Florida Senate - 2008 (Reformatted) SB 86

By Senator Baker

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A bill to be entitled

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An act relating to hurricane preparedness; providing an

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exemption from the sales and use tax for sales of certain

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tangible personal property for a certain period; providing

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an exception for sales within a public lodging

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establishment, theme park, entertainment complex, or

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airport; authorizing the Department of Revenue to adopt

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rules; providing an appropriation; providing an effective

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date.

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

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     Section 1. (1) Effective June 1, 2008, through June 12,

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2008, the tax levied under chapter 212, Florida Statutes, may not

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be collected on the sale of:

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     (a) Any portable self-powered light source selling for $20

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or less;

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

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weatherband radio selling for $75 or less;

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     (c) Any tarpaulin or other flexible waterproof sheeting

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selling for $50 or less;

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     (d) Any item normally sold as, or generally advertised as,

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a ground anchor system or tie-down kit selling for $50 or less;

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

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     (f) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-

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

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batteries, selling for $30 or less;

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

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cell phone charger selling for $40 or less;

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     (h) Any nonelectric food storage cooler selling for $30 or

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less;

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     (i) Any portable generator used to provide light or

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communications or preserve food in the event of a power outage

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selling for $1,000 or less;

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

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used in this paragraph, the term "storm shutter device" means

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materials and products manufactured, rated, and marketed

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specifically for the purpose of preventing window damage from

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storms;

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

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

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

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

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

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

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Statutes, within a theme park or entertainment complex as defined

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

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defined in s. 330.27, Florida Statutes.

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

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ss. 120.536(1) and 120.54, Florida Statutes, to administer this

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section.

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

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General Revenue Fund to the Department of Revenue for the purpose

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of administering the exemption provided for in section 1 of this

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act during the 2007-2008 fiscal year.

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

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