| 1 | A bill to be entitled |
| 2 | An act relating to hurricane preparedness; creating s. |
| 3 | 212.0807, F.S.; providing an exemption from the sales and |
| 4 | use tax for sales of certain tangible personal property |
| 5 | for certain periods; providing an exception for sales |
| 6 | within a public lodging establishment, theme park, |
| 7 | entertainment complex, or airport; authorizing the |
| 8 | Department of Revenue to adopt rules; providing |
| 9 | appropriation; providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Section 212.0807, Florida Statutes, is created |
| 14 | to read: |
| 15 | 212.0807 Limited exemption on sales of specified tangible |
| 16 | personal property.-- |
| 17 | (1) The tax levied under this chapter may not be collected |
| 18 | on the sale of: |
| 19 | (a) Any portable self-powered light source selling for $20 |
| 20 | or less; |
| 21 | (b) Any portable self-powered radio, two-way radio, or |
| 22 | weatherband radio selling for $50 or less; |
| 23 | (c) Any tarpaulin or other flexible waterproof sheeting |
| 24 | selling for $50 or less; |
| 25 | (d) Any ground anchor system or tie-down kit selling for |
| 26 | $50 or less; |
| 27 | (e) Any gas or diesel fuel tank selling for $25 or less; |
| 28 | (f) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6- |
| 29 | volt, or 9-volt batteries, excluding automobile and boat |
| 30 | batteries, selling for $30 or less; |
| 31 | (g) Any cell phone battery selling for $60 or less or any |
| 32 | cell phone charger selling for $40 or less; |
| 33 | (h) Any nonelectric food storage cooler selling for $30 or |
| 34 | less; |
| 35 | (i) Any portable generator used to provide light or |
| 36 | communications or preserve food in the event of a power outage |
| 37 | selling for $1,000 or less; |
| 38 | (j) Any storm shutter device selling for $200 or less. As |
| 39 | used in this paragraph, the term "storm shutter device" means |
| 40 | materials and products manufactured, rated, and marketed |
| 41 | specifically for the purpose of preventing window damage from |
| 42 | storms; |
| 43 | (k) Any carbon monoxide detector selling for $75 or less; |
| 44 | (l) Any blue ice selling for $10 or less; or |
| 45 | (m) Any single product consisting of two or more of the |
| 46 | items listed in paragraphs (a)-(l) selling for $75 or less |
| 47 |
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| 48 | for a period of 12 consecutive days beginning annually on the |
| 49 | next-to-last Sunday in May. |
| 50 | (2) This section does not apply to sales within a public |
| 51 | lodging establishment as defined in s. 509.013(4), within a |
| 52 | theme park or entertainment complex as defined in s. 509.013(9), |
| 53 | or within an airport as defined in s. 330.27. |
| 54 | (3) The Department of Revenue may adopt rules pursuant to |
| 55 | ss. 120.536(1) and 120.54 to administer this section. |
| 56 | Section 2. The sum of $277,540 is appropriated from the |
| 57 | General Revenue Fund to the Department of Revenue to administer |
| 58 | the exemption provided for in section 1 during the 2007-2008 |
| 59 | fiscal year. |
| 60 | Section 3. This act shall take effect upon becoming a law. |