Hillsborough County, FL Garage & Yard Sales: Frequency, Duration & Permits (2026)
Key Facts
- Free sales allowed
- 2 per 6 months
- 3rd+ sale in period
- requires $30 tax receipt
- Issued by
- Hillsborough County Tax Collector
Summary
Hillsborough County caps free garage sales at two per household in any six-month period before a business tax receipt kicks in.
Any person who conducts more than two garage sales in a six-month period shall secure a business tax receipt from the Tax Collector of Hillsborough County in the manner prescribed in Section 46-163 and shall pay to the Tax Collector a business tax of $30.00.
(c) Garage sales shall mean a display or sale of merchandise by any person on premises owned by such person which are used as a dwelling or residence of said person when such merchandise is owned by that person. For purposes of this article, a garage sale shall also be defined, but not limited to the terms "yard sale," "apartment sale," "house sale," and "tag sale." (Ord. No. 95-4, § 51.01, 5-22-1995)
Full Breakdown
Sec. 46-206(b) of the County Code requires anyone holding more than two garage sales in a six-month window to obtain a business tax receipt from the Tax Collector and pay a $30.00 business tax, the same as any other retail seller. Two sales or fewer in six months need only the registration required under Sec. 46-206(a), with no tax owed.
Violations & Fines
Running a third-or-more sale in a six-month period without securing the business tax receipt exposes the seller to the county's general business-tax enforcement under this article.
Frequently Asked Questions
How many garage sales can I hold without a tax receipt?
Does the fee reset every six months?
Sources & Official References
Other rules in Hillsborough County
Florida rules heatmap·Compare Hillsborough County to another location·View the Florida garage & yard sales overview
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