CS/HB 475 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0475-01-c1
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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 temporary sales tax exemption for 2
items related to electric transportation; defining the 3
terms "electric bicycle," "electric scooter," and 4
"protective clothing and equipment"; providing a sales 5
tax exemption during a specified period on the retail 6
sale of certain electric bicycles, electric scooters, 7
and protective clothing and equipment; providing 8
applicability; authorizing the Department of Revenue 9
to adopt emergency rules; 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. Electric bicycles, electric scooters, and 14
protective clothing and equipment; sales tax holiday. — 15
(1) For the purposes of this section, the term: 16
(a) "Electric bicycle" has the same meaning as in s. 17
316.003, Florida Statutes. 18
(b) "Electric scooter" means a vehicle having two or fewer 19
wheels, with or without a seat or saddle, which is equipped to 20
be propelled by a motor and which weighs less than 75 pounds, is 21
less than 2 feet wide, and is designed for a maximum speed of 22
less than 35 miles per hour. 23
(c) "Protective clothing and equipment" means apparel 24
designed and intended for use during the operation of an 25
CS/HB 475 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0475-01-c1
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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
electric bicycle or electric scooter which incorporates padding 26
to protect from or mitigate injury. 27
(2) The tax levied under chapter 212, Florida Statutes, 28
may not be collected during the period from May 1, 2024, through 29
May 31, 2024, on the retail sale o f: 30
(a) An electric bicycle with a sales price of $1,750 or 31
less. 32
(b) An electric scooter with a sales price of $500 or 33
less. 34
(c) The following protective clothing and equipment: 35
1. A helmet with a sales price of $150 or less. 36
2. Knee pads with a sales price of $50 or less. 37
3. Elbow pads with a sales price of $50 or less. 38
(3) For purposes of this section, the term "retail sale" 39
excludes leases and rentals. 40
(4) The Department of Revenue is authorized, and all 41
conditions are deemed met, to adopt emergency rules pursuant to 42
s. 120.54(4), Florida Statutes, for the purpose of implementing 43
this act. 44
Section 2. This act shall take effect upon becoming a law. 45