Senate Bill sb1462

    Florida Senate - 2005                                  SB 1462

    By Senator Baker





    20-998-05

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; providing a temporary

  4         exemption from the tax for certain items of

  5         tangible personal property used to secure a

  6         business or residence from possible damage, or

  7         to provide amenities during a power outage, due

  8         to a hurricane or tropical storm; providing an

  9         effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Sales tax exemption; items relating to

14  windstorms.--

15         (1)  Effective at 12:01 a.m., Monday, June 1, 2005,

16  through midnight, June 12, 2005, there is exempt from the tax

17  levied under chapter 212, Florida Statutes, the sale of up to

18  20 sheets of plywood per day and any hardware used to attach

19  the plywood to a structure; any portable, self-powered light

20  source and the energy supply for such source having a selling

21  price of $100 or less; any portable radio and the power supply

22  for the radio having a selling price of $100 or less; and any

23  other tangible personal property selling for $100 or less

24  which is related to advance preparations to secure a business

25  or residential structure from possible damage due to a

26  hurricane or tropical storm and any portable generator selling

27  for $500 or less which is purchased to provide light or

28  communications or preserve food in the event of a power outage

29  due to a hurricane or tropical storm.

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    Florida Senate - 2005                                  SB 1462
    20-998-05




 1         (2)  The Department of Revenue may adopt rules under

 2  sections 120.536(1) and 120.54, Florida Statutes, to

 3  administer this section.

 4         Section 2.  This act shall take effect upon becoming a

 5  law.

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 8                          SENATE SUMMARY

 9    Provides a temporary exemption from the tax on sales,
      use, and other transactions for certain items of tangible
10    personal property used to secure a business or residence
      from possible damage, or to provide amenities during a
11    power outage, due to a hurricane or tropical storm.

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CODING: Words stricken are deletions; words underlined are additions.