2026 Florida Sales Tax Holidays and New Sales Tax Exemptions: Dates, Eligible Items and Key Changes

Florida’s special legislative session saw the passage of a taxation and omnibus budget package, H.B. 7031E, that included temporary and permanent updates for several of the state’s sales tax provisions.  It also included dates for the temporary sales tax holidays in Florida for 2026.  These changes are in addition to permanent changes enacted with last year’s H.B. 7031.  A summary of exempt items is included below.  The full guidelines for the Annual Back-to-School Sales Tax Holiday can be found in Florida Department of Revenue Tax Information Publication 26A01-11.  The full guidelines for the 2026 Hunting, Fishing and Camping Sales Tax Holiday can be found in Florida Department of Revenue Tax Information Publication 26A01-06.

Permanent Sales Tax Changes Enacted in 2025

• Sales and use tax exemption for the following items related to disaster preparedness:
  
  • Batteries
  • Fire extinguishers
  • Insect repellent
  • Ground anchor systems and tie-down kits
  • Portable gas or diesel cans with a capacity of five gallons or less
  • Portable generators
  • Smoke detection devices and carbon monoxide alarms
  • Sunscreen
  • Waterproof tarpaulins that are 1,000 square feet or less

Permanent Sales Tax Changes Enacted in 2026

• Propane tanks with a capacity of 20 pounds or less are added to the types of portable gas cans exempt from sales and use tax
• Entities of the State University System or Florida College System are now able to receive a refund of sales tax paid for tangible personal property used in public works
• Motor vehicle sales tax credit program is expanded to include trucks weighing between 5,000 – 8,000 pounds
• Annual back-to-school sales tax holiday dates are revised to now run July 20 through August 20 each year.  This applies to the following on a per item basis:
  
  • Clothing, footwear, and select bags (backpacks, diaper bags and wallets) priced $100 or less
    
  • School supplies priced $50 or less
  • Learning aids and jigsaw puzzles priced $30 or less
  • Personal computers and select computer-related accessories priced $1,500 or less

Temporary Sales Tax Changes Enacted in 2026

• Admissions to ATP Masters 1000 and WTA 1000 tournaments are exempt from sales tax through July 1, 2029
• Sales tax exemption through June 30, 2029, via a refund, for home-hardening products used on eligible residential properties including the following items:
  
  • Qualifying impact-resistant windows
  • Exterior Doors
  • Garage Doors
• Hunting, Fishing and Camping Sales Tax Holiday runs from September 1, 2026 – December 31, 2026, and includes the following items:‍
  
  • Camping Supplies‍
    
    • Tents priced $200 or less
    • Camping stoves and folding chairs priced $50 or less
    • Lanterns and flashlights priced $30 or less‍
  • Fishing Supplies‍
    
    • Rods and reels priced $75 or less individually or $150 or less for sets
    • Tackle boxes priced $30 or less
    • Bait/tackle items priced $5 or less individually or $10 or less if bundled‍
  • Hunting Gear & Firearms‍
    
    • Rifles, shotguns, pistols, ammunition, hunting supplies, bows, crossbows and firearm and bow accessories with no price limitations