Florida Senate - 2018                              CS for SB 620
       
       
        
       By the Committee on Commerce and Tourism; and Senators Passidomo
       and Young
       
       
       
       
       577-01303-18                                           2018620c1
    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;
    8         providing an expiration date; providing an
    9         appropriation; providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Disaster preparedness tax exemption.—
   14         (1) The tax levied under chapter 212, Florida Statutes, may
   15  not be collected during the period from 12:01 a.m. on June 1,
   16  2018, through 11:59 p.m. on June 10, 2018, on the sale of any of
   17  the following:
   18         (a) A portable self-powered light source selling for $20 or
   19  less.
   20         (b) A portable self-powered radio, two-way radio, or
   21  weather band radio selling for $75 or less.
   22         (c) A tarpaulin or other flexible waterproof sheeting
   23  selling for $50 or less.
   24         (d) An item typically sold or advertised as a ground anchor
   25  system or tie-down kit selling for $50 or less.
   26         (e) A gas or diesel fuel tank selling for $25 or less.
   27         (f) A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
   28  or 9-volt batteries, excluding automobile and boat batteries,
   29  selling for $30 or less.
   30         (g) A cellular telephone battery selling for $60 or less.
   31         (h) A cellular telephone charger selling for $40 or less.
   32         (i) A nonelectric food storage cooler selling for $30 or
   33  less.
   34         (j) A portable generator that is used to provide light,
   35  support communications, or preserve food during a power outage
   36  and selling for $1,000 or less.
   37         (k) A storm shutter device selling for $200 or less. As
   38  used in this paragraph, the term “storm shutter device” means a
   39  material or product manufactured, rated, and marketed
   40  specifically for the purpose of preventing window damage from
   41  storms.
   42         (l) A carbon monoxide detector selling for $75 or less.
   43         (m) Reusable ice selling for $10 or less.
   44         (n) A single product consisting of two or more of the items
   45  listed in paragraphs (a)-(m) and selling for $75 or less.
   46         (o) A personal locator beacon selling for $600 or less.
   47         (p) An emergency position-indicating radio beacon selling
   48  for $1,500 or less.
   49         (q) An external portable computer drive for data backup and
   50  recovery and selling for $200 or less.
   51         (r) An inverter, inverter/charger, or uninterruptible power
   52  supply system selling for $200 or less.
   53         (2) The tax exemption provided in this section does not
   54  apply to sales within a public lodging establishment as defined
   55  in s. 509.013(4), Florida Statutes, a theme park or
   56  entertainment complex as defined in s. 509.013(9), Florida
   57  Statutes, or an airport as defined in s. 330.27(2), Florida
   58  Statutes.
   59         (3) The Department of Revenue may, and all conditions are
   60  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   61  and 120.54, Florida Statutes, to implement this section.
   62         (4) This section expires September 30, 2018.
   63         Section 2. For the 2017-2018 fiscal year, the sum of
   64  $70,072 in nonrecurring funds is appropriated from the General
   65  Revenue Fund to the Department of Revenue to administer the tax
   66  exemption for the purchase of tangible personal property
   67  relating to disaster preparedness specified under this act.
   68         Section 3. This act shall take effect upon becoming a law.