HB 475 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0475-00
Page 1 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to a sales tax holiday for 2
micromobility vehicles and related personal safety 3
equipment; providing a sales tax exemption during a 4
specified period on the retail sale of micromobility 5
vehicles and related personal safety equipment; 6
defining the terms "micromobility vehicle" and 7
"related personal safety equipment"; authorizing the 8
Department of Revenue to adopt emergency rules; 9
providing an effective date. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Micromobility vehicles and related personal 14
safety equipment; sales tax holiday. — 15
(1) The tax levied under chapter 212, Florida Statutes, 16
may not be collected duri ng the period from July 1, 2024, 17
through June 30, 2025, on the retail sale of micromobility 18
vehicles and related personal safety equipment. 19
(2) As used in this section, the term: 20
(a) "Micromobility vehicle" means a human - or electric-21
powered transportation device, including a bicycle, a scooter, 22
an electric-assist bicycle, an electric scooter, or other small, 23
lightweight, wheeled conveyance, that weighs less than 500 24
pounds, is less than 3 feet in width, and is designed for a 25
HB 475 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0475-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
maximum speed of less than 30 miles per hour. 26
(b) "Related personal safety equipment" includes helmets, 27
knee pads, elbow pads, and other personal safety equipment used 28
for the operation of a micromobility vehicle. 29
(3) The Department of Revenue is authorized, and all 30
conditions are deemed met, to adopt emergency rules pursuant to 31
s. 120.54(4), Florida Statutes, for the purpose of implementing 32
this section. 33
Section 2. This act shall take effect upon becoming a law. 34