Florida Senate - 2020                                     SB 524
       
       
        
       By Senator Gruters
       
       
       
       
       
       23-00669-20                                            2020524__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for disaster
    3         preparedness supplies; providing exemptions from the
    4         sales and use tax for specified disaster preparedness
    5         supplies during a specified timeframe; providing
    6         applicability for certain exemptions; specifying
    7         locations where the exemptions do not apply;
    8         authorizing the Department of Revenue to adopt
    9         emergency rules; providing an appropriation; providing
   10         an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Disaster preparedness supplies; sales tax
   15  holiday.—
   16         (1) The tax levied under chapter 212, Florida Statutes, may
   17  not be collected during the period from 12:01 a.m. on May 29,
   18  2020, through 11:59 p.m. on June 15, 2020, on the sale of:
   19         (a) A portable self-powered light source selling for $20 or
   20  less.
   21         (b) A portable self-powered radio, two-way radio, or
   22  weather-band radio selling for $50 or less.
   23         (c) A tarpaulin or other flexible waterproof sheeting
   24  selling for $50 or less.
   25         (d) An item normally sold as, or generally advertised as, a
   26  ground anchor system or tie-down kit selling for $50 or less.
   27         (e) A gas or diesel fuel tank selling for $25 or less.
   28         (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
   29  or 9-volt batteries, excluding automobile and boat batteries,
   30  selling for $30 or less.
   31         (g) A nonelectric food storage cooler selling for $30 or
   32  less.
   33         (h) A portable generator used to provide light or
   34  communications or preserve food in the event of a power outage
   35  selling for $750 or less.
   36         (i) Reusable ice selling for $10 or less.
   37         (j) Impact-resistant windows, when sold in units of 20 or
   38  fewer.
   39         (k) Impact-resistant doors, when sold in units of 10 or
   40  fewer.
   41  
   42  The exemptions under paragraphs (j) and (k) apply to purchases
   43  made by an owner of residential real property where the impact
   44  resistant windows or impact-resistant doors will be installed.
   45         (2) The tax exemptions provided in this section do not
   46  apply to sales within a theme park or entertainment complex as
   47  defined in s. 509.013(9), Florida Statutes, within a public
   48  lodging establishment as defined in s. 509.013(4), Florida
   49  Statutes, or within an airport as defined in s. 330.27(2),
   50  Florida Statutes.
   51         (3) The Department of Revenue may, and all conditions are
   52  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   53  Florida Statutes, for the purpose of implementing this section.
   54  Notwithstanding any other law, emergency rules adopted pursuant
   55  to this subsection are effective for 6 months after adoption and
   56  may be renewed during the pendency of procedures to adopt
   57  permanent rules addressing the subject of the emergency rule.
   58         Section 2. For the 2019-2020 fiscal year, the sum of
   59  $70,072 in nonrecurring funds is appropriated from the General
   60  Revenue Fund to the Department of Revenue for the purpose of
   61  implementing this act. Funds remaining unexpended or
   62  unencumbered from this appropriation as of June 30, 2020, shall
   63  revert and be reappropriated for the same purpose in the 2020
   64  2021 fiscal year.
   65         Section 3. This act shall take effect upon becoming a law.