Intersecting with the staged re-opening of the state in light of the Coronavirus/COVID-19 pandemic is the traditional Atlantic hurricane season beginning June 1, 2020. 1 That is an unfortunate confluence of phenomena, but is the fact we confront.
That being the case, and as has been done a number before, the Legislature declared as ‘tax holiday’ for hurricane-related supplies. In this case, from Friday May 29, 2020 through Thursday June 4, 2020. 2
The following is the Florida Department of Revenue list of qualifying items:
Selling for $10 or less:
Reusable ice (reusable ice packs)
Selling for $20 or less:
Any portable, self-powered light source (powered by battery, solar, hand-crank, or gas):
Candles Flashlights Lanterns
Selling for $25 or less:
Any gas or diesel fuel container, including LP
gas and kerosene containers
Selling for $30 or less:
Batteries, including rechargeable batteries, listed sizes only (excluding automobile and boat batteries):
AAA-cell AA-cell
C-cell D-cell
6-volt 9-volt
Coolers and ice chests (food-storage; nonelectrical)
Selling for $50 or less:
Bungee cords
Ground anchor systems
Radios (powered by battery, solar, or hand-crank)
Two-way
Weather band
Ratchet straps
Tarpaulins (tarps)
Tie-down kits
Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
Selling for $750 or less:
Portable generators used to provide light or communications, or to preserve food in the event of a power outage
Note: Eligible light sources and radios qualify for the exemption even if electrical cords are also included.
For the full FDOR Tax Information Publication.
Please plan accordingly. Which in this case means (thinking in terms of proactive risk management) wear a mask and gloves. There is nothing wrong with ‘doubling down’ on safety.
For information about Bogin, Munns & Munns’ own response to Coronavirus readiness please visit.
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Note: Citations are given to the sources to respect the original authors’ copyrights.
1 https://www.boginmunns.com/florida-2020-hurricane-season-begins-early/
2 https://floridapolitics.com/archives/335158-hurricane-sales-tax-holiday-could-boost-coronavirus-stricken-businesses.
– For more information, call Philip N. Kabler of the Gainesville, FL office of Bogin, Munns & Munns at 352.332.7688, where he practices in the areas of business, banking, real estate, and equine law. He has taught business and real estate law courses at the University of Florida Warrington College of Business Administration and Levin College of Law and is the President-Elect of the Eighth Judicial Circuit Bar Association.
NOTICE: The article above is not intended to serve as legal advice, and you should not rely on it as such. It is offered only as general information. You should consult with a duly licensed attorney regarding your Florida legal matter, as every situation is unique. Please know that merely reading this article, subscribing to this blog, or otherwise contacting Bogin, Munns & Munns does not establish an attorney-client relationship with our firm. Should you seek legal representation from Bogin, Munns & Munns, any such representation must first be agreed to by the firm and confirmed in a written agreement.
