Bill Text: FL S0058 | 2024 | Regular Session | Comm Sub

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Bill Title: Sales Tax Holiday for Items Related to Electric Transportation

Spectrum: Slight Partisan Bill (? 2-1)

Status: (Failed) 2024-03-08 - Died in Appropriations [S0058 Detail]

Download: Florida-2024-S0058-Comm_Sub.html

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       Florida Senate - 2024                        CS for CS for SB 58
       
       
        
       By the Committees on Finance and Tax; and Commerce and Tourism;
       and Senator Stewart
       
       
       
       
       593-03124-24                                            202458c2
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for items
    3         related to electric transportation; defining the terms
    4         “electric bicycle,” “electric scooter,” and
    5         “protective clothing and equipment”; providing a sales
    6         tax exemption during specified periods on the retail
    7         sale of certain electric bicycles, electric scooters,
    8         and protective clothing and equipment; providing
    9         applicability; authorizing the Department of Revenue
   10         to adopt emergency rules; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Electric bicycles, electric scooters, and
   15  protective clothing and equipment; sales tax holiday.—
   16         (1) For the purposes of this section, the term:
   17         (a) “Electric bicycle” has the same meaning as in s.
   18  316.003, Florida Statutes.
   19         (b) “Electric scooter” means a vehicle having two or fewer
   20  wheels, with or without a seat or saddle for the use of the
   21  rider, which is equipped to be propelled by an electric motor
   22  and which weighs less than 75 pounds, is less than 2 feet wide,
   23  and is designed for a maximum speed of less than 35 miles per
   24  hour.
   25         (c) “Protective clothing and equipment” means apparel
   26  designed and intended for use during the operation of an
   27  electric bicycle or electric scooter which incorporates padding
   28  to protect from or mitigate injury.
   29         (2) The tax levied under chapter 212, Florida Statutes, may
   30  not be collected during the period from August 1, 2024, through
   31  September 14, 2024, and November 1, 2024, through December 15,
   32  2024, on the retail sale of:
   33         (a) An electric bicycle with a sales price of $1,750 or
   34  less.
   35         (b) An electric scooter with a sales price of $500 or less.
   36         (c) The following protective clothing and equipment:
   37         1. A helmet with a sales price of $150 or less.
   38         2. Knee pads with a sales price of $50 or less.
   39         3. Elbow pads with a sales price of $50 or less.
   40         (3) The tax exemptions provided in this section do not
   41  apply to sales within a theme park or entertainment complex as
   42  defined in s. 509.013(9), Florida Statutes, within a public
   43  lodging establishment as defined in s. 509.013(4), Florida
   44  Statutes, or within an airport as defined in s. 330.27, Florida
   45  Statutes.
   46         (4) The lease or rental of an electric bicycle, an electric
   47  scooter, or protective clothing and equipment does not qualify
   48  as an exempt retail sale under this exemption.
   49         (5) The Department of Revenue is authorized, and all
   50  conditions are deemed met, to adopt emergency rules pursuant to
   51  s. 120.54(4), Florida Statutes, for the purpose of implementing
   52  this section. Notwithstanding any other law to the contrary,
   53  emergency rules adopted under this section are effective for the
   54  length of the exemption period and may be renewed during
   55  pendency of procedures to adopt permanent rules addressing the
   56  subject of the emergency rules.
   57         Section 2. This act shall take effect upon becoming a law.