NEWS & INSIGHTS
Florida State Parks Admissions Now Sales-Tax Exempt
Effective July 1, 2025, entrance fees to Florida State Parks—including daily admission and annual passes—are now fully exempt from Florida sales and use tax. The Florida Department of Revenue (DOR) announced the change in Tax Information Publication (TIP) 25A01-07, issued July 1, 2025.
The exemption is part of newly enacted legislation: Section 38 of Chapter 2025-208, Laws of Florida. It provides a clear, statewide exemption for admissions to Florida State Parks operated by the Florida Department of Environmental Protection.
What Does the Sales Tax Exemption Cover?
According to TIP 25A01-07, the exemption applies to the following:
- Daily admission to Florida State Parks
- Annual entrance passes
- Special-use entrance fees for vehicle access
Operators must ensure receipts reflect the tax exemption once any pricing changes take effect or new products are introduced. However, the law does not require any additional forms or filings from taxpayers or park staff at this time.
What Is Not Exempt?
This exemption only applies to admission fees. Sales tax still applies to other taxable transactions at state parks, including:
- Concessions (e.g., food, beverages)
- Merchandise
- Camping or lodging services not specifically included in an admission charge
Background and Purpose
The policy reflects a legislative effort to increase public access to natural areas and reduce the cost burden for Florida residents and visitors. With over 175 parks and trails across the state, the exemption is expected to promote tourism and recreation while simplifying park pricing.
Legal Authority
This exemption is authorized under:
- Section 38, Chapter 2025-208, Laws of Florida
- TIP 25A01-07, published by the Florida Department of Revenue on July 1, 2025
Learn More
To review the official guidance, download the full TIP here:
TIP 25A01-07 – Admissions to Florida State Parks Exempt from Sales and Use Tax (PDF)
For questions, contact the Department of Revenue or visit floridarevenue.com.
Moffa Tax Law | Florida State and Local Tax Attorneys
© 2025 Jeanette Moffa. All Rights Reserved.
Attorneys Jeanette Moffa and James McAuley of Moffa Tax Law co-authored the July/August 2025 article.
The exemption covers daily entrance fees, annual entrance passes, and vehicle admission charges to Florida State Parks.
No. The exemption applies to all park visitors, regardless of residency. It is a blanket exemption statewide.
Yes. The exemption applies to all Florida State Parks operated by the Florida Department of Environmental Protection.
No. The exemption only applies to admission fees, not to camping, cabin rentals, merchandise, or food.
Yes. If a vendor collects admission fees, they must ensure those charges are not taxed starting July 1, 2025. All other taxable goods and services remain subject to Florida sales tax.
Yes. Park receipts should reflect the exemption by excluding sales tax from the admission charge.
The exemption is based on Section 38, Chapter 2025-208, Laws of Florida, and implemented via TIP 25A01-07 from the Florida Department of Revenue.
No. The exemption is automatic for all qualifying admission charges. No action is required by park visitors.
You can view the full TIP at:
https://floridarevenue.com/taxes/tips/Documents/TIP_25A01-07.pdf
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.