Florida Senate - 2019                             CS for SB 1412
       
       
        
       By the Committee on Commerce and Tourism; and Senator Gruters
       
       
       
       
       
       577-03168-19                                          20191412c1
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for disaster
    3         preparedness supplies; providing exemptions from the
    4         sales and use tax for specified disaster preparedness
    5         supplies during a specified timeframe; providing
    6         applicability for certain exemptions; authorizing the
    7         Department of Revenue to adopt emergency rules;
    8         specifying locations where the exemptions do not
    9         apply; providing an appropriation; providing an
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Disaster preparedness supplies; sales tax
   15  holiday.—
   16         (1) The tax levied under chapter 212, Florida Statutes, may
   17  not be collected during the period from June 1, 2019, through
   18  June 14, 2019, on the retail sale of:
   19         (a) A portable self-powered light source selling for $20 or
   20  less.
   21         (b) A portable self-powered radio, two-way radio, or
   22  weather-band radio selling for $50 or less.
   23         (c) A tarpaulin or any other flexible waterproof sheeting
   24  selling for $50 or less.
   25         (d) An item normally sold as, or generally advertised as, a
   26  ground anchor system or tie-down kit and selling for $50 or
   27  less.
   28         (e) A gas or diesel fuel tank selling for $25 or less.
   29         (f) A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
   30  or 9-volt batteries, excluding automobile and boat batteries,
   31  selling for $30 or less.
   32         (g) A nonelectric food storage cooler selling for $30 or
   33  less.
   34         (h) A portable generator used to provide light or
   35  communications or preserve food in the event of a power outage
   36  and selling for $750 or less.
   37         (i) Reusable ice selling for $10 or less.
   38         (j) Impact-resistant windows, when sold in units of 20 or
   39  fewer.
   40         (k) Impact-resistant doors, when sold in units of 10 or
   41  fewer.
   42  
   43  The exemptions under paragraphs (j) and (k) apply to purchases
   44  made by an owner of residential real property where the impact
   45  resistant windows or impact-resistant doors will be installed.
   46         (2) The Department of Revenue may, and all conditions are
   47  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   48  Florida Statutes, to implement this section.
   49         (3) The tax exemptions provided in this section do not
   50  apply to sales within a theme park or entertainment complex as
   51  defined in s. 509.013(9), Florida Statutes, within a public
   52  lodging establishment as defined in s. 509.013(4), Florida
   53  Statutes, or within an airport as defined in s. 330.27(2),
   54  Florida Statutes.
   55         Section 2. For the 2018-2019 fiscal year, the sum of
   56  $70,072 in nonrecurring funds is appropriated from the General
   57  Revenue Fund to the Department of Revenue for the purpose of
   58  implementing this act.
   59         Section 3. This act shall take effect upon becoming a law.