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FL H0475

Bill

Status

Introduced

11/15/2023

Primary Sponsor

Infrastructure Strategies Committee

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • Sales tax exemption applies during two periods: August 1–September 14, 2024, and November 1–December 15, 2024, on retail sales of electric bicycles ($1,750 or less), electric scooters ($500 or less), helmets ($150 or less), and knee/elbow pads ($50 or less each).
  • "Electric scooter" is defined as a two-or-fewer-wheeled vehicle propelled by an electric motor, weighing less than 75 pounds, less than 2 feet wide, and designed for a maximum speed under 35 miles per hour.
  • Exemptions do not apply to sales made within theme parks, entertainment complexes, public lodging establishments, or airports.
  • Leases and rentals of electric bicycles, electric scooters, and protective clothing/equipment are excluded from the tax exemption.
  • The Department of Revenue is authorized to adopt emergency rules to implement the exemption, effective for the length of the exemption period and renewable while permanent rulemaking is pending.

Legislative Description

Temporary Sales Tax Exemption for Items Related to Electric Transportation

Last Action

Died on Second Reading Calendar

3/8/2024

Committee Referrals

Infrastructure Strategies Committee2/1/2024
Ways and Means Committee11/22/2023

Full Bill Text

No bill text available