A sales tax and local options sales tax holiday is scheduled in Florida for the first twelve days of the 2005 hurricane season. Beginning June 1, 2005 and running through June 12, 2005 supplies related to hurricane-preparedness, such as battery-powered flashlights, tarpaulins, and ground anchor systems, can be purchased exempt from tax. The Florida Department of Revenue has released a tax information publication entitled Holiday Preparedness Sales Tax Holiday, which lists specific items that qualify for the exemption. These items are listed with a corresponding sales price limit. For example, only those tie-down kits selling for $50 or less will qualify for the exemption. Items typically sold as a packaged unit cannot be separated in order to meet the dollar limits of the exemption, nor can the price of items sold “buy one, get one free” be averaged together so that both items qualify. Transactions that involve the leasing of qualified items are not eligible for the exemption. For further information please visit: http://www.myflorida.com/dor/tips/tip05a01-01.pdf. (TIP 05A01-01, Florida Department of Revenue, issued May 10, 2005)