Florida Senate - 2025                                     SB 990
       
       
        
       By Senator Truenow
       
       
       
       
       
       13-01481-25                                            2025990__
    1                        A bill to be entitled                      
    2         An act relating to sales tax exemption for disabled
    3         veterans; amending s. 212.08, F.S.; creating an
    4         exemption from specified taxes on sales made to
    5         certain veterans; requiring a person seeking an
    6         exemption to apply to the Department of Revenue using
    7         a certain form and submit supporting documentation as
    8         required by the department; requiring the department
    9         to adopt rules; providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsection (20) is added to section 212.08,
   14  Florida Statutes, to read:
   15         212.08 Sales, rental, use, consumption, distribution, and
   16  storage tax; specified exemptions.—The sale at retail, the
   17  rental, the use, the consumption, the distribution, and the
   18  storage to be used or consumed in this state of the following
   19  are hereby specifically exempt from the tax imposed by this
   20  chapter.
   21         (20) EXEMPTIONS; VETERANS.—
   22         (a) There are exempt from the tax imposed by this chapter
   23  sales made to a disabled veteran with a service-connected
   24  disability rating of 100 percent.
   25         (b) To be eligible for an exemption under this subsection,
   26  the person seeking the exemption must apply to the department
   27  for a tax exemption certificate using a form prescribed by the
   28  department and must submit supporting documentation as required
   29  by the department.
   30         (c) The department shall adopt rules to implement this
   31  subsection.
   32         Section 2. This act shall take effect July 1, 2025.