Florida Senate - 2022 SB 808 By Senator Gruters 23-00593A-22 2022808__ 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 specified timeframes; providing 6 applicability for certain exemptions; defining the 7 term “impact-resistant”; requiring purchasers of 8 certain items to furnish a specified affidavit and 9 information to the selling dealer; providing a 10 criminal penalty for furnishing a false affidavit with 11 certain intent; specifying locations where the 12 exemptions do not apply; authorizing the Department of 13 Revenue to adopt emergency rules; providing an 14 effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1. Disaster preparedness supplies; sales tax 19 holiday.— 20 (1) The tax levied under chapter 212, Florida Statutes, may 21 not be collected during the period from 12:01 a.m. on June 2, 22 2022, through 11:59 p.m. on June 6, 2022, and from 12:01 a.m. on 23 September 8, 2022, through 11:59 p.m. on September 12, 2022, on 24 the sale of: 25 (a) A portable self-powered light source selling for $40 or 26 less. 27 (b) A portable self-powered radio, two-way radio, or 28 weather-band radio selling for $50 or less. 29 (c) A tarpaulin or other flexible waterproof sheeting 30 selling for $100 or less. 31 (d) An item normally sold as, or generally advertised as, a 32 ground anchor system or tie-down kit selling for $100 or less. 33 (e) A gas or diesel fuel tank selling for $50 or less. 34 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt, 35 or 9-volt batteries, excluding automobile and boat batteries, 36 selling for $50 or less. 37 (g) A nonelectric food storage cooler selling for $60 or 38 less. 39 (h) A portable generator used to provide light or 40 communications or preserve food in the event of a power outage 41 selling for $1,000 or less. 42 (i) Reusable ice selling for $20 or less. 43 (j) A portable power bank selling for $60 or less. 44 (k) Chainsaws selling for $150 or less. Chainsaw parts and 45 chainsaw lubricants selling for $30 or less. 46 (l) First aid kits selling for $40 or less. 47 (m) Fire extinguishers selling for $50 or less. 48 (n) Impact-resistant windows, when sold in units of 20 or 49 fewer. 50 (o) Impact-resistant doors and impact-resistant garage 51 doors, when sold in units of 10 or fewer. 52 53 The exemptions under paragraphs (n) and (o) apply to purchases 54 made by an owner of residential real property where the impact 55 resistant windows, impact-resistant doors, or impact-resistant 56 garage doors will be installed. For the purposes of this 57 section, the term “impact-resistant” means that the window, 58 door, or garage door complies with the standards for protection 59 of openings and for windborne debris protection in the Florida 60 Building Code, 7th Edition (2020) Residential, or in the Florida 61 Building Code, 7th Edition (2020) Building. The purchaser must 62 furnish to the selling dealer an affidavit stating that the 63 impact-resistant windows, impact-resistant doors, or impact 64 resistant garage doors to be exempted are for the exclusive use 65 designated herein and must include the name of the owner making 66 the purchase and the address of the residential real property 67 where the items will be installed. Any person furnishing a false 68 affidavit to such effect for the purpose of evading payment of 69 any tax imposed under chapter 212, Florida Statutes, is subject 70 to the penalties set forth in s. 212.085, Florida Statutes, and 71 as otherwise provided by law. 72 (2) The tax exemptions provided in this section do not 73 apply to sales within a theme park or entertainment complex as 74 defined in s. 509.013(9), Florida Statutes, within a public 75 lodging establishment as defined in s. 509.013(4), Florida 76 Statutes, or within an airport as defined in s. 330.27(2), 77 Florida Statutes. 78 (3) The Department of Revenue may, and all conditions are 79 deemed met to, adopt emergency rules pursuant to s. 120.54(4), 80 Florida Statutes, for the purpose of implementing this section. 81 Notwithstanding any other law, emergency rules adopted pursuant 82 to this subsection are effective for 6 months after adoption and 83 may be renewed during the pendency of procedures to adopt 84 permanent rules addressing the subject of the emergency rules. 85 Section 2. This act shall take effect upon becoming a law.