FL S0362

Suspends sales and use tax on specified hurricane preparedness items from June 1, 2014 through June 12, 2014.

Tax exemption applies to portable self-powered light sources ($20 or less), radios ($50 or less), tarpaulins ($50 or less), first-aid kits ($30 or less), ground anchor systems ($50 or less), fuel tanks ($25 or less), batteries ($30 or less), food storage coolers ($30 or less), and portable generators ($750 or less).

Authorizes the Department of Revenue to adopt rules for implementation of the tax suspension.

Appropriates $221,400 from the General Revenue Fund to the Department of Revenue for administering the act.

The tax exemption provision expires September 30, 2014.