FL H1027

Exempts from sales and use tax the purchase of specified hurricane preparedness items from June 2, 2010, through June 13, 2010

Exempted items include portable lights ($20 or less), radios ($75 or less), tarpaulins ($50 or less), tie-down kits ($50 or less), fuel tanks ($25 or less), batteries ($30 or less), cell phone batteries ($60 or less) and chargers ($40 or less), coolers ($30 or less), generators ($1,000 or less), storm shutters ($200 or less), carbon monoxide detectors ($75 or less), and reusable ice ($10 or less)

Exemption does not apply to sales within public lodging establishments, theme parks, entertainment complexes, or airports

Appropriates $315,905 from the General Revenue Fund to the Department of Revenue for administering the exemption during the 2009-2010 fiscal year

Authorizes the Department of Revenue to adopt emergency rules to administer the tax exemption