Florida Senate - 2020                              CS for SB 524
       
       
        
       By the Committee on Finance and Tax; and Senator Gruters
       
       
       
       
       
       593-03617-20                                           2020524c1
    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; defining the
    7         term “impact-resistant”; specifying locations where
    8         the exemptions do not apply; authorizing the
    9         Department of Revenue to adopt emergency rules;
   10         providing an appropriation; providing an effective
   11         date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Disaster preparedness supplies; sales tax
   16  holiday.—
   17         (1) The tax levied under chapter 212, Florida Statutes, may
   18  not be collected during the period from 12:01 a.m. on May 29,
   19  2020, through 11:59 p.m. on June 15, 2020, on the sale of:
   20         (a) A portable self-powered light source selling for $20 or
   21  less.
   22         (b) A portable self-powered radio, two-way radio, or
   23  weather-band radio selling for $50 or less.
   24         (c) A tarpaulin or other flexible waterproof sheeting
   25  selling for $50 or less.
   26         (d) An item normally sold as, or generally advertised as, a
   27  ground anchor system or tie-down kit selling for $50 or less.
   28         (e) A gas or diesel fuel tank selling for $25 or less.
   29         (f) A package of AA-cell, AAA-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  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 and impact-resistant garage
   41  doors, when sold in units of 10 or 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, impact-resistant doors, or impact-resistant
   46  garage doors will be installed. For the purposes of this
   47  section, the term “impact-resistant” means that the window,
   48  door, or garage door complies with the standards for protection
   49  of openings and for windborne debris protection in the Florida
   50  Building Code, 6th Edition (2017) Residential, or in the Florida
   51  Building Code, 6th Edition (2017) Building.
   52         (2) The tax exemptions provided in this section do not
   53  apply to sales within a theme park or entertainment complex as
   54  defined in s. 509.013(9), Florida Statutes, within a public
   55  lodging establishment as defined in s. 509.013(4), Florida
   56  Statutes, or within an airport as defined in s. 330.27(2),
   57  Florida Statutes.
   58         (3) The Department of Revenue may, and all conditions are
   59  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   60  Florida Statutes, for the purpose of implementing this section.
   61  Notwithstanding any other law, emergency rules adopted pursuant
   62  to this subsection are effective for 6 months after adoption and
   63  may be renewed during the pendency of procedures to adopt
   64  permanent rules addressing the subject of the emergency rule.
   65         Section 2. For the 2019-2020 fiscal year, the sum of
   66  $70,072 in nonrecurring funds is appropriated from the General
   67  Revenue Fund to the Department of Revenue for the purpose of
   68  implementing this act. Funds remaining unexpended or
   69  unencumbered from this appropriation as of June 30, 2020, shall
   70  revert and be reappropriated for the same purpose in the 2020
   71  2021 fiscal year.
   72         Section 3. This act shall take effect upon becoming a law.