Florida Enacts Changes to Sales Tax Holidays and Exemptions

The conclusion of Florida’s legislative special session, which brought the passage of a taxation and omnibus budget package, H.B. 7031E, created a wave of updates for several of the state’s tax provisions.

For permanent updates, the bill created the following changes:

• Adds propane tanks with a capacity of 20 pounds or less to the types of portable gas cans exempt from sales and use tax
• Creates a method for State University System or Florida College System entities to receive sales tax relief via a refund on tangible personal property used in public works
• Expands the motor vehicle sales tax credit program to include trucks weighing more than 5,000 but less than 8,000 pounds
• Revises the dates of the annual back-to-school sales tax holiday (now July 20 through August 20 each year).

There were also several temporary changes included in the package. Admissions to ATP Masters 1000 and WTA 1000 tournaments are temporarily exempt through July 1, 2029. The bill also created a three-year sales tax exemption (via a refund) for home-hardening products used on eligible residential properties. Finally, the dates for the Hunting, Fishing, and Camping Sales Tax Holiday were announced, which runs from September 1, 2026, through December 31, 2026.

For more information on Sales Tax Holidays, see the chart linked here. (H.B. 7031E, Laws 2026, effective July 1, 2026)