Florida Senate - 2024 COMMITTEE AMENDMENT Bill No. SB 58 Ì258478\Î258478 LEGISLATIVE ACTION Senate . House Comm: FAV . 01/23/2024 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Commerce and Tourism (Stewart) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete everything after the enacting clause 4 and insert: 5 Section 1. Electric bicycles, electric scooters, and 6 protective clothing and equipment; sales tax holiday.— 7 (1) For the purposes of this section, the term: 8 (a) “Electric bicycle” has the same meaning as in s. 9 316.003, Florida Statutes. 10 (b) “Electric scooter” means a vehicle having two or fewer 11 wheels, with or without a seat or saddle, which is equipped to 12 be propelled by a motor and which weighs less than 75 pounds, is 13 less than 2 feet wide, and is designed for a maximum speed of 14 less than 35 miles per hour. 15 (c) “Protective clothing and equipment” means apparel 16 designed and intended for use during the operation of an 17 electric bicycle or electric scooter which incorporates padding 18 to protect from or mitigate injury. 19 (2) The tax levied under chapter 212, Florida Statutes, may 20 not be collected during the period from August 1, 2024, through 21 September 14, 2024, and November 1, 2024, through December 15, 22 2024, on the retail sale of: 23 (a) An electric bicycle with a sales price of $1,750 or 24 less. 25 (b) An electric scooter with a sales price of $500 or less. 26 (c) The following protective clothing and equipment: 27 1. A helmet with a sales price of $150 or less. 28 2. Knee pads with a sales price of $50 or less. 29 3. Elbow pads with a sales price of $50 or less. 30 4. A shirt, pants, a jacket, or gloves with a sales price 31 of $75 or less. 32 (3) The tax exemptions provided in this section do not 33 apply to sales within a theme park or entertainment complex as 34 defined in s. 509.013(9), Florida Statutes, within a public 35 lodging establishment as defined in s. 509.013(4), Florida 36 Statutes, or within an airport as defined in s. 330.27, Florida 37 Statutes. 38 (4) The lease or rental of an electric bicycle, an electric 39 scooter, or protective clothing and equipment does not qualify 40 as an exempt retail sale under this exemption. 41 (5) The Department of Revenue is authorized, and all 42 conditions are deemed met, to adopt emergency rules pursuant to 43 s. 120.54(4), Florida Statutes, for the purpose of implementing 44 this section. Notwithstanding any other law to the contrary, 45 emergency rules adopted under this section are effective for the 46 length of the exemption period and may be renewed during 47 pendency of procedures to adopt permanent rules addressing the 48 subject of the emergency rules. 49 Section 2. This act shall take effect upon becoming a law. 50 51 ================= T I T L E A M E N D M E N T ================ 52 And the title is amended as follows: 53 Delete everything before the enacting clause 54 and insert: 55 A bill to be entitled 56 An act relating to a sales tax holiday for items 57 related to electric transportation; defining the terms 58 “electric bicycle,” “electric scooter,” and 59 “protective clothing and equipment”; providing a sales 60 tax exemption during specified periods on the retail 61 sale of certain electric bicycles, electric scooters, 62 and protective clothing and equipment; providing 63 applicablity; authorizing the Department of Revenue to 64 adopt emergency rules; providing an effective date.