com/Pages/SalesTaxHolidays.aspx

← More Money stories · All Launchpad stories · Spotted an error? Request a correction.