NEWS & INSIGHTS
Florida Makes Disaster‑Preparedness Items Permanently Sales‑Tax Exempt
Effective August 1, 2025, the Florida Department of Revenue has made permanent the sales-tax exemptions on commonly purchased safety and preparedness items—including batteries, helmets, fire extinguishers, life jackets, generators, insect repellent, and more—via TIP 25A01‑05.
🛡️ What’s Covered Permanently?
- Batteries (AA, AAA, C, D, 6 V, 9 V)
- All bicycle helmets
- Carbon monoxide and smoke alarms
- Fire extinguishers
- Ground anchor / tie-down kits
- EPA-registered insect repellent
- USCG-approved life jackets
- Portable gas cans (≤ 5 gal)
- Portable generators (≤ 10 kW)
- Sunscreen (UV only)
- Waterproof tarps (≤ 1,000 sq ft)
📘 Why Florida Did It
The move, under Section 46, Chapter 2025‑208, Laws of Florida, aims to help residents maintain preparedness year-round without relying on periodic tax holidays.
📌 What Retailers Must Do
- Adjust POS systems to exempt these items
- Train staff to apply exemptions correctly
- Update receipts and promotional materials
For full details, view the official guidance: TIP 25A01‑05 (PDF)
Moffa Tax Law | Florida State and Local Tax Attorneys
These become permanent on August 1, 2025, per TIP 25A01‑05.
Effective August 1, 2025, the exemptions are permanent.
Batteries (AA, AAA, C, D, 6‑volt, 9‑volt), all bicycle helmets, carbon monoxide alarms, fire extinguishers, ground anchor kits, insect repellent (EPA-registered), life jackets (USCG-approved), portable gas cans (≤ 5 gal), portable generators (≤ 10 kW), smoke detectors, sunscreen (UV-only), waterproof tarps (≤ 1,000 sq ft).
Yes—update POS systems, receipts, and staff training to reflect year-round exemption.
They’re permanent via Section 46, Chapter 2025‑208, Laws of Florida.
Correct—these items were temporarily exempt during disaster preparedness and “Freedom Week” holidays, but now are exempt permanently.
No. Consumers automatically benefit upon purchase of qualifying items after August 1, 2025.
No—only sunscreens primarily intended to block UV rays are exempt. Cosmetic lotions containing SPF are not.
Yes—this is a statewide, not county- or city-specific, exemption.
See the full TIP: TIP 25A01‑05 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.