Senate Bill sb0024c4

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

    By the Committees on Ways and Means; 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

    576-2002-06

  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; providing an

  6         exception for sales within a public lodging

  7         establishment, theme park, entertainment

  8         complex, or airport; authorizing the Department

  9         of Revenue to adopt rules; providing

10         appropriations; providing an effective date.

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

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

15  1, 2006, and May 20, 2007, through May 31, 2007, no tax levied

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

17  be collected on the sale of:

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

19  $20 or less.

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

21  weatherband radio selling for $50 or less.

22         (c)  Any tarpaulin or other flexible waterproof

23  sheeting selling for $50 or less.

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

25  for $50 or less.

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

27  less.

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

29  6-volt, or 9-volt batteries, excluding automobile and boat

30  batteries, selling for $30 or less.

31  

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    Florida Senate - 2006        CS for CS for CS for CS for SB 24
    576-2002-06




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

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

 3         (h)  Any nonelectric food storage cooler selling for

 4  $30 or less.

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

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

 7  selling for $1,000 or less.

 8         (j)  Any storm shutter device selling for $200 or less.

 9  As used in this paragraph, "storm shutter device" means

10  materials and products manufactured, rated, and marketed

11  specifically for the purpose of preventing window damage from

12  storms.

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

14  less.

15         (l)  Any blue ice selling for $10 or less.

16         (m)  Any single product consisting of two or more of

17  the items listed in paragraphs (a)-(l) selling for $75 or

18  less.

19         (2)  This section does not apply to sales within a

20  public lodging establishment as defined in s. 509.013(4),

21  Florida Statutes, within a theme park or entertainment complex

22  as defined in s. 509.013(9), Florida Statutes, or within an

23  airport as defined in s. 330.27, Florida Statutes.

24         (3)  The Department of Revenue may adopt rules pursuant

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

26  this section.

27         Section 2.  For the 2005-2006 fiscal year, the sum of

28  $277,540 is appropriated from the General Revenue Fund to the

29  Department of Revenue for purposes of administering the sales

30  tax exemption authorized by section 1 during the 2006 calendar

31  year. The unexpended balance of this appropriation on June 30,

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    Florida Senate - 2006        CS for CS for CS for CS for SB 24
    576-2002-06




 1  2006, shall revert on that date and is reappropriated for the

 2  2006-2007 fiscal year for the purpose of the original

 3  appropriation.

 4         Section 3.  For the 2006-2007 fiscal year, the sum of

 5  $218,028 is appropriated from the General Revenue Fund to the

 6  Department of Revenue for the purpose of administering the

 7  sales tax exemption authorized by section 1 during the 2007

 8  calendar year.

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

10  law.

11  

12          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
13                     CS/CS/CS Senate Bill 24

14                                 

15  The Committee Substitute adds to the list of items exempt from
    sales tax "blue ice" selling for $10 or less, and provides
16  that any single product consisting of 2 or more exempt items
    selling for $75 or less qualifies for the sales tax exemption.
17  Sales within public lodging establishments, airports and theme
    parks are not exempt under this bill.  The Committee
18  Substitute also provides appropriations to administer the
    sales tax exemption period in 2007.
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CODING: Words stricken are deletions; words underlined are additions.