HB 665 — Sales Tax Exemption for Disabled Veterans

F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 665 2026 A bill to be entitled An act relating to sales tax exemption for motordisabled vehicles sold to veterans;

creating an exemption from salesspecified andtaxes usefor taxsales forof certain new motor vehicles purchasedmade byto certainspecified veteransveterans; of the armed forces;

requiring personsthe seekingDepartment suchof exemptionRevenue to completeprovide certaina formscertificate andof provideexemption certainupon documentation;request for specified purposes;

requiringauthorizing the Departmentdepartment of Revenue to adopt emergency rules;

providing an effective date.dates.

ParagraphEffective July 1, 2026, paragraph (ffff) is added to subsection (7) of section 212.08, Florida Statutes, to read:

(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any entity by this chapter do not inure to any transaction that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even Page 1 of 23 CODING:

hb665-00hb665-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 665 2026 including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity.

(ffff)1.(ffff) Certain motor vehicle sales to 100-percent disabled veterans.— 1.

NewAlso motorexempt vehicles.—Newfrom motorthe vehiclestax purchasedimposed by athis veteranchapter ofare thesales armedof forcesnew withmotor avehicles service-connectedthat disability rating of 100 percent are exemptrequired fromto thebe taxlicensed imposedpursuant underto thiss. chapter if such veteran is a resident of this state.

320.08(1), (2), (3)(a), (b), (c), or (e), or (9) made to and titled in the name of a disabled veteran with a service-connected permanent and total disability rating of 100 percent as evidenced by possession of an identification card issued by the Department of Veterans' Affairs pursuant to s.

295.17.

ToUpon berequest, eligible for an exemption under this paragraph, the persondepartment seekingshall theissue exemption must complete a formconsumer's prescribedPage by2 theof department3 andCODING: submit supporting documentation as required by the department.

3.Words stricken are deletions;

Thewords departmentunderlined shallare adoptadditions. rules to implement this paragraph.

hb665-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 665 2026 certificate of exemption expressly limited to the purchase of a new motor vehicle under this paragraph to any person who holds an identification card issued by the Department of Veterans' Affairs pursuant to s.

295.17.

The consumer's certificate of exemption shall be issued without charge and shall be of such size as to be capable of being carried in a wallet or billfold.

This(1) actThe shallDepartment takeof effectRevenue Julyis 1,authorized, 2026.and all conditions are deemed met, to adopt emergency rules pursuant to s.

Page120.54(4), 2Florida Statutes, for the purpose of 2implementing CODING:the amendment made by this act to s.

212.08(7), Florida Statutes.

Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

(2) This section expires June 30, 2028.

Section 3.

Except as otherwise expressly provided in this act, this act shall take effect upon becoming a law.

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