Governor Ron DeSantis signed Florida’s omnibus tax bill on June 29, 2026 (H7031E, S.S. 2026E). Most provisions take effect July 1, 2026, though several carry different effective dates noted below. The bill touches property tax, gaming tax, insurance premium tax, and tax credit programs, but the sales and use tax provisions are the ones most likely to affect day-to-day compliance for Florida retailers, contractors, and residents. Here is what changed.
Refund Provisions
State university and college contractors. Sales of tangible personal property to contractors working directly for, or as agents of, a state university or Florida College System institution are now exempt from sales and use tax when that property becomes part of public works owned by the institution. In practice, this exemption applies as a refund of tax already paid, not a point-of-sale exemption. The Florida Department of Revenue must issue the refund within 30 days of formally approving the taxpayer’s application.
Home hardening products. Through June 30, 2029, homeowners can claim a sales tax refund of up to $500 per residence for qualifying home hardening products, including impact-resistant doors, garage doors, and windows. To qualify, the property must carry a homestead exemption and have a just value of $700,000 or less. Applications are accepted between July 1, 2026, and September 30, 2029.
Sales Tax Holiday Changes
Back-to-school holiday moves off the calendar month. The annual back-to-school sales tax holiday no longer runs for the full month of August. It now runs from July 20 through August 20. Eligible purchases remain clothing up to $100, school supplies up to $50, and personal computers up to $1,500.
New holiday for hunting, fishing, and camping gear. A new sales tax holiday runs from September 1 through December 31, 2026, covering certain firearms, ammunition, bows, fishing gear, and camping supplies.
Exemptions
Admissions. An exemption is established for admissions to Association of Tennis Professionals’ ATP Masters or Women’s Tennis Association WTA tournaments until July 1, 2029.
Propane Tanks. An exemption is established for propane tanks with a capacity of 20 lbs. or less.
What Florida Taxpayers Should Do Now
Retailers should update point-of-sale systems ahead of the shifted back-to-school holiday dates and the new hunting, fishing, and camping holiday. Contractors working on state university or college projects should review whether projects with state universities will qualify for the new refund. Homeowners investing in storm-hardening upgrades have a multi-year window to claim the $500 refund, but the application must be made before September 30, 2029. We expect the Florida Department of Revenue will issue additional guidance related to these new exemptions and taxpayers should monitor the Department’s website for further guidance.
If you have questions about how these sales and use tax changes affect your business, contact HBK’s SALT Advisory Group at hbksalt@hbkcpa.com.
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