Florida Senate - 2020                       CS for CS for SB 524
       By the Committees on Appropriations; and Finance and Tax; and
       Senator Gruters
       576-04282-20                                           2020524c2
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for disaster
    3         preparedness supplies; providing exemptions from the
    4         sales and use tax for specified disaster preparedness
    5         supplies during a specified timeframe; providing
    6         applicability for certain exemptions; defining the
    7         term “impact-resistant”; requiring purchasers of
    8         certain items to furnish a specified affidavit and
    9         information to the selling dealer; providing a
   10         criminal penalty for furnishing a false affidavit with
   11         certain intent; specifying locations where the
   12         exemptions do not apply; authorizing the Department of
   13         Revenue to adopt emergency rules; providing an
   14         appropriation; providing an effective date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Disaster preparedness supplies; sales tax
   19  holiday.
   20         (1)The tax levied under chapter 212, Florida Statutes, may
   21  not be collected during the period from 12:01 a.m. on May 29,
   22  2020, through 11:59 p.m. on June 15, 2020, on the sale of:
   23         (a)A portable self-powered light source selling for $20 or
   24  less.
   25         (b)A portable self-powered radio, two-way radio, or
   26  weather-band radio selling for $50 or less.
   27         (c)A tarpaulin or other flexible waterproof sheeting
   28  selling for $50 or less.
   29         (d)An item normally sold as, or generally advertised as, a
   30  ground anchor system or tie-down kit selling for $50 or less.
   31         (e)A gas or diesel fuel tank selling for $25 or less.
   32         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
   33  or 9-volt batteries, excluding automobile and boat batteries,
   34  selling for $30 or less.
   35         (g)A nonelectric food storage cooler selling for $30 or
   36  less.
   37         (h)A portable generator used to provide light or
   38  communications or preserve food in the event of a power outage
   39  selling for $750 or less.
   40         (i)Reusable ice selling for $10 or less.
   41         (j)Impact-resistant windows, when sold in units of 20 or
   42  fewer.
   43         (k)Impact-resistant doors and impact-resistant garage
   44  doors, when sold in units of 10 or fewer.
   46  The exemptions under paragraphs (j) and (k) apply to purchases
   47  made by an owner of residential real property where the impact
   48  resistant windows, impact-resistant doors, or impact-resistant
   49  garage doors will be installed. For the purposes of this
   50  section, the term “impact-resistant” means that the window,
   51  door, or garage door complies with the standards for protection
   52  of openings and for windborne debris protection in the Florida
   53  Building Code, 6th Edition (2017) Residential, or in the Florida
   54  Building Code, 6th Edition (2017) Building. The purchaser must
   55  furnish to the selling dealer an affidavit stating that the
   56  impact-resistant windows, impact-resistant doors, or impact
   57  resistant garage doors to be exempted are for the exclusive use
   58  designated herein and must include the name of the owner making
   59  the purchase and the address of the residential real property
   60  where the items will be installed. Any person furnishing a false
   61  affidavit to such effect for the purpose of evading payment of
   62  any tax imposed under chapter 212, Florida Statutes, is subject
   63  to the penalties set forth in s. 212.085, Florida Statutes, and
   64  as otherwise provided by law.
   65         (2)The tax exemptions provided in this section do not
   66  apply to sales within a theme park or entertainment complex as
   67  defined in s. 509.013(9), Florida Statutes, within a public
   68  lodging establishment as defined in s. 509.013(4), Florida
   69  Statutes, or within an airport as defined in s. 330.27(2),
   70  Florida Statutes.
   71         (3)The Department of Revenue may, and all conditions are
   72  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   73  Florida Statutes, for the purpose of implementing this section.
   74  Notwithstanding any other law, emergency rules adopted pursuant
   75  to this subsection are effective for 6 months after adoption and
   76  may be renewed during the pendency of procedures to adopt
   77  permanent rules addressing the subject of the emergency rule.
   78         Section 2. For the 2019-2020 fiscal year, the sum of
   79  $70,072 in nonrecurring funds is appropriated from the General
   80  Revenue Fund to the Department of Revenue for the purpose of
   81  implementing this act. Funds remaining unexpended or
   82  unencumbered from this appropriation as of June 30, 2020, shall
   83  revert and be reappropriated for the same purpose in the 2020
   84  2021 fiscal year.
   85         Section 3. This act shall take effect upon becoming a law.