Bill Text: FL S0664 | 2017 | Regular Session | Comm Sub
Bill Title: Disaster Preparedness Tax Exemption
Spectrum: Bipartisan Bill
Status: (Introduced) 2017-03-08 - Now in Appropriations Subcommittee on Finance and Tax [S0664 Detail]
Florida Senate - 2017 CS for SB 664 By the Committee on Commerce and Tourism; and Senator Bean 577-02111-17 2017664c1 1 A bill to be entitled 2 An act relating to a disaster preparedness tax 3 exemption; providing a sales and use tax exemption for 4 certain tangible personal property related to disaster 5 preparedness during a specified period; providing 6 exceptions to the exemption; authorizing the 7 Department of Revenue to adopt emergency rules to 8 implement the exemption; providing an expiration date; 9 providing an appropriation; providing an effective 10 date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. Disaster preparedness tax exemption.— 15 (1) The tax levied under chapter 212, Florida Statutes, may 16 not be collected during the period from 12:01 a.m. on May 30, 17 2017, through 11:59 p.m. on June 5, 2017, on the sale of any of 18 the following: 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 $75 or less. 23 (c) A tarpaulin or other flexible waterproof sheeting 24 selling for $50 or less. 25 (d) An item typically sold or advertised as a ground anchor 26 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 AAA-cell, AA-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 cellular telephone battery selling for $60 or less. 32 (h) A cellular telephone charger selling for $40 or less. 33 (i) A nonelectric food storage cooler selling for $30 or 34 less. 35 (j) A portable generator that is used to provide light, 36 support communications, or preserve food during a power outage 37 and selling for $1,000 or less. 38 (k) A storm shutter device selling for $200 or less. As 39 used in this paragraph, the term “storm shutter device” means a 40 material or product manufactured, rated, and marketed 41 specifically for the purpose of preventing window damage from 42 storms. 43 (l) A carbon monoxide detector selling for $75 or less. 44 (m) Reusable ice selling for $10 or less. 45 (n) A single product consisting of two or more of the items 46 listed in paragraphs (a)-(m) and selling for $75 or less. 47 (o) A personal locator beacon selling for $600 or less. 48 (p) An emergency position-indicating radio beacon selling 49 for $1,500 or less. 50 (q) An external portable computer drive for data backup and 51 recovery and selling for $200 or less. 52 (r) An inverter, inverter/charger, or uninterruptible power 53 supply system selling for $200 or less. 54 (2) The tax exemption provided in this section does not 55 apply to sales within a public lodging establishment as defined 56 in s. 509.013(4), Florida Statutes, a theme park or 57 entertainment complex as defined in s. 509.013(9), Florida 58 Statutes, or an airport as defined in s. 330.27(2), Florida 59 Statutes. 60 (3) The Department of Revenue may, and all conditions are 61 deemed met to, adopt emergency rules pursuant to ss. 120.536(1) 62 and 120.54, Florida Statutes, to implement this section. 63 (4) This section expires September 30, 2017. 64 Section 2. For the 2016-2017 fiscal year, the sum of 65 $290,580 in nonrecurring funds is appropriated from the General 66 Revenue Fund to the Department of Revenue to administer the tax 67 exemption for the purchase of tangible personal property 68 relating to disaster preparedness specified under this act. 69 Section 3. This act shall take effect upon becoming a law.