This bill proposes an amendment to section 212.08 of the Florida Statutes to create a sales tax exemption specifically for disabled veterans. It establishes that sales made to veterans who have a service-connected disability rating of 100 percent will be exempt from the sales tax. To qualify for this exemption, individuals must apply for a tax exemption certificate through the Department of Revenue, using a prescribed form and providing necessary supporting documentation.

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.