FL H0745

Adds a sales and use tax exemption for persons who have completed all criminal sanctions for a felony conviction and made full restitution to victims, but whose civil rights have not yet been restored under Florida Statute 940.05.

Requires the Department of Corrections to issue an identification card to eligible persons that certifies their entitlement to the sales tax exemption.

Exemption applies to sales or leases made directly to qualifying individuals and must comply with departmental rules and documentation requirements.

Effective date is July 1, 2017.