THE BILL ITSELF
CS/HB 665
Sales Tax Exemption for Disabled Veterans
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A bill to be entitled
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An act relating to sales tax exemption for disabled
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veterans; amending s. 212.08, F.S.; creating an
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exemption from specified taxes for sales of certain
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new motor vehicles made to specified veterans;
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requiring the Department of Revenue to provide a
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certificate of exemption upon request for specified
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purposes; authorizing the department to adopt
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emergency rules; providing effective dates.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Effective July 1, 2026, paragraph (ffff) is
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added to subsection (7) of section 212.08, Florida Statutes, to read:
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212.08 Sales, rental, use, consumption, distribution, and
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storage tax; specified exemptions.—The sale at retail, the
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rental, the use, the consumption, the distribution, and the
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storage to be used or consumed in this state of the following
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are hereby specifically exempt from the tax imposed by this
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chapter.
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(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
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entity by this chapter do not inure to any transaction that is
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otherwise taxable under this chapter when payment is made by a
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representative or employee of the entity by any means,
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including, but not limited to, cash, check, or credit card, even
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when that representative or employee is subsequently reimbursed
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by the entity. In addition, exemptions provided to any entity by
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this subsection do not inure to any transaction that is
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otherwise taxable under this chapter unless the entity has
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obtained a sales tax exemption certificate from the department
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or the entity obtains or provides other documentation as
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required by the department. Eligible purchases or leases made
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with such a certificate must be in strict compliance with this
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subsection and departmental rules, and any person who makes an
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exempt purchase with a certificate that is not in strict
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compliance with this subsection and the rules is liable for and
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shall pay the tax. The department may adopt rules to administer
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this subsection.
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(ffff) Certain motor vehicle sales to 100-percent disabled
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veterans.—
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1. Also exempt from the tax imposed by this chapter are
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sales of new motor vehicles that are required to be licensed
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pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9)
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made to and titled in the name of a disabled veteran with a
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service-connected permanent and total disability rating of 100
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percent as evidenced by possession of an identification card
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issued by the Department of Veterans' Affairs pursuant to s.
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295.17.
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2. Upon request, the department shall issue a consumer's
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certificate of exemption expressly limited to the purchase of a
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new motor vehicle under this paragraph to any person who holds
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an identification card issued by the Department of Veterans'
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Affairs pursuant to s. 295.17. The consumer's certificate of
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exemption shall be issued without charge and shall be of such
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size as to be capable of being carried in a wallet or billfold.
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Section 2. (1) The Department of Revenue is authorized,
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and all conditions are deemed met, to adopt emergency rules
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pursuant to s. 120.54(4), Florida Statutes, for the purpose of
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implementing the amendment made by this act to s. 212.08(7),
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Florida Statutes. Notwithstanding any other provision of law,
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emergency rules adopted pursuant to this subsection are
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effective for 6 months after adoption and may be renewed during
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the pendency of procedures to adopt permanent rules addressing
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the subject of the emergency rules.
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(2) This section expires June 30, 2028.
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Section 3. Except as otherwise expressly provided in this
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act, this act shall take effect upon becoming a law.