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FL H0475

FL H0475
Temporary Sales Tax Exemption for Items Related to Electric Transportation


summary

Introduced
11/15/2023
In Committee
02/09/2024
Crossed Over
Passed
Dead
03/08/2024

Introduced Session

2024 Regular Session

Bill Summary

An act relating to a temporary sales tax exemption 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 that such rules are effective for a certain period and may be renewed in specified circumstances; providing an effective date.

AI Summary

This bill provides a temporary sales tax exemption on the retail sale of certain electric bicycles, electric scooters, and protective clothing and equipment during two specified periods in 2024. It defines "electric bicycle," "electric scooter," and "protective clothing and equipment" for the purposes of the exemption. The exemption does not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports. The Department of Revenue is authorized to adopt emergency rules to implement the exemption, and those rules may be renewed during the pendency of procedures to adopt permanent rules.

Committee Categories

Budget and Finance, Transportation and Infrastructure

Sponsors (1)

Other Sponsors (2)

Infrastructure Strategies Committee (House), Ways & Means Committee (House)

Last Action

Died on Second Reading Calendar (on 03/08/2024)

bill text


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