Florida Senate - 2020 SB 524 By Senator Gruters 23-00669-20 2020524__ 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; specifying 7 locations where the exemptions do not apply; 8 authorizing the Department of Revenue to adopt 9 emergency rules; providing an appropriation; providing 10 an 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 12:01 a.m. on May 29, 18 2020, through 11:59 p.m. on June 15, 2020, on the 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 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 selling for $50 or less. 27 (e) A gas or diesel fuel tank selling for $25 or less. 28 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt, 29 or 9-volt batteries, excluding automobile and boat batteries, 30 selling for $30 or less. 31 (g) A nonelectric food storage cooler selling for $30 or 32 less. 33 (h) A portable generator used to provide light or 34 communications or preserve food in the event of a power outage 35 selling for $750 or less. 36 (i) Reusable ice selling for $10 or less. 37 (j) Impact-resistant windows, when sold in units of 20 or 38 fewer. 39 (k) Impact-resistant doors, when sold in units of 10 or 40 fewer. 41 42 The exemptions under paragraphs (j) and (k) apply to purchases 43 made by an owner of residential real property where the impact 44 resistant windows or impact-resistant doors will be installed. 45 (2) The tax exemptions provided in this section do not 46 apply to sales within a theme park or entertainment complex as 47 defined in s. 509.013(9), Florida Statutes, within a public 48 lodging establishment as defined in s. 509.013(4), Florida 49 Statutes, or within an airport as defined in s. 330.27(2), 50 Florida Statutes. 51 (3) The Department of Revenue may, and all conditions are 52 deemed met to, adopt emergency rules pursuant to s. 120.54(4), 53 Florida Statutes, for the purpose of implementing this section. 54 Notwithstanding any other law, emergency rules adopted pursuant 55 to this subsection are effective for 6 months after adoption and 56 may be renewed during the pendency of procedures to adopt 57 permanent rules addressing the subject of the emergency rule. 58 Section 2. For the 2019-2020 fiscal year, the sum of 59 $70,072 in nonrecurring funds is appropriated from the General 60 Revenue Fund to the Department of Revenue for the purpose of 61 implementing this act. Funds remaining unexpended or 62 unencumbered from this appropriation as of June 30, 2020, shall 63 revert and be reappropriated for the same purpose in the 2020 64 2021 fiscal year. 65 Section 3. This act shall take effect upon becoming a law.