FL S0366

Exempts the sale of hybrid vehicles from Florida's sales and use tax, effective July 1, 2016.

Defines "hybrid vehicle" as a motor vehicle powered by both an internal combustion or heat engine using combustible fuel and a rechargeable energy-storage system.

Adds the exemption as paragraph (ooo) to section 212.08, Florida Statutes, under miscellaneous exemptions.

Exemption expires June 30, 2021, unless extended by the legislature.