This bill proposes an amendment to section 212.08 of the Florida Statutes to create a sales tax exemption specifically for disabled veterans who have a service-connected disability rating of 100 percent. The new legal language establishes that sales made to these 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 implement this new exemption. The effective date for this act is set for July 1, 2025. This legislation aims to provide financial relief to disabled veterans by alleviating the burden of sales tax on their purchases.