Florida Senate - 2020                                    SB 1310
       
       
        
       By Senator Mayfield
       
       
       
       
       
       17-01604-20                                           20201310__
    1                        A bill to be entitled                      
    2         An act relating to a hunting and fishing sales tax
    3         holiday; providing an exemption from the sales and use
    4         tax for the retail sale of firearms, firearm
    5         ammunition, camping tents, and fishing supplies during
    6         a specified timeframe; defining the terms “firearms”
    7         and “fishing supplies”; specifying locations where the
    8         exemptions do not apply; authorizing the Department of
    9         Revenue to adopt emergency rules; providing an
   10         appropriation; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Hunting and fishing sales tax holiday.—
   15         (1) The tax levied under chapter 212, Florida Statutes, may
   16  not be collected during the period from 12:01 a.m. through 11:59
   17  p.m. on September 5, 2020, on the retail sale, as defined in s.
   18  212.02(14), Florida Statutes, of:
   19         (a) Firearms. As used in this subsection, the term
   20  “firearms” means rifles, shotguns, spearguns, crossbows, and
   21  bows, but does not include destructive devices as defined in s.
   22  790.001(4), Florida Statutes.
   23         (b) Ammunition for firearms.
   24         (c) Camping tents.
   25         (d) Fishing supplies. As used in this paragraph, the term
   26  “fishing supplies” means rods, reels, bait, and fishing tackle,
   27  but does not include supplies used for commercial fishing
   28  purposes.
   29         (2) The tax exemptions provided in this section do not
   30  apply to sales within a theme park or entertainment complex as
   31  defined in s. 509.013(9), Florida Statutes, within a public
   32  lodging establishment as defined in s. 509.013(4), Florida
   33  Statutes, or within an airport as defined in s. 330.27, Florida
   34  Statutes.
   35         (3) The Department of Revenue may, and all conditions are
   36  deemed to be met to, adopt emergency rules pursuant to ss.
   37  120.536(1) and 120.54, Florida Statutes, to implement this
   38  section.
   39         (4) For the 2019-2020 fiscal year, the sum of $237,000 in
   40  nonrecurring funds is appropriated from the General Revenue Fund
   41  to the Department of Revenue for the purpose of implementing
   42  this section.
   43         Section 2. This act shall take effect upon becoming a law.