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Bill > S0808


FL S0808

FL S0808
Sales Tax Holiday for Disaster Preparedness Supplies


summary

Introduced
11/03/2021
In Committee
11/16/2021
Crossed Over
Passed
Dead
03/14/2022

Introduced Session

2022 Regular Session

Bill Summary

Providing exemptions from the sales and use tax for specified disaster preparedness supplies during specified timeframes; defining the term "impact-resistant"; requiring purchasers of certain items to furnish a specified affidavit and information to the selling dealer; providing a criminal penalty for furnishing a false affidavit with certain intent; specifying locations where the exemptions do not apply, etc.

AI Summary

This bill provides exemptions from the sales and use tax for specified disaster preparedness supplies during two separate timeframes in June and September 2022. The bill defines "impact-resistant" as meeting certain Florida Building Code standards. Purchasers of impact-resistant windows, doors, and garage doors must furnish an affidavit to the seller stating that the items are for residential use. Providing a false affidary carries a penalty. The tax exemptions do not apply to sales within theme parks, public lodging establishments, or airports. The Department of Revenue is authorized to adopt emergency rules to implement this bill.

Committee Categories

Military Affairs and Security

Sponsors (2)

Last Action

Died in Military and Veterans Affairs, Space, and Domestic Security (on 03/14/2022)

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