From AnidjarLaw, Hollywood in Broward County
Timely updates you can act on today. Florida has made several changes that help families, investors, and business owners save at the register and plan smarter for the year.
What changed in August
- Back to School tax holiday
- Dates August 1 through August 31, 2025
What is tax free
- Clothing, shoes, wallets, and bags priced 100 dollars or less per item
- School supplies priced 50 dollars or less per item
- Learning aids and jigsaw puzzles priced 30 dollars or less per item
- Personal computers and certain computer accessories for personal use priced 1,500 dollars or less per item
Common exclusions
- Phones, game consoles, and devices that are not primarily for data processing
- Commercial purchases
- Items above the price caps
- Sales inside theme parks, entertainment complexes, public lodging, and airports
Quick examples
- Laptops for the family, headphones, printers, keyboards, and routers that fit the price cap
- Backpacks, uniforms, sneakers, and raincoats that are 100 dollars or less per item
- Binders, composition books, markers, tape, scissors, and calculators at 50 dollars or less
New permanent exemptions that started August 1
These items are now tax free year round in Florida:
- AA, AAA, C, D, 6 volt, and 9 volt batteries
- Bicycle helmets for both youth and adult
- Carbon monoxide alarms
- Fire extinguishers
- Ground anchor systems and tie down kits
- Insect repellent registered with the EPA
- Life jackets
- Portable gas cans that are 5 gallons or less
- Portable generators up to 10,000 running watts
- Smoke detection devices
- Sunscreen intended primarily to block ultraviolet radiation
- Waterproof tarpaulins up to 1,000 square feet
Why it matters Hurricane and home safety gear now costs less. Families and landlords can refresh safety items without waiting for a short holiday window.
Precious metals exemption
– Gold, silver, and platinum bullion are fully exempt from Florida sales and use tax regardless of price
– Useful for investors and for estate planning when allocating hard assets
What changes in October
Florida repeals the state sales tax on commercial real property rent
- Effective date October 1, 2025
- Applies to Office, retail, warehouses, self storage, and similar commercial space
What it means No state sales tax and no discretionary surtax will apply to rent for occupancy periods that begin on or after October 1
Important timing rules
- Rent covering any period through September 2025 remains taxable even if paid in October or later
- Rent for October 2025 and later is not taxable even if paid in September
Compliance notes for landlords
- Keep filing returns through your final September 2025 reporting period, even if no tax is due
- If you later receive rent for pre October periods, you must report the tax
- Scholarship credit allocations tied to commercial rent ended in July 2025
Refunds and records
- If you charged tax on rent for October through December 2025 and already remitted it, you must refund the tenant before requesting a refund from the Department
- Maintain suitable books and records for at least three years
Smart moves to consider now
For families
– Combine the Back to School savings with the new year round exemptions to refresh backpacks, uniforms, sunscreen, and safety items
For business owners and landlords
– Update lease invoices and automated systems so rent beginning October 1 is billed without tax
– Reconcile August and September rent to ensure tax is still collected where required
– Review any scholarship credit balances tied to commercial rent
For investors and estate planners
– Consider timing larger bullion purchases to Florida for the sales tax exemption
– Coordinate with your estate plan so titled assets and beneficiary designations match your goals
FAQs
Is October rent taxable if I paid it in September ?
No. Payments made before October 1 for October occupancy are not taxable. You still need to file a September return even if no tax is due.
Is August rent taxable if I paid it in October ?
Yes. Rent for periods through September remains taxable even if you pay after October 1.
I prepaid rent for October through December and the landlord charged tax. Can I get it back ?
Yes. The landlord must first refund you. The landlord can then request a refund from the Department using the DR 26S form with proof of the refund.
Do the school savings cover phones ?
No. Cellular phones and game consoles do not qualify. Computers and computer accessories for personal use do qualify within the price cap.
Are adult bicycle helmets exempt now ?
Yes. All bicycle helmets are exempt as of August 1.
Are surge protectors or printer paper exempt during Back to School ?
No. Those items are taxable. Eligible computer accessories like keyboards, mice, printers, and non recreational software qualify within the price cap.
Are diapers exempt in Florida ?
Yes. Diapers and diaper inserts for children and adults and incontinence products for human use are always exempt from Florida sales tax.
A practical reminder
For landlords and tenants
- Double check which month the rent covers before you decide whether tax applies
- Keep separate lines on your invoices for pre October and post October periods
For families and students
- Keep receipts for August purchases in case of returns or exchanges after the holiday window
We are here to help
AnidjarLaw advises clients on tax aware estate planning, probate, and business matters throughout Broward County and South Florida. If these changes affect your family, your lease, or your investments, we can help you apply them correctly and protect your interests.
Call (954) 900-9871 or contact us via chat to schedule a consultation today.
This newsletter is for general information and is not legal advice. Reading it does not create an attorney client relationship.
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