FL H0555

Suspends sales and use tax on specified disaster preparedness items from 12:01 a.m. May 30, 2017 through 11:59 p.m. June 5, 2017.

Exempts items including portable lights ($20 or less), radios ($75 or less), batteries ($30 or less), generators ($1,000 or less), storm shutters ($200 or less), and 17 other categories of disaster-related products with specified price limits.

Excludes exemptions for sales at public lodging establishments, theme parks, entertainment complexes, and airports.

Authorizes the Department of Revenue to adopt emergency rules to administer the exemption and appropriates nonrecurring funds for fiscal year 2017-2018.

Expires September 30, 2017 and takes effect upon becoming law.