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FL S0058

FL S0058
Sales Tax Holiday for Items Related to Electric Transportation


summary

Introduced
09/27/2023
In Committee
10/10/2023
Crossed Over
Passed
Dead
03/08/2024

Introduced Session

2024 Regular Session

Bill Summary

An act relating to a sales tax holiday for items related to electric transportation; defining the terms “electric bicycle,” “electric scooter,” and “protective clothing and equipment”; providing a sales tax exemption during specified periods on the retail sale of certain electric bicycles, electric scooters, and protective clothing and equipment; providing applicability; authorizing the Department of Revenue to adopt emergency rules; providing an effective date.

AI Summary

This bill establishes a sales tax holiday for the retail sale of certain electric bicycles, electric scooters, and protective clothing and equipment. It defines "electric bicycle," "electric scooter," and "protective clothing and equipment," and provides a sales tax exemption on these items during specified periods in 2024. The bill also authorizes the Department of Revenue to adopt emergency rules to implement the sales tax holiday, and specifies that the exemption does not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports.

Committee Categories

Budget and Finance

Sponsors (1)

Other Sponsors (2)

Commerce and Tourism (Senate), Finance and Tax (Senate)

Last Action

Died in Appropriations (on 03/08/2024)

bill text


bill summary

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