CS/HB 111

1
A bill to be entitled
2An act relating to hurricane preparedness; providing an
3exemption from the sales and use tax for sales of certain
4tangible personal property for a certain period; providing
5an exception for sales within a public lodging
6establishment, theme park, entertainment complex, or
7airport; authorizing the Department of Revenue to adopt
8rules; providing an appropriation; providing an effective
9date.
10
11Be It Enacted by the Legislature of the State of Florida:
12
13     Section 1.  (1)  Effective June 1, 2008, through June 7,
142008, the tax levied under chapter 212, Florida Statutes, may
15not be collected on the sale of:
16     (a)  Any portable self-powered light source selling for $20
17or less;
18     (b)  Any portable self-powered radio, two-way radio, or
19weatherband radio selling for $75 or less;
20     (c)  Any tarpaulin or other flexible waterproof sheeting
21selling for $50 or less;
22     (d)  Any item normally sold as, or generally advertised as,
23a ground anchor system or tie-down kit selling for $50 or less;
24     (e)  Any gas or diesel fuel tank selling for $25 or less;
25     (f)  Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-
26volt, or 9-volt batteries, excluding automobile and boat
27batteries, selling for $30 or less;
28     (g)  Any cell phone battery selling for $60 or less or any
29cell phone charger selling for $40 or less;
30     (h)  Any nonelectric food storage cooler selling for $30 or
31less;
32     (i)  Any portable generator used to provide light or
33communications or preserve food in the event of a power outage
34selling for $1,000 or less;
35     (j)  Any storm shutter device selling for $200 or less. As
36used in this paragraph, the term "storm shutter device" means
37materials and products manufactured, rated, and marketed
38specifically for the purpose of preventing window damage from
39storms;
40     (k)  Any carbon monoxide detector selling for $75 or less;
41     (l)  Any reusable ice selling for $10 or less;
42     (m)  Any single product consisting of two or more of the
43items listed in paragraphs (a)-(l) selling for $75 or less; or
44     (n)  Any missile resistant, impact-rated single garage door
45selling for $500 or less or double garage door selling for
46$1,000 or less. As used in this paragraph, the term "missile
47resistant, impact-rated garage door" means garage door materials
48and products manufactured, rated, and marketed specifically for
49the purpose of preventing housing structural damage from storms
50and debris.
51     (2)  This section does not apply to sales within a public
52lodging establishment as defined in s. 509.013, Florida
53Statutes, within a theme park or entertainment complex as
54defined in s. 509.013, Florida Statutes, or within an airport as
55defined in s. 330.27, Florida Statutes.
56     (3)  The Department of Revenue may adopt rules pursuant to
57ss. 120.536(1) and 120.54, Florida Statutes, to administer this
58section.
59     Section 2.  The sum of $289,100 is appropriated from the
60General Revenue Fund to the Department of Revenue to administer
61the exemption provided for in section 1 during the 2007-2008
62fiscal year.
63     Section 3.  This act shall take effect upon becoming a law.


CODING: Words stricken are deletions; words underlined are additions.