Tax Alerts

FL – Governor proposes tax relief as part of his "Framework for Freedom" budget

Florida Gov. Ron DeSantis, along with Senate President Kathleen Passidomo and House Speaker Paul Renner, have announced their intent to pass sales and use, motor fuel, and other fuel tax relief under the “Framework for Freedom Budget” for fiscal year 2023-2024.

Proposed Tax Relief Plan
The budget package includes proposals to enact:

a permanent sales and use tax exemption for baby and toddler necessities such as clothing, shoes, and diapers for children under 5, and all baby wipes;

a permanent sales and use tax exemption for cribs and strollers;

a permanent sales and use tax exemption on new gas stoves fueled by combustible gas such as syngas, natural gas, propane, butane, liquefied petroleum gas (LPG), or other flammable gas;

a permanent sales and use tax exemption for over-the-counter pet medications such as flea and tick prevention;

a provision that would allow businesses and vendors that choose to e-file taxes with the Florida Department of Revenue to save up to $60;

a temporary one-year sales and use tax exemption for cosmetic articles and toiletries that may contain medicinal ingredients such as soap, toothpaste, hairspray, shaving products, mouthwash, shampoo, and deodorant;

a temporary one-year sales and use tax exemption for dental and oral hygiene products used for preventative oral healthcare such as toothbrushes, dental floss, oral irrigators, and mouth wash;

a temporary one-year sales and use tax exemption for children’s books;

a temporary one-year sales and use tax exemption on children’s toys designated for children between the ages of 2 and 12 years old;

a temporary one-year sales and use tax exemption on children’s athletic equipment necessary for children to participate in a sports activity such as children’s bikes, children’s scooters, children’s rollerblades and skates, footballs, soccer balls, baseballs, baseball bats, and basketballs;

a temporary one-year sales and use tax exemption on household consumer discretionary non-exempt products and items under $25 such as laundry detergent, toilet paper, paper towels, hand soap, dish soap, disinfecting wipes and spray, hand sanitizer, trash bags, facial tissue, and sponges;

two back-to-school sales tax holidays, one in the fall and one in the spring, that would apply to clothing up to $100, school supplies up to $50, and personal computers and related accessories priced $1,500 or less;

a 14-day disaster preparedness sales tax holiday on items needed during disasters including generators priced at $1,000 or less;

a 15-week “Freedom of Summer” sales tax holiday on certain outdoor recreation purchases, such as the first $100 of the sales price of sunglasses, the first $200 of the sales price of tents, and the first $500 of the sales price of kayaks or canoes, as well as tickets for events, museums, the arts, and more;

a temporary one-year sales and use tax exemption on pet foods for all household pets including dogs, cats, fish, rabbits, hamsters, ferrets, guinea pigs, birds, and reptiles;

a 7-day skilled worker tool sales tax holiday on various hand tools and power tools and accessories used by Florida workers;

a temporary one-year sales and use tax exemption on Energy Star appliances such as washing machines, clothes dryers, and water heaters selling for $1,500 or less and refrigerators selling for $3,000 or less, that meet or exceed the Energy Star Program requirements; and

a two-year extension of the motor fuel, other fuel, and sales and use tax exemptions on natural gas fuel.

News Release, Office of Florida Gov. Ron DeSantis, February 8, 2023

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