Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. CS for SB 734
       
       
       
       
       
       
                                Ì954384@Î954384                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/11/2021           .                                
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       The Committee on Finance and Tax (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 25 - 94
    4  and insert:
    5         (2)Any federal loans that are related to a state
    6  declaration of emergency made by the Governor pursuant to s.
    7  252.36.
    8         Section 2. Disaster preparedness supplies; sales tax
    9  holiday.
   10         (1)The tax levied under chapter 212, Florida Statutes, may
   11  not be collected during the period from 12:01 a.m. on May 28,
   12  2021, through 11:59 p.m. on June 13, 2021, on the sale of:
   13         (a)A portable self-powered light source selling for $20 or
   14  less.
   15         (b)A portable self-powered radio, two-way radio, or
   16  weather-band radio selling for $50 or less.
   17         (c)A tarpaulin or other flexible waterproof sheeting
   18  selling for $50 or less.
   19         (d)An item normally sold as, or generally advertised as, a
   20  ground anchor system or tie-down kit selling for $50 or less.
   21         (e)A gas or diesel fuel tank selling for $25 or less.
   22         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
   23  or 9-volt batteries, excluding automobile and boat batteries,
   24  selling for $30 or less.
   25         (g)A nonelectric food storage cooler selling for $30 or
   26  less.
   27         (h)A portable generator used to provide light or
   28  communications or preserve food in the event of a power outage
   29  selling for $750 or less.
   30         (i)Reusable ice selling for $10 or less.
   31         (j)Impact-resistant windows, when sold in units of 20 or
   32  fewer.
   33         (k)Impact-resistant doors and impact-resistant garage
   34  doors, when sold in units of 10 or fewer.
   35  
   36  The exemptions under paragraphs (j) and (k) apply to purchases
   37  made by an owner of residential real property where the impact
   38  resistant windows, impact-resistant doors, or impact-resistant
   39  garage doors will be installed. For the purposes of this
   40  section, the term “impact-resistant” means that the window,
   41  door, or garage door complies with the standards for protection
   42  of openings and for windborne debris protection in the Florida
   43  Building Code, 7th Edition (2020) Residential, or in the Florida
   44  Building Code, 7th Edition (2020) Building. The purchaser must
   45  furnish to the selling dealer an affidavit stating that the
   46  impact-resistant windows, impact-resistant doors, or impact
   47  resistant garage doors to be exempted are for the exclusive use
   48  designated herein and must include the name of the owner making
   49  the purchase and the address of the residential real property
   50  where the items will be installed. Any person furnishing a false
   51  affidavit to such effect for the purpose of evading payment of
   52  any tax imposed under chapter 212, Florida Statutes, is subject
   53  to the penalties set forth in s. 212.085, Florida Statutes, and
   54  as otherwise provided by law.
   55         (2)The tax exemptions provided in this section do not
   56  apply to sales within a theme park or entertainment complex as
   57  defined in s. 509.013(9), Florida Statutes, within a public
   58  lodging establishment as defined in s. 509.013(4), Florida
   59  Statutes, or within an airport as defined in s. 330.27(2),
   60  Florida Statutes.
   61         (3)The Department of Revenue may, and all conditions are
   62  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   63  Florida Statutes, for the purpose of implementing this section.
   64  Notwithstanding any other law, emergency rules adopted pursuant
   65  to this subsection are effective for 6 months after adoption and
   66  may be renewed during the pendency of procedures to adopt
   67  permanent rules addressing the subject of the emergency rule.
   68  
   69  ================= T I T L E  A M E N D M E N T ================
   70  And the title is amended as follows:
   71         Delete line 15
   72  and insert:
   73         emergency rules; providing