Senate Bill sb0024c3

    Florida Senate - 2006               CS for CS for CS for SB 24

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

    593-1730-06

  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 CS for SB 24
    593-1730-06




 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         (k)  Any carbon monoxide detector selling for $75 or

 6  less.

 7         (l)  Any single product consisting of two or more of

 8  the items listed in paragraphs (a)-(k) selling for $200 or

 9  less.

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

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

12  this section.

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

14  the General Revenue Fund to the Department of Revenue for

15  purposes of administering section 1.

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

17  law.

18  

19          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
20                           CS/CS/SB 24

21                                 

22  The Committee Substitute adds to the list of items exempt from
    sales tax, any carbon monoxide detector selling for $75 or
23  less and provides that any single product consisting of 2 or
    more exempt items selling for $200 or less qualifies for the
24  sales tax exemption.

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