Florida Senate - 2022                                     SB 808
       
       
        
       By Senator Gruters
       
       
       
       
       
       23-00593A-22                                           2022808__
    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 specified timeframes; 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         effective date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   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 June 2,
   22  2022, through 11:59 p.m. on June 6, 2022, and from 12:01 a.m. on
   23  September 8, 2022, through 11:59 p.m. on September 12, 2022, on
   24  the sale of:
   25         (a) A portable self-powered light source selling for $40 or
   26  less.
   27         (b) A portable self-powered radio, two-way radio, or
   28  weather-band radio selling for $50 or less.
   29         (c) A tarpaulin or other flexible waterproof sheeting
   30  selling for $100 or less.
   31         (d) An item normally sold as, or generally advertised as, a
   32  ground anchor system or tie-down kit selling for $100 or less.
   33         (e) A gas or diesel fuel tank selling for $50 or less.
   34         (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
   35  or 9-volt batteries, excluding automobile and boat batteries,
   36  selling for $50 or less.
   37         (g) A nonelectric food storage cooler selling for $60 or
   38  less.
   39         (h) A portable generator used to provide light or
   40  communications or preserve food in the event of a power outage
   41  selling for $1,000 or less.
   42         (i) Reusable ice selling for $20 or less.
   43         (j) A portable power bank selling for $60 or less.
   44         (k) Chainsaws selling for $150 or less. Chainsaw parts and
   45  chainsaw lubricants selling for $30 or less.
   46         (l) First aid kits selling for $40 or less.
   47         (m) Fire extinguishers selling for $50 or less.
   48         (n) Impact-resistant windows, when sold in units of 20 or
   49  fewer.
   50         (o) Impact-resistant doors and impact-resistant garage
   51  doors, when sold in units of 10 or fewer.
   52  
   53  The exemptions under paragraphs (n) and (o) apply to purchases
   54  made by an owner of residential real property where the impact
   55  resistant windows, impact-resistant doors, or impact-resistant
   56  garage doors will be installed. For the purposes of this
   57  section, the term “impact-resistant” means that the window,
   58  door, or garage door complies with the standards for protection
   59  of openings and for windborne debris protection in the Florida
   60  Building Code, 7th Edition (2020) Residential, or in the Florida
   61  Building Code, 7th Edition (2020) Building. The purchaser must
   62  furnish to the selling dealer an affidavit stating that the
   63  impact-resistant windows, impact-resistant doors, or impact
   64  resistant garage doors to be exempted are for the exclusive use
   65  designated herein and must include the name of the owner making
   66  the purchase and the address of the residential real property
   67  where the items will be installed. Any person furnishing a false
   68  affidavit to such effect for the purpose of evading payment of
   69  any tax imposed under chapter 212, Florida Statutes, is subject
   70  to the penalties set forth in s. 212.085, Florida Statutes, and
   71  as otherwise provided by law.
   72         (2) The tax exemptions provided in this section do not
   73  apply to sales within a theme park or entertainment complex as
   74  defined in s. 509.013(9), Florida Statutes, within a public
   75  lodging establishment as defined in s. 509.013(4), Florida
   76  Statutes, or within an airport as defined in s. 330.27(2),
   77  Florida Statutes.
   78         (3) The Department of Revenue may, and all conditions are
   79  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   80  Florida Statutes, for the purpose of implementing this section.
   81  Notwithstanding any other law, emergency rules adopted pursuant
   82  to this subsection are effective for 6 months after adoption and
   83  may be renewed during the pendency of procedures to adopt
   84  permanent rules addressing the subject of the emergency rules.
   85         Section 2. This act shall take effect upon becoming a law.