Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SB 58
       
       
       
       
       
       
                                Ì258478\Î258478                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  01/23/2024           .                                
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       The Committee on Commerce and Tourism (Stewart) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Electric bicycles, electric scooters, and
    6  protective clothing and equipment; sales tax holiday.—
    7         (1) For the purposes of this section, the term:
    8         (a) “Electric bicycle” has the same meaning as in s.
    9  316.003, Florida Statutes.
   10         (b) “Electric scooter” means a vehicle having two or fewer
   11  wheels, with or without a seat or saddle, which is equipped to
   12  be propelled by a motor and which weighs less than 75 pounds, is
   13  less than 2 feet wide, and is designed for a maximum speed of
   14  less than 35 miles per hour.
   15         (c) “Protective clothing and equipment” means apparel
   16  designed and intended for use during the operation of an
   17  electric bicycle or electric scooter which incorporates padding
   18  to protect from or mitigate injury.
   19         (2) The tax levied under chapter 212, Florida Statutes, may
   20  not be collected during the period from August 1, 2024, through
   21  September 14, 2024, and November 1, 2024, through December 15,
   22  2024, on the retail sale of:
   23         (a) An electric bicycle with a sales price of $1,750 or
   24  less.
   25         (b) An electric scooter with a sales price of $500 or less.
   26         (c) The following protective clothing and equipment:
   27         1. A helmet with a sales price of $150 or less.
   28         2. Knee pads with a sales price of $50 or less.
   29         3. Elbow pads with a sales price of $50 or less.
   30         4. A shirt, pants, a jacket, or gloves with a sales price
   31  of $75 or less.
   32         (3) The tax exemptions provided in this section do not
   33  apply to sales within a theme park or entertainment complex as
   34  defined in s. 509.013(9), Florida Statutes, within a public
   35  lodging establishment as defined in s. 509.013(4), Florida
   36  Statutes, or within an airport as defined in s. 330.27, Florida
   37  Statutes.
   38         (4) The lease or rental of an electric bicycle, an electric
   39  scooter, or protective clothing and equipment does not qualify
   40  as an exempt retail sale under this exemption.
   41         (5) The Department of Revenue is authorized, and all
   42  conditions are deemed met, to adopt emergency rules pursuant to
   43  s. 120.54(4), Florida Statutes, for the purpose of implementing
   44  this section. Notwithstanding any other law to the contrary,
   45  emergency rules adopted under this section are effective for the
   46  length of the exemption period and may be renewed during
   47  pendency of procedures to adopt permanent rules addressing the
   48  subject of the emergency rules.
   49         Section 2. This act shall take effect upon becoming a law.
   50  
   51  ================= T I T L E  A M E N D M E N T ================
   52  And the title is amended as follows:
   53         Delete everything before the enacting clause
   54  and insert:
   55                        A bill to be entitled                      
   56         An act relating to a sales tax holiday for items
   57         related to electric transportation; defining the terms
   58         “electric bicycle,” “electric scooter,” and
   59         “protective clothing and equipment”; providing a sales
   60         tax exemption during specified periods on the retail
   61         sale of certain electric bicycles, electric scooters,
   62         and protective clothing and equipment; providing
   63         applicablity; authorizing the Department of Revenue to
   64         adopt emergency rules; providing an effective date.