Florida Senate - 2024                               CS for SB 58
       
       
        
       By the Committee on Commerce and Tourism; and Senator Stewart
       
       
       
       
       
       577-02393-24                                            202458c1
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for items
    3         related to electric transportation; defining the terms
    4         “electric bicycle,” “electric scooter,” and
    5         “protective clothing and equipment”; providing a sales
    6         tax exemption during specified periods on the retail
    7         sale of certain electric bicycles, electric scooters,
    8         and protective clothing and equipment; providing
    9         applicability; authorizing the Department of Revenue
   10         to adopt emergency rules; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Electric bicycles, electric scooters, and
   15  protective clothing and equipment; sales tax holiday.—
   16         (1) For the purposes of this section, the term:
   17         (a) “Electric bicycle” has the same meaning as in s.
   18  316.003, Florida Statutes.
   19         (b) “Electric scooter” means a vehicle having two or fewer
   20  wheels, with or without a seat or saddle, which is equipped to
   21  be propelled by a motor and which weighs less than 75 pounds, is
   22  less than 2 feet wide, and is designed for a maximum speed of
   23  less than 35 miles per hour.
   24         (c) “Protective clothing and equipment” means apparel
   25  designed and intended for use during the operation of an
   26  electric bicycle or electric scooter which incorporates padding
   27  to protect from or mitigate injury.
   28         (2) The tax levied under chapter 212, Florida Statutes, may
   29  not be collected during the period from August 1, 2024, through
   30  September 14, 2024, and November 1, 2024, through December 15,
   31  2024, on the retail sale of:
   32         (a) An electric bicycle with a sales price of $1,750 or
   33  less.
   34         (b) An electric scooter with a sales price of $500 or less.
   35         (c) The following protective clothing and equipment:
   36         1. A helmet with a sales price of $150 or less.
   37         2. Knee pads with a sales price of $50 or less.
   38         3. Elbow pads with a sales price of $50 or less.
   39         4. A shirt, pants, a jacket, or gloves with a sales price
   40  of $75 or less.
   41         (3) The tax exemptions provided in this section do not
   42  apply to sales within a theme park or entertainment complex as
   43  defined in s. 509.013(9), Florida Statutes, within a public
   44  lodging establishment as defined in s. 509.013(4), Florida
   45  Statutes, or within an airport as defined in s. 330.27, Florida
   46  Statutes.
   47         (4) The lease or rental of an electric bicycle, an electric
   48  scooter, or protective clothing and equipment does not qualify
   49  as an exempt retail sale under this exemption.
   50         (5) The Department of Revenue is authorized, and all
   51  conditions are deemed met, to adopt emergency rules pursuant to
   52  s. 120.54(4), Florida Statutes, for the purpose of implementing
   53  this section. Notwithstanding any other law to the contrary,
   54  emergency rules adopted under this section are effective for the
   55  length of the exemption period and may be renewed during
   56  pendency of procedures to adopt permanent rules addressing the
   57  subject of the emergency rules.
   58         Section 2. This act shall take effect upon becoming a law.