FL S0158

Exempts specific hurricane preparedness items from Florida sales and use tax during June 2-13, 2010, including portable light sources ($20 or less), radios ($75 or less), tarpaulins ($50 or less), batteries ($30 or less), generators ($1,000 or less), and storm shutters ($200 or less)

Exemption applies to 13 categories of items: portable lights, radios, waterproof sheeting, ground anchors, fuel tanks, batteries, cell phone batteries and chargers, food coolers, portable generators, carbon monoxide detectors, reusable ice, and combination products containing multiple exempt items

Excludes sales made within public lodging establishments, theme parks, entertainment complexes, and airports from the tax exemption

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

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