| 1 | A bill to be entitled |
| 2 | An act relating to hurricane preparedness; providing an |
| 3 | exemption from the sales and use tax for sales of certain |
| 4 | tangible personal property for a certain period for |
| 5 | certain purposes; authorizing the Department of Revenue to |
| 6 | adopt rules; providing an effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. (1) Effective June 1, 2005, through June 12, |
| 11 | 2005, no tax levied under the provisions of chapter 212, Florida |
| 12 | Statutes, shall be collected on the sale of: |
| 13 | (a) Any portable self-powered light source, and the power |
| 14 | supply for such source, having a total selling price of $25 or |
| 15 | less. |
| 16 | (b) Any portable radio, and the power supply for such |
| 17 | radio, having a total selling price of $100 or less. |
| 18 | (c) Any other item of tangible personal property selling |
| 19 | for $100 or less related to advance preparations to secure a |
| 20 | business or residential structure from possible damage due to a |
| 21 | hurricane or provide light. |
| 22 | (d) Any portable generator selling for $750 or less to |
| 23 | provide light or communications or preserve food in the event of |
| 24 | a power outage due to a hurricane . |
| 25 | (2) The Department of Revenue may adopt rules pursuant to |
| 26 | ss. 120.536(1) and 120.54, Florida Statutes, to carry out this |
| 27 | section. |
| 28 | Section 2. This act shall take effect upon becoming a law. |