FL—Sales & Use Tax: Holiday Authorized for Tools Frequently Used by Skilled Trade Workers

Florida sales& use tax may not be collected during the period from September 3, 2022 through September 9, 2022, on the retail sale of:

• hand tools selling for $50 or less per item;
• power tools selling for $300 or less per item;
• power tool batteries selling for $150 or less per item;
• work gloves selling for $25 or less per pair;
• safety glasses selling for $50 or less per pair, or the equivalent if sold in sets of more than one pair;
• protective coveralls selling for $50 or less per item;
• work boots selling for $175 or less per pair;
• tool belts selling for $100 or less per item;
• duffle bags or tote bags selling for $50 or less per item;
• tool boxes selling for $75 or less per item;
• tool boxes for vehicles selling for $300 or less per item;
• industry textbooks and code books selling for $125 or less per item;
• electrical voltage and testing equipment selling for $100 or less per item;
• LED flashlights selling for $50 or less per item;
• shop lights selling for $100 or less per item; and
• handheld pipe cutters, drain opening tools, and plumbing inspection equipment selling for $150 or less per item.

The sales tax holiday does not apply to rentals of any eligible items and sales within a theme park, entertainment complex, public lodging establishment, or airport.

SOURCE

About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.