CS/CS/HB 475 2024
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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 specified periods 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 that such rules 10
are effective for a certain period and may be renewed 11
in specified circumstances; providing an effective 12
date. 13
14
Be It Enacted by the Legislature of the State of Florida: 15
16
Section 1. Electric bicycles, electric scooters, and 17
protective clothing and equipment; sales tax holiday. — 18
(1) For the purposes of this section, the term: 19
(a) "Electric bicycle" has the same meaning as in s. 20
316.003, Florida Statutes. 21
(b) "Electric scooter" means a vehicle having two or fewer 22
wheels, with or without a seat or saddle for the use of the 23
rider, which is equipped to be propelled by an electric motor 24
and which weighs less than 75 pounds, is less than 2 feet wide, 25
CS/CS/HB 475 2024
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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
and is designed for a maximum speed of l ess than 35 miles per 26
hour. 27
(c) "Protective clothing and equipment" means apparel 28
designed and intended for use during the operation of an 29
electric bicycle or electric scooter which incorporates padding 30
to protect from or mitigate injury. 31
(2) The tax levied under chapter 212, Florida Statutes, 32
may not be collected during the period from August 1, 2024, 33
through September 14, 2024, and November 1, 2024, through 34
December 15, 2024, on the retail sale of: 35
(a) An electric bicycle with a sales price of $1,75 0 or 36
less. 37
(b) An electric scooter with a sales price of $500 or 38
less. 39
(c) The following protective clothing and equipment: 40
1. A helmet with a sales price of $150 or less. 41
2. Knee pads with a sales price of $50 or less. 42
3. Elbow pads with a sales price of $50 or less. 43
(3) The tax exemptions provided in this section do not 44
apply to sales within a theme park or entertainment complex as 45
defined in s. 509.013(9), Florida Statutes, within a public 46
lodging establishment as defined in s. 509.013(4), Florida 47
Statutes, or within an airport as defined in s. 330.27, Florida 48
Statutes. 49
(4) The lease or rental of an electric bicycle, an 50
CS/CS/HB 475 2024
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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 scooter, or protective clothing and equipment does not 51
qualify as an exempt retail sale under this exemption. 52
(5) The Department of Revenue is authorized, and all 53
conditions are deemed met, to adopt emergency rules pursuant to 54
s. 120.54(4), Florida Statutes, for the purpose of implementing 55
this section. Notwithstanding any other law to the contrary, 56
emergency rules adopted under this section are effective for the 57
length of the exemption period and may be renewed during the 58
pendency of procedures to adopt permanent rules addressing the 59
subject of the emergency rules. 60
Section 2. This act shall take effect upon becoming a law. 61