Senate Bill sb0024c2

    Florida Senate - 2006                      CS for CS for SB 24

    By the Committees on Commerce and Consumer Services; Domestic
    Security; and Senators Baker, Campbell, Atwater, Sebesta,
    Alexander, Diaz de la Portilla, Wise, Haridopolos and Wilson



    577-1264-06

  1                      A bill to be entitled

  2         An act relating to hurricane preparedness;

  3         providing an exemption from the sales and use

  4         tax for sales of certain tangible personal

  5         property for certain periods; authorizing the

  6         Department of Revenue to adopt rules; providing

  7         an appropriation; providing an effective date.

  8  

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

10  

11         Section 1.  (1)  Effective May 21, 2006, through June

12  1, 2006, and May 20, 2007, through May 31, 2007, no tax levied

13  under the provisions of chapter 212, Florida Statutes, shall

14  be collected on the sale of:

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

16  $20 or less.

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

18  weatherband radio selling for $50 or less.

19         (c)  Any tarpaulin or other flexible waterproof

20  sheeting selling for $50 or less.

21         (d)  Any ground anchor system or tie-down kit selling

22  for $50 or less.

23         (e)  Any gas or diesel fuel tank selling for $25 or

24  less.

25         (f)  Any package of AAA-cell, AA-cell, C-cell, D-cell,

26  6-volt, or 9-volt batteries, excluding automobile and boat

27  batteries, selling for $30 or less.

28         (g)  Any cell phone battery selling for $60 or less and

29  any cell phone charger selling for $40 or less.

30         (h)  Any nonelectric food storage cooler selling for

31  $30 or less.

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






    Florida Senate - 2006                      CS for CS for SB 24
    577-1264-06




 1         (i)  Any portable generator used to provide light or

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

 3  selling for $1,000 or less.

 4         (j)  Any storm shutter device selling for $300 or less.

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

 6  to ss. 120.536(1) and 120.54, Florida Statutes, to carry out

 7  this section.

 8         Section 2.  The sum of $221,400 is appropriated from

 9  the General Revenue Fund to the Department of Revenue for

10  purposes of administering section 1.

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

12  law.

13  

14          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
15                             CS/SB 24

16                                 

17  The committee substitute differs from the bill in the
    following ways:
18  
    1.   Removes building materials, including plywood and
19       hardware used to secure plywood to a structure, selling
         for $300 or less, from the list of exempt items; and
20  
    2.   Adds storm shutter devices, selling for $300 or less, to
21       the list of exempt items.

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