26 May Florida’s 2018 hurricane tax holiday
If you haven’t already stocked up on the supplies you’ll need in the event of a hurricane or tropical storm coming our way this year, this is the time to do it! The 2018 Disaster Preparedness Sales Tax Holiday begins Friday, June 1 – that’s today! – and extends through Thursday, June 7.
Some of the folks who have installed hurricane impact windows and hurricane doors say that they wait to stock up on their supplies until the Disaster Preparedness Sales Tax Holiday rolls around every year. You really can save a lot, depending on what supplies you need. (Unfortunately, impact windows and doors aren’t included in the sales tax holiday, but lots of other important supplies are.)
After Hurricane Irma left most of us in the dark last year, it would be a really good idea to check on your battery supply.
As you may recall, batteries were definitely in short supply as FPL worked to restore everyone’s power. Before you head out to the store, check your flashlights and gadgets to be sure you know which size batteries you’ll need. Packages of batteries priced under $30 are included in the sales tax holiday.
Last year, before Hurricane Irma hit, a lovely family installed hurricane windows in a Boca Raton home. They were so glad they did! In the past, when they putter their hurricane shutters up, their house was dark and gloomy. After installing impact replacement windows, even though they lost power, they still had natural light streaming into their beautiful house. They didn’t need to rely on flashlights nearly as much and they were grateful they didn’t have to drive around town in search of batteries like some of their neighbors.
So, as we mentioned, the cost of impact windows is not exempt from sales tax this week. Here’s a list of things that are:
Selling for $10 or less:
- Reusable ice (reusable ice packs)
Selling for $20 or less:
- Any portable self-powered light source (powered by battery, solar, hand-crank, or gas)
Selling for $25 or less:
- Any gas or diesel fuel container, including LP gas and kerosene containers.
Selling for $30 or less:
- Coolers and ice chests (food-storage; nonelectrical)
- Batteries, including rechargeable batteries, listed sizes only (excluding automobile and boat batteries):
Selling for $50 or less:
- Bungee cords
- Ground anchor systems
- Radios (powered by battery, solar, or handcrank)
- Weather band
- Ratchet straps
- Tarpaulins (tarps)
- Tie-down kits
- Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
Selling for $750 or less:
- Portable generators used to provide light or communications, or to preserve food in the event of a power outage.
Note: Eligible light sources and radios qualify for the exemption even if electrical cords are also included.
Master Builders Window Company has Boca Raton and Pompano Beach locations, but we install impact windows in South Florida and the Treasure Coast – stretching from Key West to Vero Beach. So, whether you are looking for impact windows in Miami, impact windows and doors in Lighthouse Point or garage hurricane doors in Boca Raton, we are just a click or phone call away.
By the way, the Disaster Preparedness Sales Tax Holiday was created and approved by the Florida legislature and the governor. In other words, there’s a lot of fine print. If you’d like to look some of it over while you’re waiting for us to get back to you with your free quote, here is some if:
Items Normally Sold as a Unit
Items normally sold as a unit must continue to be sold in that manner; these items cannot be separately priced and sold individually to get the sales tax exemption.
- Example 1: A multi-battery package sells for $25. The package contains an assortment of AA, C, and D cell batteries. The battery package qualifies for the tax exemption since the sales price of the package containing qualifying items is less than $30.
- Example 2: A ground tie-down kit with four tiedowns and related accessories sells for $100. The kit cannot be sold as four different packages to qualify for the exemption.
Sets Having Exempt and Taxable Items
When qualifying items are normally sold together with non-qualifying taxable merchandise as a set or single unit, the price of the set or unit is subject to sales tax.
- Example: Four AA rechargeable batteries are sold in a package that includes a battery charger for $25. Although the batteries would qualify for the exemption if sold separately during the sales tax holiday period, the battery charger does not qualify. The full sales price of $25 is taxable.
Buy One, Get One Free or for a Reduced Price
The total price of items advertised as “buy one, get one free” or “buy one, get one for a reduced price” cannot be averaged for both items to qualify for the exemption.
The sale of a gift card is not taxable. A gift card does not reduce the selling price of an item. Qualifying items purchased during the sales tax holiday period using a gift card qualify for the exemption, regardless of when the gift card was purchased. Qualifying items purchased after the sales tax holiday period using a gift card are taxable, even if the gift card was purchased during the sales tax holiday period.
Exchanging a Purchase After the Sales Tax Holiday Expires
When a customer buys a qualifying item during the sales tax holiday period, then later exchanges the item for the same item (e.g., different size or color), no tax is due, even if the exchange is made after the sales tax holiday period. When a customer buys a qualifying item during the sales tax holiday period, then later returns the item and receives credit on the purchase of a different item, the new item purchased is subject to sales tax.
Want even more information? Head on over to the Department of Revenue’s Taxpayer Information Publication on the 2018 Disaster Preparedness Sales Tax Holiday.