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Florida Department of Revenue Press Release
Freedom Week sales tax holiday on specific admissions and outdoor activity supplies July 1 - 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 performances scheduled to be held between July 1, 2022 and December 31, 2022:
• Live music events
• Live sporting events
• Movies to be shown in a movie theater
• Ballet
• Plays
• Musical theatre performances
• Fairs
• Festivals
• Cultural events
• Private and membership clubs providing physical fitness facilities Admissions purchased for any of the following:
• Museums, including annual passes
• State parks, including annual passes
• Season tickets for ballets, plays, music events, and musical theatre performances
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 $25 of the sales price:
• Goggles
• Snorkels
• Swimming masks
(New for 2022)
On the first $35 of the sales price:
• Inflatable chairs
• Pool floats
• Pool toys
• Recreational pool tubes
On the first $50 of the sales price:
• Safety flares
On the first $75 of the sales price:
• Coolers
• Life jackets
• Oars
• Paddles
On the first $150 of the sales price:
• Inflatable recreational water tubes and floats capable of being towed
• Kneeboards
• Wakeboards
• Water skis
On the first $300 of the sales price:
• Paddleboards
• Surfboards
On the first $500 of the sales price:
• Canoes
• Kayaks
Camping supplies:
On the first $30 of the sales price:
• Camping lanterns
• Flashlights
On the first $50 of the sales price:
• Camping stoves
• Collapsible camping chairs
• Portable hammocks
• Sleeping bags
On the first $200 of the sales price:
• Tents
Fishing supplies:
On the first $5 of the sales price if sold individually or the first $10 of the sales price if multiple items are sold together:
• Bait
• Fishing tackle
On the first $30 of the sales price:
• Tackle Bags
• Tackle boxes
On the first $75 of the sales price if sold individually or the first $150 of the sales price if sold as a set:
• Reels
• Rods
Note: Excludes supplies used for commercial fishing purposes.
General outdoor supplies:
On the first $15 of the sales price:
• Insect repellant
• Sunscreen
On the first $30 of the sales price:
• Water bottles
On the first $50 of the sales price:
• Bicycle helmets*
• Hydration packs
* Bicycle helmets marketed for use by youth are always exempt from sales tax.
On the first $100 of the sales price:
• Sunglasses (except prescription**)
** Prescription eyeglasses are always exempt from sales tax.
On the first $200 of the sales price:
• Binoculars
On the first $250 of the sales price:
• Bicycles
• Outdoor gas or charcoal grills
(New for 2022)
Residential pool supplies
On the first $100 of the sales price:
• Covers
• Filters
• Lights
• Nets
• Residential pool and spa replacement parts
On the first $150 of the sales price:
• Residential pool and spa chemicals when purchased by an individual
Sports equipment:
Selling for $40 or less:
• Any item used in individual or team sports, not including clothing or footwear
For more information, visit floridarevenue.com/taxes.
