SB 1412 — Taxation

Florida Senate - 2019 CS for CS for SB 1412 By the CommitteeCommittees on CommerceAppropriations; and Tourism;

and SenatorCommerce Grutersand 577-03168-19Tourism; 20191412c1 A bill to be entitled An act relating to a sales tax holiday for disaster preparedness supplies;

providingand exemptionsSenator fromGruters the576-04591-19 sales20191412c2 andA usebill taxto forbe specifiedentitled disasterAn preparednessact suppliesrelating duringto ataxation; specified timeframe;

providingamending applicabilitys. for certain exemptions;

authorizing195.096, theF.S.; Department of Revenue to adopt emergency rules;

specifying a requirement for the Department of Revenue in reviewing assessment rolls in certain counties in assessment years following a natural disaster;

authorizing the department to use the best information available to estimate levels of assessment;

providing retroactive applicability;

providing sales tax exemptions for specified disaster preparedness supplies during a certain timeframe;

providing sales tax exemptions for certain clothing, wallets, bags, school supplies, personal computers, and personal computer-related accessories during a certain timeframe;

defining terms;

specifying locations where the exemptions do not apply;

authorizing certain dealers to opt out of participating in the exemptions, subject to certain conditions;

providingamending ans. effective date.

12218.131, BeF.S.; It Enacted by the Legislature of the State of Florida:

14revising Sectionthe 1. Disasterdate preparednesson supplies;which certain appropriated moneys for certain counties are to be distributed;

salesauthorizing tax holiday.— (1) The tax levied under chapter 212, Florida Statutes, may not be collected during the perioddepartment fromto Juneadopt 1,emergency 2019,rules throughfor Junecertain 14,sales 2019,tax onexemptions; the retail sale of:

providing effective dates.

26 Be It Enacted by the Legislature of the State of Florida:

28 Section 1. Paragraph (g) is added to subsection (2) of section 195.096, Florida Statutes, to read:

195.096 Review of assessment rolls.— (2) The department shall conduct, no less frequently than once every 2 years, an in-depth review of the assessment rolls of each county.

The department need not individually study every use-class of property set forth in s.

195.073, but shall at a minimum study the level of assessment in relation to just value of each classification specified in subsection (3).

Such in depth review may include proceedings of the value adjustment board and the audit or review of procedures used by the counties to appraise property.

(g) Notwithstanding any other provision of this chapter, in 1 or more assessment years following a natural disaster in counties for which a state of emergency was declared by executive order or proclamation of the Governor pursuant to chapter 252, if the department determines that the natural disaster creates difficulties in the department’s statistical and analytical reviews of the assessment rolls in affected counties, the department shall take all practicable steps to maximize the representativeness and reliability of its statistical and analytical reviews and may use the best information available to estimate the levels of assessment.

This paragraph first applies to the 2019 assessment rolls and applies retroactively to January 1, 2019.

Section 2. Disaster preparedness supplies;

sales tax holiday.— (1) The tax levied under chapter 212, Florida Statutes, may not be collected during the period from 12:01 a.m.

on May 31, 2019, through 11:59 p.m.

on June 6, 2019, on the retail sale of:

(c) A tarpaulin or any other flexible waterproof sheeting selling for $50 or less.

(d) An item normally sold as, or generally advertised as, a ground anchor system or tie-down kit and selling for $50 or less.

(f) A package of AAA-cell, AA-cell, AAA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries, selling for $30 or less.

(h) A portable generator used to provide light or communications or preserve food in the event of a power outage and selling for $750 or less.

(j) Impact-resistant(2) The windows,tax whenexemptions soldprovided in unitsthis ofsection 20do not apply to sales within a theme park or fewer.entertainment complex as defined in s.

(k) Impact-resistant509.013(9), doors,Florida whenStatutes, soldwithin ina unitspublic oflodging 10establishment oras fewer.defined in s.

43509.013(4), TheFlorida exemptionsStatutes, underor paragraphswithin (j) and (k) apply to purchases made by an ownerairport ofas residentialdefined realin propertys. where the impact resistant windows or impact-resistant doors will be installed.

(2) The330.27(2), DepartmentFlorida ofStatutes. Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s.

120.54(4),(3) This Floridasection Statutes,shall totake implementeffect upon this section.act becoming a law.

Section 3. Clothing, school supplies, and personal computers and personal computer-related accessories sales tax holiday.— (1) The tax levied under chapter 212, Florida Statutes, may not be collected during the period from 12:01 a.m.