Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 734
       
       
       
       
       
       
                                Ì906656EÎ906656                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/16/2021           .                                
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       The Committee on Commerce and Tourism (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Present subsection (2) of section 201.25,
    6  Florida Statutes, is redesignated as subsection (3), and a new
    7  subsection (2) is added to that section, to read:
    8         201.25 Tax exemptions for certain loans.—There shall be
    9  exempt from all taxes imposed by this chapter:
   10         (2)Any federal loan made in response to a state of
   11  emergency declared by executive order or proclamation of the
   12  Governor under s. 252.36.
   13         Section 2. Disaster preparedness supplies; sales tax
   14  holiday.
   15         (1)The tax levied under chapter 212, Florida Statutes, may
   16  not be collected during the period from 12:01 a.m. on May 28,
   17  2021, through 11:59 p.m. on June 13, 2021, on the sale of:
   18         (a)A portable self-powered light source selling for $20 or
   19  less.
   20         (b)A portable self-powered radio, two-way radio, or
   21  weather-band radio selling for $50 or less.
   22         (c)A tarpaulin or other flexible waterproof sheeting
   23  selling for $50 or less.
   24         (d)An item normally sold as, or generally advertised as, a
   25  ground anchor system or tie-down kit selling for $50 or less.
   26         (e)A gas or diesel fuel tank selling for $25 or less.
   27         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
   28  or 9-volt batteries, excluding automobile and boat batteries,
   29  selling for $30 or less.
   30         (g)A nonelectric food storage cooler selling for $30 or
   31  less.
   32         (h)A portable generator used to provide light or
   33  communications or preserve food in the event of a power outage
   34  selling for $750 or less.
   35         (i)Reusable ice selling for $10 or less.
   36         (j)Impact-resistant windows, when sold in units of 20 or
   37  fewer.
   38         (k)Impact-resistant doors and impact-resistant garage
   39  doors, when sold in units of 10 or fewer.
   40  
   41  The exemptions under paragraphs (j) and (k) apply to purchases
   42  made by an owner of residential real property where the impact
   43  resistant windows, impact-resistant doors, or impact-resistant
   44  garage doors will be installed. For the purposes of this
   45  section, the term “impact-resistant” means that the window,
   46  door, or garage door complies with the standards for protection
   47  of openings and for windborne debris protection in the Florida
   48  Building Code, 7th Edition (2020) Residential, or in the Florida
   49  Building Code, 7th Edition (2020) Building. The purchaser must
   50  furnish to the selling dealer an affidavit stating that the
   51  impact-resistant windows, impact-resistant doors, or impact
   52  resistant garage doors to be exempted are for the exclusive use
   53  designated herein and must include the name of the owner making
   54  the purchase and the address of the residential real property
   55  where the items will be installed. Any person furnishing a false
   56  affidavit to such effect for the purpose of evading payment of
   57  any tax imposed under chapter 212, Florida Statutes, is subject
   58  to the penalties set forth in s. 212.085, Florida Statutes, and
   59  as otherwise provided by law.
   60         (2)The tax exemptions provided in this section do not
   61  apply to sales within a theme park or entertainment complex as
   62  defined in s. 509.013(9), Florida Statutes, within a public
   63  lodging establishment as defined in s. 509.013(4), Florida
   64  Statutes, or within an airport as defined in s. 330.27(2),
   65  Florida Statutes.
   66         (3)The Department of Revenue may, and all conditions are
   67  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   68  Florida Statutes, for the purpose of implementing this section.
   69  Notwithstanding any other law, emergency rules adopted pursuant
   70  to this subsection are effective for 6 months after adoption and
   71  may be renewed during the pendency of procedures to adopt
   72  permanent rules addressing the subject of the emergency rule.
   73         (4)For the 2020-2021 fiscal year, the sum of $70,072 in
   74  nonrecurring funds is appropriated from the General Revenue Fund
   75  to the Department of Revenue for the purpose of implementing
   76  this section. Funds remaining unexpended or unencumbered from
   77  this appropriation as of June 30, 2021, shall revert and be
   78  reappropriated for the same purpose in the 2021-2022 fiscal
   79  year.
   80         (5)This section shall take effect upon becoming a law.
   81         Section 3. Except as otherwise expressly provided in this
   82  act, and except for this section, which shall take effect upon
   83  this act becoming a law, this act shall take effect July 1,
   84  2021.
   85  ================= T I T L E  A M E N D M E N T ================
   86  And the title is amended as follows:
   87         Delete everything before the enacting clause
   88  and insert:
   89                        A bill to be entitled                      
   90         An act relating to tax exemptions; amending s. 201.25,
   91         F.S.; exempting federal loans made in response to a
   92         state of emergency from the excise tax imposed on
   93         documents; providing exemptions from the sales and use
   94         tax for specified disaster preparedness supplies
   95         during a specified timeframe; providing applicability
   96         for certain exemptions; defining the term “impact
   97         resistant”; requiring purchasers of certain items to
   98         furnish a specified affidavit and information to the
   99         selling dealer; providing a criminal penalty for
  100         furnishing a false affidavit with certain intent;
  101         specifying locations where the exemptions do not
  102         apply; authorizing the Department of Revenue to adopt
  103         emergency rules; providing an appropriation; providing
  104         effective dates.