Title: Sales and Use Tax Exemptions

Summary: Provides tax exemption for certain tangible personal property related to disaster preparedness; provides expiration date & appropriation.

Full Text:
An act relating to sales and use tax exemptions; providing a sales and use tax exemption for certain tangible personal property related to disaster preparedness during a specified period; providing exceptions; authorizing the Department of Revenue to adopt rules to implement the exemption; providing an expiration date; providing an appropriation; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Disaster preparedness tax exemption.-(1) The tax levied under chapter 212, Florida Statutes, may not be collected during the period from 12:01 a.m. on May 30, 2017, through 11:59 p.m. on June 5, 2017, on the sale of: (a) A portable self-powered light source selling for $20 or less. (b) A portable self-powered radio, two-way radio, or weather band radio selling for $75 or less. (c) A tarpaulin or other flexible waterproof sheeting selling for $50 or less. (d) An item typically sold or advertised as a ground anchor system or tie-down kit selling for $50 or less. (e) A gas or diesel fuel tank selling for $25 or less. HB 2017 (f) A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or-volt batteries, excluding automobile and boat batteries, selling for $30 or less. (g) A cellular telephone battery selling for $60 or less. (h) A cellular telephone charger selling for $40 or less. (i) A nonelectric food storage cooler selling for $30 or less. (j) A portabl egenerator that is used to provide light, support communications, or preserve food during a power outage selling for $1,000 or less. (k) A storm shutter device selling for $200 or less. As used in this paragraph, the term "storm shutter device" means a material or product manufactured, rated, and marketed specifically for the purpose of preventing window damage from storms. (l) A carbon monoxide detector selling for $75 or less. (m) Reusable ice selling for $10 or less. (n) A single product consist ing of two or more of the items listed in paragraphs (a)-(m) and selling for $75 or less. (o) A personal locator beacon selling for $600 or less. (p) An emergency position-indicating radio beacon selling for $1,500 or less. (q) An external portable hard drive for computer data backup and recovery selling for $200 or less. (r) An inverter charger, power inverter, or an HB 2017 uninterruptible power supply selling for $200 or less. (2) The tax exemptions provided in this section do not apply to sales withi na public lodging establishment as defined in s. 509.013(4), Florida Statutes, within a theme park or entertainment complex as defined in s. 509.013(9), Florida Statutes, or within an airport as defined in s. 330.27(2), Florida Statutes. (3) The Departm ent of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to ss. 120.536(1) and 120.54, Florida Statutes, to administer this section. (4) This section expires September 30, 2017. Section 2. For the 2017-2018 fiscal year,the sum of $___ in nonrecurring funds is appropriated from the General Revenue Fund to the Department of Revenue to administer the tax exemptions for the purchase of tangible personal property relating to disaster preparedness specified under this act. Section 3. This act shall take effect upon becoming law.