Florida Senate - 2024                                      SB 58
       By Senator Stewart
       17-00055B-24                                            202458__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for
    3         micromobility vehicles and related personal safety
    4         equipment; providing a sales tax exemption during a
    5         specified period on the retail sale of micromobility
    6         vehicles and related personal safety equipment;
    7         defining the terms “micromobility vehicle” and
    8         “related personal safety equipment”; authorizing the
    9         Department of Revenue to adopt emergency rules;
   10         providing an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. Micromobility vehicles and related personal
   15  safety equipment; sales tax holiday.—
   16         (1)The tax levied under chapter 212, Florida Statutes, may
   17  not be collected during the period from July 1, 2024, through
   18  January 1, 2025, on the retail sale of micromobility vehicles
   19  and related personal safety equipment.
   20         (2)As used in this section, the term:
   21         (a)“Micromobility vehicle” means a human- or electric
   22  powered transportation device, including a bicycle, a scooter,
   23  an electric-assist bicycle, an electric scooter, or other small,
   24  lightweight, wheeled conveyance, that weighs less than 500
   25  pounds, is less than 3 feet in width, and is designed for a
   26  maximum speed of less than 35 miles per hour.
   27         (b)“Related personal safety equipment” includes helmets,
   28  knee pads, elbow pads, and other personal safety equipment used
   29  for the operation of a micromobility vehicle.
   30         (3) The Department of Revenue is authorized, and all
   31  conditions are deemed met, to adopt emergency rules pursuant to
   32  s. 120.54(4), Florida Statutes, for the purpose of implementing
   33  this section.
   34         Section 2. This act shall take effect upon becoming a law.