Senate Bill sb1462c1

    Florida Senate - 2005                   CS for SB's 1462 & 648

    By the Committee on Domestic Security; and Senators Baker and
    Campbell




    583-1840-05

  1                      A bill to be entitled

  2         An act relating to hurricane preparedness;

  3         providing an exemption from the tax on sales,

  4         use, and other transactions for sales of

  5         certain items of tangible personal property for

  6         a certain period for certain purposes;

  7         authorizing the Department of Revenue to adopt

  8         rules; providing an appropriation; providing an

  9         effective date.

10  

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

12  

13         Section 1.  (1)  Effective June 1, 2005, through June

14  12, 2005, no tax levied under the provisions of chapter 212,

15  Florida Statutes, shall be collected on the sale of:

16         (a)  Any portable self-powered light source selling for

17  $20 or less.

18         (b)  Any portable self-powered radio, two-way radio, or

19  weather-band radio selling for $50 or less.

20         (c)  Any tarpaulin or other flexible waterproof

21  sheeting selling for $50 or less.

22         (d)  Any self-contained first-aid kit selling for $30

23  or less.

24         (e)  Any ground anchor system or tie-down kit selling

25  for $50 or less.

26         (f)  Any gas or diesel fuel tank selling for $25 or

27  less.

28         (g)  Any package of AA-cell, C-cell, D-cell, 6-volt, or

29  9-volt batteries, excluding automobile and boat batteries,

30  selling for $30 or less.

31  

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






    Florida Senate - 2005                   CS for SB's 1462 & 648
    583-1840-05




 1         (h)  Any nonelectrical food-storage cooler selling for

 2  $30 or less.

 3         (i)  Any portable generator selling for $500 or less to

 4  provide light or communications or preserve perishable food in

 5  the event of a power outage due to a hurricane.

 6         (2)  The Department of Revenue may adopt rules pursuant

 7  to sections 120.536(1) and 120.54, Florida Statutes, to carry

 8  out this section.

 9         Section 2.  The sum of $421,400 is appropriated from

10  the General Revenue Fund to the Department of Revenue for the

11  2005-2006 fiscal year for purposes of administering section 1

12  of this act.

13         Section 3.  This act shall take effect upon becoming a

14  law.

15  

16          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
17                         Senate Bill 1462

18                                 

19  The committee substitute combines Senate Bill 1462 and Senate
    Bill 648. This bill also eliminates a proposed sales tax
20  exemption for up to 20 sheets of plywood per day during the
    period from June 1, 2005 through June 12, 2005. This bill
21  reduces the proposed maximum selling price allowed for sales
    tax exemption on hurricane preparedness supplies from $100 to:
22  $20 for any portable self-powered light source; $50 for any
    tarpaulin or other flexible waterproof sheeting; $30 for any
23  gas or diesel fuel tank; $30 for any package of small size
    batteries while exluding automobile or boat batteries; and $30
24  for any non-electrical food-storage cooler.

25  This bill also appropriates $421,400 from General Revenue to
    administer the tax exemption program.
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CODING: Words stricken are deletions; words underlined are additions.