| 1 | A bill to be entitled |
| 2 | An act relating to hurricane preparedness; providing an |
| 3 | exemption from the sales and use tax for sales of certain |
| 4 | tangible personal property for a certain period for |
| 5 | certain purposes; providing an exception; prohibiting |
| 6 | purchases of certain building materials by certain means; |
| 7 | specifying certain activities by certain entities as |
| 8 | unfair methods of competition; providing civil penalties; |
| 9 | authorizing the Department of Revenue to adopt certain |
| 10 | rules; providing an appropriation; providing an effective |
| 11 | date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. (1) Effective June 1, 2006, through June 12, |
| 16 | 2006, no tax levied under the provisions of chapter 212, Florida |
| 17 | Statutes, shall be collected on the sale of: |
| 18 | (a) Any portable self-powered light source selling for $20 |
| 19 | or less. |
| 20 | (b) Any portable self-powered radio, two-way radio, or |
| 21 | weatherband radio selling for $50 or less. |
| 22 | (c) Any tarpaulin or other flexible waterproof sheeting |
| 23 | selling for $50 or less. |
| 24 | (d) Any self-contained first-aid kit selling for $30 or |
| 25 | less. |
| 26 | (e) Any ground anchor system or tie-down kit selling for |
| 27 | $50 or less. |
| 28 | (f) Any gas or diesel fuel tank selling for $25 or less. |
| 29 | (g) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6- |
| 30 | volt, or 9-volt batteries, excluding automobile and boat |
| 31 | batteries, selling for $30 or less. |
| 32 | (h) Any cell phone battery selling for $60 or less and any |
| 33 | cell phone charger selling for $40 or less. |
| 34 | (i) Any nonelectric food storage cooler selling for $30 or |
| 35 | less. |
| 36 | (j) Any portable generator used to provide light or |
| 37 | communications or preserve food in the event of a power outage |
| 38 | selling for $1,000 or less. |
| 39 | (k) Any building materials, consisting of plywood and |
| 40 | hardware used to secure plywood to a structure, selling for $300 |
| 41 | or less. |
| 42 | 1. Building materials purchased by a construction company, |
| 43 | building contractor, or commercial business or entity are not |
| 44 | eligible for the exemption provided in this section. |
| 45 | 2. Purchases made under this paragraph may not be made |
| 46 | using a business or company credit or debit card or check. |
| 47 | 3. Any construction company, building contractor, or |
| 48 | commercial business or entity that purchases or attempts to |
| 49 | purchase building materials exempt as provided in this section |
| 50 | commits an unfair method of competition in violation of s. |
| 51 | 501.204, Florida Statutes, punishable as provided in s. |
| 52 | 501.2075, Florida Statutes. |
| 53 | (2) The Department of Revenue may adopt rules pursuant to |
| 54 | ss. 120.536(1) and 120.54, Florida Statutes, to carry out this |
| 55 | section. |
| 56 | Section 2. The sum of $221,400 is appropriated from the |
| 57 | General Revenue Fund to the Department of Revenue for purposes |
| 58 | of administering section 1. |
| 59 | Section 3. This act shall take effect upon becoming a law. |