The bill proposes a sales tax exemption for new motor vehicles purchased by veterans of the armed forces who have a service-connected disability rating of 100 percent and are residents of Florida. To qualify for this exemption, veterans must complete a prescribed form and provide supporting documentation as required by the Department of Revenue. The bill also mandates that the Department adopt rules to implement these provisions.

Specifically, the bill adds a new paragraph (ffff) to subsection (7) of section 212.08 of the Florida Statutes, detailing the exemption criteria and the necessary steps for veterans to obtain the exemption. The act is set to take effect on July 1, 2026.