Florida’s Tax Information Publications (TIPs) were issued in 2025. Below is a clear breakdown of the most impactful changes businesses and taxpayers should be aware of this year.

Annual Back-to-School Sales Tax Holiday

Florida’s popular Back-to-School Sales Tax Holiday is now permanent and will occur every year from August 1 through August 31. During this month-long exemption period, qualifying personal-use items are exempt from sales tax, including:

• Clothing priced at $100 or less per item
• School supplies costing $50 or less per item
• Laptops and tablets priced at $1,500 or less per item

Retailers must continue to report exempt sales but may deduct these amounts when calculating tax due.

New Permanent Sales Tax Exemptions Begin August 1

Effective August 1, 2025, several items that were previously exempt only during limited-time tax holidays are now tax-free year-round. Newly exempt items include:

• AA, AAA, C, D, 6-volt, and 9-volt batteries
• Bicycle helmets for both adults and children

These exemptions reduce administrative complexity for retailers while providing ongoing savings for consumers.

State Commercial Rentals Tax Eliminated Beginning October 1

Florida’s long-standing 2% state tax on commercial leases will be repealed starting October 1, 2025. Rent attributable to lease periods beginning on or after that date will no longer be subject to the state tax, though local discretionary surtaxes may still apply. Rent paid for periods before October 1, 2025, remains subject to the 2% state tax—even if payment is received after that date.

New “Great Outdoors” Sales Tax Holiday (September 8–December 31)

Florida will introduce its first Hunting, Fishing, and Camping Sales Tax Holiday, running from September 8 through December 31, 2025. During this period, qualifying outdoor recreation items will be exempt from sales tax, including:

• Rifles priced at $900 or less
• Tents priced at $300 or less
• Binoculars priced at $200 or less

Retailers must maintain detailed, SKU-level records of exempt sales for 60 months in the event of an audit.

Key Takeaways

Florida’s 2025 TIPs expand permanent exemptions, extend popular sales tax holidays, and phase out the commercial rentals tax—offering meaningful savings but also requiring careful compliance. With proper system updates and recordkeeping, businesses can apply these changes confidently while minimizing audit risk.

Source: Information summarized from the Florida Department of Revenue’s Tax Information Publications issued during 2025 (TIP #25A01-04, 25A01-05, 25A01-08, and 25A01-09).

Contact Us Today

Staying current with Florida’s updated sales tax rules can help businesses remain compliant while taking full advantage of new exemptions and tax holidays; call us at 203-489-0612 to discuss how these changes may affect your business.

Written by: Cristian Carlos