FL S1592

Expands sales tax exemption for generators used on farms to apply to all farms rather than only poultry farms

Creates new sales tax exemption for equipment using natural gas or liquefied petroleum gas to generate emergency electric energy at nursing homes and assisted living facilities

Requires purchasers of emergency electric equipment to provide dealers with an affidavit certifying proper use, with criminal penalties for false affidavits under section 212.085

Limits the exemption for emergency electric equipment to a maximum of $30,000 per facility

Authorizes the Department of Revenue to adopt rules administering the exemption; effective date July 1, 2018