Florida Senate - 2010                                     SB 158
       
       
       
       By Senator Baker
       
       
       
       
       20-00038A-10                                           2010158__
    1                        A bill to be entitled                      
    2         An act relating to hurricane preparedness; providing
    3         an exemption from the sales and use tax for sales of
    4         certain tangible personal property for a certain
    5         period; providing an exception for sales within a
    6         public lodging establishment, theme park,
    7         entertainment complex, or airport; authorizing the
    8         Department of Revenue to adopt rules; providing an
    9         appropriation; providing an effective date.
   10  
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   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.