| 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; providing |
| 5 | an exception for sales within a public lodging |
| 6 | establishment, theme park, entertainment complex, or |
| 7 | airport; authorizing the Department of Revenue to adopt |
| 8 | rules; providing an appropriation; providing an effective |
| 9 | date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. (1) Effective June 2, 2010, through June 13, |
| 14 | 2010, the tax levied under chapter 212, Florida Statutes, may |
| 15 | not be collected on the sale of: |
| 16 | (a) Any portable self-powered light source selling for $20 |
| 17 | or less; |
| 18 | (b) Any portable self-powered radio, two-way radio, or |
| 19 | weatherband radio selling for $75 or less; |
| 20 | (c) Any tarpaulin or other flexible waterproof sheeting |
| 21 | selling for $50 or less; |
| 22 | (d) Any item normally sold as, or generally advertised as, |
| 23 | a 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- |
| 26 | volt, or 9-volt batteries, excluding automobile and boat |
| 27 | batteries, selling for $30 or less; |
| 28 | (g) Any cell phone battery selling for $60 or less or any |
| 29 | cell phone charger selling for $40 or less; |
| 30 | (h) Any nonelectric food storage cooler selling for $30 or |
| 31 | less; |
| 32 | (i) Any portable generator used to provide light or |
| 33 | communications or preserve food in the event of a power outage |
| 34 | selling for $1,000 or less; |
| 35 | (j) Any storm shutter device selling for $200 or less. As |
| 36 | used in this paragraph, the term "storm shutter device" means |
| 37 | materials and products manufactured, rated, and marketed |
| 38 | specifically for the purpose of preventing window damage from |
| 39 | storms; |
| 40 | (k) Any carbon monoxide detector selling for $75 or less; |
| 41 | (l) Any reusable ice selling for $10 or less; or |
| 42 | (m) Any single product consisting of two or more of the |
| 43 | items listed in paragraphs (a)-(l) selling for $75 or less. |
| 44 | (2) This section does not apply to sales within a public |
| 45 | lodging establishment as defined in s. 509.013(4), Florida |
| 46 | Statutes, within a theme park or entertainment complex as |
| 47 | defined in s. 509.013(9), Florida Statutes, or within an airport |
| 48 | as defined in s. 330.27, Florida Statutes. |
| 49 | (3) The Department of Revenue may adopt emergency rules to |
| 50 | administer this section. |
| 51 | Section 2. The sum of $315,905 is appropriated from the |
| 52 | General Revenue Fund to the Department of Revenue for the |
| 53 | purpose of administering the exemption provided for in section 1 |
| 54 | of this act during the 2009-2010 fiscal year. |
| 55 | Section 3. This act shall take effect upon becoming a law. |