TIP

TIP #22A01-04
Date Issued: 05/06/22
 
Tax Information Publication

Freedom Week
Sales Tax Holiday on Specific Admissions and
Outdoor Activity Supplies
July 1, 2022 Through July 7, 2022
The sales tax holiday begins on Friday, July 1, 2022, and ends on Thursday, July 7, 2022. During
this sales tax holiday period, tax is not due on the retail sale of admissions to music events, sporting
events, cultural events, specified performances, movies, museums, state parks, and fitness facilities.
Also exempt from sales tax during this holiday period are eligible boating and water activity supplies,
camping supplies, fishing supplies, general outdoor supplies, residential pool supplies, and sporting
equipment.
This sales tax holiday does not apply to:
• Rentals of any eligible items
• Sales within a theme park, entertainment complex, public lodging establishment or airport
References: Section 45, Chapter 2022-97, Laws of Florida; Emergency Rule 12AER22-4, Florida Administrative Code

Eligible Items
Admissions to the following events or • Festivals
performances scheduled to be held between • Cultural events
July 1, 2022 and December 31, 2022: • Private and membership clubs providing
• Live music events physical fitness facilities
• Live sporting events
Admissions purchased for any of the following:
• Movies to be shown in a movie theater
• Museums, including annual passes
• Ballet
• State parks, including annual passes
• Plays
• Season tickets for ballets, plays, music
• Musical theatre performances
events, and musical theatre performances
• Fairs
Note: If an admission is purchased tax exempt and subsequently resold, the purchaser must collect tax on the full sales
price of the resold admission.

Boating and water activity supplies: On the first $50 of the sales price:
On the first $25 of the sales price: • Safety flares
• Goggles • Snorkels
• Swimming masks On the first $75 of the sales price:
• Coolers • Life jackets
(New for 2022) • Oars • Paddles
On the first $35 of the sales price:
• Inflatable chairs • Pool floats On the first $150 of the sales price:
• Pool toys • Recreational pool tubes • Inflatable recreational water tubes and floats
capable of being towed
• Kneeboards • Wakeboards • Water skis

Tax Information Publication - 2022 Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies, Page 1
On the first $300 of the sales price: On the first $30 of the sales price:
• Paddleboards • Surfboards • Water bottles
On the first $500 of the sales price: On the first $50 of the sales price:
• Canoes • Kayaks • Bicycle helmets*
• Hydration packs
Camping supplies:
* Bicycle helmets marketed for use by youth are
On the first $30 of the sales price:
always exempt from sales tax.
• Camping lanterns • Flashlights
On the first $100 of the sales price:
On the first $50 of the sales price:
• Sunglasses (except prescription**)
• Camping stoves • Collapsible camping chairs
** Prescription eyeglasses are always exempt from
• Portable hammocks • Sleeping bags
sales tax.
On the first $200 of the sales price:
On the first $200 of the sales price:
• Tents
• Binoculars
Fishing supplies:
On the first $250 of the sales price:
On the first $5 of the sales price if sold
• Bicycles
individually or the first $10 of the sales price if
• Outdoor gas or charcoal grills
multiple items are sold together:
• Bait • Fishing tackle (New for 2022)
Residential pool supplies
On the first $30 of the sales price:
On the first $100 of the sales price:
• Tackle Bags • Tackle boxes
• Covers • Filters
On the first $75 of the sales price if sold individu- • Lights • Nets
ally or the first $150 of the sales price if sold as a • Residential pool and spa replacement parts
set:
On the first $150 of the sales price:
• Reels • Rods
• Residential pool and spa chemicals when
Note: Excludes supplies used for commercial fishing purchased by an individual
purposes.
Sports equipment:
General outdoor supplies: Selling for $40 or less:
On the first $15 of the sales price: • Any item used in individual or team sports, not
• Insect repellant • Sunscreen including clothing or footwear

Reporting Sales Buy One, Get One Free or for a Reduced Price
Florida dealers should report the sales of eligible The total price of items advertised as “buy one, get
items sold during the sales tax holiday period as one free” or “buy one, get one for a reduced price”
exempt sales on their sales tax returns. cannot be averaged for both items to qualify for the
exemption.
Items Normally Sold as a Unit
Items normally sold as a unit must continue to be Gift Cards
sold in that manner; these items cannot be separately The sale of a gift card is not taxable. A gift card does
priced and sold as individual items in order to qualify not reduce the sales price of an item. Eligible items
for the sales tax exemption. purchased during the sales tax holiday period using a
gift card qualify for the exemption, regardless of when
Sets Having Exempt and Taxable Items the gift card was purchased. Eligible items purchased
When tax-exempt items are normally sold together after the sales tax holiday period using a gift card are
with taxable merchandise as a set or single unit, the taxable, even if the gift card was purchased during
sales price of the set or unit is subject to sales tax. the sales tax holiday period.

Tax Information Publication - 2022 Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies, Page 2
Remote Sales Rain Checks
Eligible items purchased through a marketplace Eligible items purchased during the sales tax holiday
provider or from a remote seller are exempt when period using a rain check qualify for the exemption
the order is accepted by the marketplace provider or regardless of when the rain check was issued.
remote seller during the sales tax holiday period for However, issuance of a rain check during the sales
immediate shipment, even if delivery is made after tax holiday period will not allow for an eligible item to
the sales tax holiday period. be exempt if the item is purchased after the sales tax
holiday period.
Coupons, Discounts and Rebates
The sales price of an item includes all consideration Layaway Sales
received by the retailer for that item. It is not limited to A layaway sale is a transaction in which merchandise
the amount paid by a customer. A coupon, discount is set aside for future delivery to a customer who
or rebate offered by the retail seller reduces the sales makes a deposit, agrees to pay the balance of the
price of an item because it reduces the total amount purchase price over a period of time and receives the
received by the retail seller for such an item. Because merchandise at the end of the payment period.
a retailer’s coupon, discount or rebate reduces
the sales price of an item, such discounts may be Eligible items sold as layaway sales qualify for the
used to determine whether an item qualifies for the exemption when the customer:
exemption. • Accepts delivery of the merchandise during
thesales tax holiday period; or
However, a retailer is reimbursed for the amount of • Puts an eligible item on layaway, even if final
any discount created by a manufacturer’s coupon payment is made after the sales tax holiday
discount or rebate, and the amount of the period.
reimbursement is included in the total sales price
of the item. Because the sales price is not actually Service Warranties
reduced by a manufacturer’s coupon, discount or The taxation of any charges for a service warranty
rebate, such discounts cannot be used to determine contract depends on the taxability of the product
if an item qualifies for the exemption. being sold. If the retail sale of an item is exempt from
tax, the charge for a service warranty sold with the
Returns item is exempt.
When a customer returns an eligible item purchased
during the sales tax holiday period and requests a Shipping and Handling
refund or credit of tax: When separately stated shipping charges are part of
• The customer must produce a receipt or invoice the sales price and both taxable and exempt items
showing tax was charged and paid on the original are listed on a sales invoice or receipt, the shipping
purchase of the item; or charges must be proportionately allocated to the
• The retailer must have sufficient documentation charge for each item to determine the total sales
to show tax was paid on the original purchase of price of the item. The charge for each item is divided
the item. by the total charge of all the items ordered to obtain
the percentage of charge that each item bears to
Exchanging a Purchase After the Sales Tax the total order. The amount of the shipping charge
Holiday Period applicable to each item is calculated by multiplying
When a customer purchases an eligible item during the total shipping charge by the percentage of
the sales tax holiday period then later exchanges the cost for each item. If the item sold is exempt, the
item for the same item (e.g., different size or color), associated shipping charge is also exempt.
no tax is due, even if the exchange is made after the
sales tax holiday period. Panama City and Panama City Beach Dealers
Only: Panama City and Panama City Beach impose
When a customer purchases an eligible item during a 1% merchant’s license fee or tax on retailers. The
the sales tax holiday period then later returns the merchant’s license fee is included in the sales price
item and receives credit toward the purchase of an of each item. When the fee is separately stated, and
item that did not qualify for the exemption, the new both taxable and exempt items are listed on a sales
item purchased is subject to sales tax. invoice or receipt, the merchant’s license fee must be
allocated to the charge for each item on the invoice. If
the item is exempt, the associated merchant’s license
fee is exempt.

Tax Information Publication - 2022 Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies, Page 3
 For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by
its own effect create rights or require compliance.

For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at
850-488-6800, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000,
5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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Tax Information Publication - 2022 Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies, Page 4