Florida's 2026 Hunting, Fishing, and Camping Sales Tax Holiday: Exemptions, Thresholds, and Retailer Compliance

Florida’s 2026 Hunting, Fishing, and Camping Sales Tax Holiday is a temporary sales tax exemption for qualifying outdoor recreation products sold between September 1, 2026, and December 31, 2026. The exemption applies to specified camping supplies, fishing supplies, firearms, ammunition, bows, crossbows, and certain listed accessories. The Florida Department of Revenue explains the holiday in Tax Information Publication (TIP) 26A01-06, which was issued on July 1, 2026. The exemption was enacted through Section 43, Chapter 2026-239, Laws of Florida. 

For retailers, marketplace providers, CPAs, and tax practitioners, the holiday involves more than tax-free purchases. The Department’s guidance contains item-specific limitations, price thresholds, reporting requirements, and transaction rules. As a result, businesses should review product classifications, inventory systems, and sales procedures before the exemption period begins.

Legislative Background and Holiday Period

Florida’s 2026 Hunting, Fishing, and Camping Sales Tax Holiday begins on September 1, 2026, and ends on December 31, 2026. During this four-month period, sales tax is not due on certain qualifying hunting, fishing, and camping products identified in TIP 26A01-06. The Department also states that the exemption does not apply to rentals of otherwise qualifying products or to purchases made for commercial use.

Unlike shorter Florida sales tax holidays, this exemption spans an entire hunting and outdoor recreation season. Consequently, affected businesses may need to implement longer-term point-of-sale changes rather than temporary tax overrides. 

The Department’s guidance serves as the primary source of administrative direction regarding product eligibility, transaction timing, reporting obligations, and special rules affecting marketplace transactions and bundled sales.

Which Camping Supplies Qualify for Florida’s 2026 Sales Tax Holiday?

TIP 26A01-06 identifies several categories of camping supplies that qualify for exemption, provided the applicable sales price thresholds are met. 

Camping lanterns and flashlights qualify when sold for $30 or less. Camping stoves, portable hammocks, collapsible camping chairs, and sleeping bags qualify when sold for $50 or less. Tents qualify when sold for $200 or less.

These price thresholds are critical. Eligibility depends not only on the type of product sold but also on the product’s sales price. Therefore, a qualifying item may lose exemption eligibility when the applicable statutory threshold is exceeded. Retailers should verify that inventory systems accurately identify qualifying products and corresponding sales limits.

Which Fishing Supplies Qualify for Florida’s 2026 Sales Tax Holiday?

Fishing-related exemptions are also subject to detailed dollar limitations. 

Bait and fishing tackle qualify when sold individually for $10 or less. They also qualify when multiple items are sold together for $20 or less. Tackle boxes and tackle bags qualify when priced at $30 or less. Fishing rods and reels qualify when sold individually for $75 or less or as a set for $150 or less.

Furthermore, retailers that package fishing equipment together for promotional purposes should review pricing structures carefully. The Department distinguishes between individual sales and bundled sales in several parts of the holiday guidance. As a result, packaging decisions may affect exemption eligibility.

Which Hunting Supplies Qualify for Florida’s 2026 Sales Tax Holiday?

The hunting category includes some of the most significant items covered by the holiday. According to the Department, eligible hunting supplies include firearms, ammunition, bows, crossbows, specified bow and crossbow accessories, and specified firearm accessories. 

Qualifying firearms include pistols, rifles, and shotguns. Ammunition qualifies under the definition provided in section 790.001(1), Florida Statutes. The Department further explains that all required ammunition components must be present for a product to qualify as ammunition for purposes of the exemption. 

The exemption also extends to bows and crossbows. In addition, certain accessories qualify, including arrows, bolts, quarrels, quivers, releases, sights or optics, and wristguards. The Department provides specific definitions for bows and crossbows to assist retailers in classifying products correctly. 

Firearm Accessory Exemptions Are Narrow

One of the most important compliance provisions concerns firearm accessories.

TIP 26A01-06 states that firearm accessories are limited to specifically identified products. Those products include barrels, cases, range bags, charging handles, cleaning kits, handguards, holsters, internal parts and components, magazines, pistol grips, shooting chronographs, shooting mats, rests, bipods, sights, optics, slides, cylinders, slings, stocks, braces, suppressors, silencers, and triggers. 

Importantly, the Department expressly states that items not specifically listed as firearm accessories are not exempt during the holiday period. Consequently, retailers should avoid broad interpretations that extend beyond the Department’s written guidance. 

For dealers selling hunting and firearm-related products, proper classification may be one of the most significant compliance issues associated with the holiday. 

Do Marketplace and Remote Seller Transactions Qualify?

The Department dedicates significant attention to online and remote transactions. 

Eligible products purchased through a marketplace provider or remote seller qualify for exemption when the order is accepted during the holiday period for immediate shipment, even if delivery occurs after December 31, 2026.

According to the Department, an order is accepted when action has been taken to fulfill the order for immediate shipment. Examples include assigning an order number, confirming an internet order by email, or documenting receipt of an order received by mail.

The Department also explains that a shipment may remain eligible even when inventory shortages, backorders, or fulfillment delays occur. The key consideration is whether the customer requested delayed shipment.

Because of these timing rules, marketplace facilitators and remote sellers should carefully evaluate online ordering and fulfillment procedures.

How Does the Department Treat Gift Cards, Layaway Sales, and Exchanges?

TIP 26A01-06 addresses several common transaction scenarios. 

First, eligible products purchased during the holiday with a gift card qualify for the exemption regardless of when the gift card was purchased. However, purchases made after December 31, 2026 remain taxable even when paid for using a gift card acquired during the holiday period. 

Second, the exemption may apply to layaway transactions. Eligible items qualify if the customer accepts delivery during the holiday period or places the item on layaway during the holiday, even when final payment occurs after the holiday ends. 

Third, exchanges receive separate treatment. When a customer exchanges an eligible item for the same item, such as a different size or color, no additional tax is due. However, if the customer returns the exempt item and uses store credit toward a nonqualifying product, the replacement item becomes taxable. 

Bundled Sales May Eliminate the Exemption

Perhaps the most significant compliance trap involves bundled merchandise. 

The Department states that when exempt and taxable products are normally sold together as a set or single unit, the entire package is subject to sales tax. 

TIP 26A01-06 uses the example of a rifle scope sold with a camouflage hunting vest. The scope would qualify for exemption if sold separately. However, because the vest does not qualify, the entire package becomes taxable. 

As a result, retailers selling hunting kits, fishing combos, or camping packages should carefully review bundled products before the holiday begins. Product packaging decisions may directly affect tax treatment.

Reporting and Administration

The Department directs Florida dealers to report sales of qualifying products sold during the holiday period as exempt sales on their Florida sales tax returns. 

The TIP also addresses service warranties, shipping charges, returns, and refunds. When the underlying product qualifies for exemption, a service warranty sold with the item is also exempt. Likewise, shipping charges associated with exempt items may be exempt when allocated under the methodology described by the Department.

Accordingly, retailers should confirm that sales tax reporting systems properly track exempt transactions and retain supporting documentation that substantiates exempt treatment. Businesses evaluating exemption procedures and audit readiness may also find our Florida sales and use tax compliance guide helpful.

Beyond the Exemption: Administrative Challenges for Florida Retailers

Florida’s 2026 Hunting, Fishing, and Camping Sales Tax Holiday may receive attention because of its temporary tax-free treatment of outdoor recreation products. However, the more significant issue for many businesses is administration. The holiday lasts four months, covers numerous product categories, incorporates multiple price thresholds, and contains detailed transaction rules that retailers must apply consistently.

The Department’s guidance requires businesses to determine whether a product is specifically listed, whether a sales-price threshold is satisfied, whether the transaction involves a qualifying retail sale, and whether marketplace, gift card, layaway, shipping, exchange, or bundled-sale rules affect the outcome.

The treatment of firearm accessories and bundled merchandise demonstrates why product classification remains critical. In both circumstances, exemption eligibility depends on the Department’s specific guidance rather than broad assumptions about products associated with hunting, fishing, or camping.

As September 1 approaches, Florida retailers should view the holiday as more than a temporary exemption. Inventory classifications, point-of-sale programming, marketplace procedures, bundled product offerings, and employee training all play an important role in proper administration. Businesses that address those issues proactively will be better positioned to apply the exemption consistently and support their tax treatment if questions arise during a future sales tax examination.