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CS/HB 665 2026
CODING: Words stricken are deletions; words underlined are additions.
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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 sales tax exemption for disabled 2
veterans; amending s. 212.08, F.S.; creating an 3
exemption from specified taxes for sales of certain 4
new motor vehicles made to specified veterans; 5
requiring the Department of Revenue to provide a 6
certificate of exemption upon request for specified 7
purposes; authorizing the department to adopt 8
emergency rules; providing effective dates. 9
10
Be It Enacted by the Legislature of the State of Florida: 11
12
Section 1. Effective July 1, 2026, paragraph (ffff) is 13
added to subsection (7) of section 212.08, Florida Statutes, to 14
read: 15
212.08 Sales, rental, use, consumption, distribution, and 16
storage tax; specified exemptions.—The sale at retail, the 17
rental, the use, the consumption, the distribution, and the 18
storage to be used or consumed in this state of the following 19
are hereby specifically exempt from the tax imposed by this 20
chapter. 21
(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 22
entity by this chapter do not inure to any transaction that is 23
otherwise taxable under this chapter when payment is made by a 24
representative or employee of the entity by any means, 25
CS/HB 665 2026
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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
including, but not limited to, cash, check, or credit card, even 26
when that representative or employee is subsequently reimbursed 27
by the entity. In addition, exemptions provided to any entity by 28
this subsection do not inure to any transaction that is 29
otherwise taxable under this chapter unless the entity has 30
obtained a sales tax exemption certificate from the department 31
or the entity obtains or provides other documentation as 32
required by the department. Eligible purchases or leases made 33
with such a certificate must be in strict compliance with this 34
subsection and departmental rules, and any person who makes an 35
exempt purchase with a certificate that is not in strict 36
compliance with this subsection and the rules is liable for and 37
shall pay the tax. The department may adopt rules to administer 38
this subsection. 39
(ffff) Certain motor vehicle sales to 100-percent disabled 40
veterans.— 41
1. Also exempt from the tax imposed by this chapter are 42
sales of new motor vehicles that are required to be licensed 43
pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9) 44
made to and titled in the name of a disabled veteran with a 45
service-connected permanent and total disability rating of 100 46
percent as evidenced by possession of an identification card 47
issued by the Department of Veterans' Affairs pursuant to s. 48
295.17. 49
2. Upon request, the department shall issue a consumer's 50
CS/HB 665 2026
CODING: Words stricken are deletions; words underlined are additions.
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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
certificate of exemption expressly limited to the purchase of a 51
new motor vehicle under this paragraph to any person who holds 52
an identification card issued by the Department of Veterans' 53
Affairs pursuant to s. 295.17. The consumer's certificate of 54
exemption shall be issued without charge and shall be of such 55
size as to be capable of being carried in a wallet or billfold. 56
Section 2. (1) The Department of Revenue is authorized, 57
and all conditions are deemed met, to adopt emergency rules 58
pursuant to s. 120.54(4), Florida Statutes, for the purpose of 59
implementing the amendment made by this act to s. 212.08(7), 60
Florida Statutes. Notwithstanding any other provision of law, 61
emergency rules adopted pursuant to this subsection are 62
effective for 6 months after adoption and may be renewed during 63
the pendency of procedures to adopt permanent rules addressing 64
the subject of the emergency rules. 65
(2) This section expires June 30, 2028. 66
Section 3. Except as otherwise expressly provided in this 67
act, this act shall take effect upon becoming a law. 68