Florida Senate - 2017                              CS for SB 664
       
       
        
       By the Committee on Commerce and Tourism; and Senator Bean
       
       
       
       
       
       577-02111-17                                           2017664c1
    1                        A bill to be entitled                      
    2         An act relating to a disaster preparedness tax
    3         exemption; providing a sales and use tax exemption for
    4         certain tangible personal property related to disaster
    5         preparedness during a specified period; providing
    6         exceptions to the exemption; authorizing the
    7         Department of Revenue to adopt emergency rules to
    8         implement the exemption; providing an expiration date;
    9         providing an appropriation; providing an effective
   10         date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Disaster preparedness tax exemption.—
   15         (1) The tax levied under chapter 212, Florida Statutes, may
   16  not be collected during the period from 12:01 a.m. on May 30,
   17  2017, through 11:59 p.m. on June 5, 2017, on the sale of any of
   18  the following:
   19         (a) A portable self-powered light source selling for $20 or
   20  less.
   21         (b) A portable self-powered radio, two-way radio, or
   22  weather band radio selling for $75 or less.
   23         (c) A tarpaulin or other flexible waterproof sheeting
   24  selling for $50 or less.
   25         (d) An item typically sold or advertised as a ground anchor
   26  system or tie-down kit selling for $50 or less.
   27         (e) A gas or diesel fuel tank selling for $25 or less.
   28         (f) A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
   29  or 9-volt batteries, excluding automobile and boat batteries,
   30  selling for $30 or less.
   31         (g) A cellular telephone battery selling for $60 or less.
   32         (h) A cellular telephone charger selling for $40 or less.
   33         (i) A nonelectric food storage cooler selling for $30 or
   34  less.
   35         (j) A portable generator that is used to provide light,
   36  support communications, or preserve food during a power outage
   37  and selling for $1,000 or less.
   38         (k) A storm shutter device selling for $200 or less. As
   39  used in this paragraph, the term “storm shutter device” means a
   40  material or product manufactured, rated, and marketed
   41  specifically for the purpose of preventing window damage from
   42  storms.
   43         (l) A carbon monoxide detector selling for $75 or less.
   44         (m) Reusable ice selling for $10 or less.
   45         (n) A single product consisting of two or more of the items
   46  listed in paragraphs (a)-(m) and selling for $75 or less.
   47         (o) A personal locator beacon selling for $600 or less.
   48         (p) An emergency position-indicating radio beacon selling
   49  for $1,500 or less.
   50         (q) An external portable computer drive for data backup and
   51  recovery and selling for $200 or less.
   52         (r) An inverter, inverter/charger, or uninterruptible power
   53  supply system selling for $200 or less.
   54         (2) The tax exemption provided in this section does not
   55  apply to sales within a public lodging establishment as defined
   56  in s. 509.013(4), Florida Statutes, a theme park or
   57  entertainment complex as defined in s. 509.013(9), Florida
   58  Statutes, or an airport as defined in s. 330.27(2), Florida
   59  Statutes.
   60         (3) The Department of Revenue may, and all conditions are
   61  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   62  and 120.54, Florida Statutes, to implement this section.
   63         (4) This section expires September 30, 2017.
   64         Section 2. For the 2016-2017 fiscal year, the sum of
   65  $290,580 in nonrecurring funds is appropriated from the General
   66  Revenue Fund to the Department of Revenue to administer the tax
   67  exemption for the purchase of tangible personal property
   68  relating to disaster preparedness specified under this act.
   69         Section 3. This act shall take effect upon becoming a law.