Florida 'Freedom Week': What's covered by the new sales tax holiday?

TAMPA, Fla. - It’s official: In addition to the tax-free holidays for back-to-school supplies and hurricane preparedness items, Floridians will also get a third sales tax holiday called "Freedom Week."

Governor Ron DeSantis signed the bill into law during a hurricane-preparedness stop in Pensacola Friday.  

From July 1 through 7, sales tax will be lifted for outdoor recreational activities and even admission for museums and live events like fairs and concerts scheduled through the end of the year. It also covers general supplies for outdoor activities like boating, camping, and sports.

PREVIOUS: Florida adds 'Freedom Week' sales tax holiday, encouraging entertainment and recreation

Fishing off Egmont Key (FWC photo / file)

The governor said he hopes the holiday will encourage people to participate in outdoor activities.

"We're proud of being a free state, we're proud of being open, and we want people to be able to benefit if they're participating in all these things," DeSantis said.

SCHEDULE: Florida's 2021 sales tax holidays

"Disaster Preparedness" tax holiday: May 28 until June 6, 2021

This 10-day tax holiday allows Floridians to prepare for hurricane season while saving money on disaster preparedness items such as flashlights under $40, batteries less than $50, tarps under $100, generators less than $1,000, and more.  

"Freedom Week" tax holiday: July 1 until July 7, 2021

The first ever "Freedom Week" provides seven days of sales tax savings on outdoor recreation purchases, such as the first $100 of the sales price of sunglasses, the first $200 of the sales prices of tents, and the first $500 of the sales price of kayaks or canoes, as well as tickets for events, museums, the arts, and more (see below).

Back-to-School sales tax holiday: July 31 until August 9, 2021

Floridians will pay no sales tax for certain clothing of $60 or less per item, school supplies of $15 or less per item, and the first $1,000 of personal computers and related accessories.

WHAT'S COVERED: "Freedom Week" tax holiday as defined in the legislation:

Sales tax may not be collected on:

• A live music event scheduled to be held on any date or dates from July 1, 2021, through December 31, 2021.
• A live sporting event scheduled to be held on any date or dates from July 1, 2021, through December 31, 2021.
• A movie to be shown in a movie theater on any date or dates from July 1, 2021, through December 31, 2021.
• Entry to a museum, including any annual passes.
• Entry to a state park, including any annual passes.
• Entry to a ballet, play, or musical theatre performance scheduled to be held on any date or dates from July 1, 2021, through December 31, 2021.
• Season tickets for ballets, plays, music events, or musical theatre performances.
• Entry to a fair, festival, or cultural event scheduled to be held on any date or dates from July 1, 2021, through December 31, 2021.
• Use of or access to private and membership clubs providing physical fitness facilities from July 1, 2021, through December 31, 2021.
• The retail sale of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, and sports equipment.

"Boating and water activity supplies" means the first $75 of the sales price of life jackets and coolers; the first $50 of the sales price of safety flares; the first $150 of the sales price of water skis, wakeboards, kneeboards, and recreational inflatable water tubes or floats capable of being towed; the first $300 of the sales price of paddleboards and surfboards; the first $500 of the sales price of canoes and kayaks; the first $75 of the sales price of paddles and oars; and the first $25 of the sales price of snorkels, goggles, and swimming masks.  

"Camping supplies" means the first $200 of the sales price of tents; the first $50 of the sales price of sleeping bags, portable hammocks, camping stoves, and collapsible camping chairs; and the first $30 of the sales price of camping lanterns and flashlights.

"Fishing supplies" means the first $75 of the sales price of rods and reels, if sold individually, or the first $150 of the sales price if sold as a set; the first $30 of the sales price of tackle boxes or bags; and the first $5 of the sale price of bait or fishing tackle, if sold individually, or the first $10 of the sales price if multiple items are sold together. The term does not include supplies used for commercial fishing purposes.  

"General outdoor supplies" means the first $15 of the sales price of sunscreen or insect repellant; the first $100 of the sales price of sunglasses; the first $200 of the sales price of binoculars; the first $30 of the sales price of water bottles; the first $50 of the sales price of hydration packs; the first $250 of the sales price of outdoor gas or charcoal grills; the first $50 of the sales price of bicycle helmets; and the first $250 of the sales price of bicycles.  

"Sports equipment" means any item used in individual or team sports, not including clothing or footwear, selling for $40 or less.  

The tax exemptions do not apply to sales within a theme park or entertainment complex, within a public lodging establishment, or within an airport.