The bill proposes an amendment to section 212.08 of the Florida Statutes to establish a sales tax exemption for disabled veterans who have a service-connected disability rating of 100 percent. Specifically, it introduces a new subsection (20) that outlines the criteria for this exemption, stating that sales made to eligible disabled veterans will be exempt from the sales tax imposed by the state.

To qualify for this exemption, individuals must apply to the Department of Revenue for a tax exemption certificate using a prescribed form and provide any necessary supporting documentation as required by the department. Additionally, the bill mandates that the Department of Revenue adopt rules to facilitate the implementation of this exemption. The effective date for this act is set for July 1, 2025.