PROVIDED SUMMARY
Sales Tax Exemption for Disabled Veterans; Creates exemption from specified taxes for sales of certain new motor vehicles made to specified veterans; requires DOR to provide certificate of exemption for specified purpose; authorizes DOR to adopt emergency rules.
Full bill text →
Plain English Summary
AI-GENERATED
Exempts new vehicle sales to 100-percent disabled veterans from sales tax.
Florida sales tax no longer applies when a 100-percent disabled veteran buys a new motor vehicle. The exemption is limited to vehicles that must be licensed under specific state statutes.
The Department of Revenue must issue a free, wallet-sized consumer's certificate of exemption to any veteran holding a Department of Veterans' Affairs identification card. This certificate is strictly limited to the purchase of a new motor vehicle.
The Department of Revenue is authorized to adopt emergency rules to implement the new exemption. These rules take effect immediately and remain in force for six months while permanent rules are drafted.
The bill's emergency rule authority expires on June 30, 2028. The sales tax exemption itself remains in effect indefinitely after the act becomes law.
KEY PROVISIONS
AICreates a new sales tax exemption for the purchase of new motor vehicles by veterans with a 100% service-connected permanent and total disability rating.
“Also exempt from the tax imposed by this chapter are sales of new motor vehicles that are required to be licensed pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9)...”
bill text, line 42 →
AIRequires the Department of Revenue to issue a free, wallet-sized consumer's certificate of exemption to any eligible veteran upon request.
“Upon request, the department shall issue a consumer's certificate of exemption expressly limited to the purchase of a new motor vehicle under this paragraph to any person who holds”
bill text, line 50 →
AIAuthorizes the Department of Revenue to adopt emergency rules to implement the new exemption, bypassing standard rulemaking timelines.
“The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing”
bill text, line 57 →
TIMELINE
3/13/2026
Died in State Affairs Committee
2/18/2026
Now in State Affairs Committee
2/18/2026
Reported out of Intergovernmental Affairs Subcommittee
2/18/2026
Favorable by Intergovernmental Affairs Subcommittee
2/16/2026
Added to Intergovernmental Affairs Subcommittee agenda
2/11/2026
Now in Intergovernmental Affairs Subcommittee
2/11/2026
Referred to State Affairs Committee
2/11/2026
Referred to Intergovernmental Affairs Subcommittee
2/10/2026
1st Reading (Committee Substitute 1)
2/10/2026
Laid on Table under Rule 7.18(a)
2/10/2026
Reported out of Ways & Means Committee
2/10/2026
Favorable with CS by Ways & Means Committee
2/6/2026
PCS added to Ways & Means Committee agenda
1/13/2026
1st Reading (Original Filed Version)
12/16/2025
Now in Ways & Means Committee
12/16/2025
Referred to State Affairs Committee
12/16/2025
Referred to Intergovernmental Affairs Subcommittee
12/16/2025
Referred to Ways & Means Committee
14 EARLIER →
STATUTES IT CHANGES
STAFF ANALYSES