Senate Bill sb0092c1

    Florida Senate - 2007                             CS for SB 92

    By the Committee on Finance and Tax; and Senators Baker,
    Fasano and Haridopolos




    593-2135-07

  1                      A bill to be entitled

  2         An act relating to hurricane preparedness;

  3         creating s. 212.0807, F.S.; providing an

  4         exemption from the sales and use tax for sales

  5         of certain tangible personal property for

  6         certain periods; providing an exception for

  7         sales within a public lodging establishment,

  8         theme park, entertainment complex, or airport;

  9         authorizing the Department of Revenue to adopt

10         rules; providing an expiration date; providing

11         an appropriation; providing an effective date.

12  

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

14  

15         Section 1.  Section 212.0807, Florida Statutes, is

16  created to read:

17         212.0807  Limited exemption on sales of specified

18  tangible personal property.--

19         (1)  The tax levied under this chapter may not be

20  collected on the sale of:

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

22  $20 or less;

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

24  weatherband radio selling for $75 or less;

25         (c)  Any tarpaulin or other flexible waterproof

26  sheeting selling for $50 or less;

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

28  for $50 or less;

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

30  less;

31  

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






    Florida Senate - 2007                             CS for SB 92
    593-2135-07




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

 2  6-volt, or 9-volt batteries, excluding automobile and boat

 3  batteries, selling for $30 or less;

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

 5  any cell phone charger selling for $40 or less;

 6         (h)  Any nonelectric food storage cooler selling for

 7  $30 or less;

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

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

10  selling for $1,000 or less;

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

12  As used in this paragraph, the term "storm shutter device"

13  means materials and products manufactured, rated, and marketed

14  specifically for the purpose of preventing window damage from

15  storms;

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

17  less;

18         (l)  Any reusable ice selling for $10 or less; or

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

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

21  

22  for a period of 12 consecutive days beginning annually on June

23  1.

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

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

26  within a theme park or entertainment complex as defined in s.

27  509.013(9), or within an airport as defined in s. 330.27.

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

29  to ss. 120.536(1) and 120.54 to administer this section.

30  

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    Florida Senate - 2007                             CS for SB 92
    593-2135-07




 1         (4)  This section expires on May 18, 2008, unless

 2  reviewed and reenacted by the Legislature on or before that

 3  date.

 4         Section 2.  The sum of $289,100 is appropriated from

 5  the General Revenue Fund to the Department of Revenue to

 6  administer the exemption provided for in section 1 during the

 7  2007-2008 fiscal year.

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

 9  law.

10  

11          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
12                              SB 92

13                                 

14  1)   Increases the selling price of any portable self-powered
         radio, two-way radio, or weather band radio from $50 to
15       $75;

16  2)   Removes the brand name of "blue ice" and replaces it with
         "any reusable ice";
17  
    3)   Changes the beginning date of the annual Hurricane
18       Preparedness Sales Tax Holiday to June 1;

19  4)   Repeals the annual hurricane preparedness sales tax
         holiday on May 18,2008, unless reviewed and reenacted by
20       the Legislature; and

21  5)   Increases the GR appropriation to the Department of
         Revenue from $277,540 to $289,100.
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CODING: Words stricken are deletions; words underlined are additions.