Florida Issues Guidance on 2026 Back-to-School and Outdoor Recreation Sales Tax Holidays

The Florida Department of Revenue has released guidance for two sales tax holidays affecting retailers and consumers in the second half of 2026: the annual Back-to-School Sales Tax Holiday and a new Hunting, Fishing, and Camping Sales Tax Holiday.

Retailers operating in Florida, or shipping to Florida customers, should confirm their point-of-sale systems are set up to apply these exemptions correctly during each window.

Back-to-School Sales Tax Holiday: July 20 – August 20, 2026

During this one-month period, Florida will exempt qualifying purchases of clothing, footwear, school supplies, learning aids, and personal computers or computer-related accessories, each subject to its own price cap. The exemption applies to both in-store and online purchases but does not extend to sales made within theme parks, entertainment complexes, public lodging establishments, or airports.

Hunting, Fishing, and Camping Sales Tax Holiday: September 1 – December 31, 2026

This four-month holiday exempts qualifying outdoor recreation items related to hunting, fishing, and camping from Florida sales tax. The exemption applies to retail sales only. It does not extend to rentals of eligible items or to purchases made for commercial use.

What Businesses Should Do Now

Because each holiday involves specific item categories and price thresholds, retailers should review the Florida Department of Revenue’s guidance in detail well before each starting date. This includes confirming which products qualify, updating tax settings in point-of-sale and e-commerce systems, and training staff on how the exemptions apply at checkout.

The Department of Revenue maintains a dedicated page with the complete list of qualifying items, price limits, and exclusions for both holidays: Florida Department of Revenue – Sales Tax Holidays and Exemption Periods.

How HBK Can Help

Sales tax holidays create real compliance exposure for retailers who don’t apply exemptions correctly, especially across multiple locations or online channels. HBK’s SALT Advisory team helps businesses interpret state guidance, update tax processes, and avoid costly missteps.

Contact HBK’s SALT Advisory team at hbksalt@hbkcpa.com to review how these Florida sales tax holidays affect your business.