Bill > S0362

This bill provides a temporary exemption from sales and use tax, which is a tax on the purchase of goods and services, for specific items commonly used during hurricane preparedness. From June 1, 2014, through June 12, 2014, Floridians can purchase certain essential items without paying this tax, including portable lights, radios, tarps, first-aid kits, tie-down kits, fuel tanks, batteries (excluding car and boat batteries), food coolers, and portable generators, all within specified price limits. The Department of Revenue, the state agency responsible for collecting taxes, is authorized to create rules to implement this exemption, which is set to expire on September 30, 2014. Additionally, the bill appropriates over $221,000 from the state's general revenue fund to the Department of Revenue to cover the administrative costs associated with this tax holiday.