The bill amends section 212.08 of the Florida Statutes to create a sales tax exemption for certain new motor vehicle purchases made by 100-percent disabled veterans. Specifically, it allows for the exemption on sales of new motor vehicles that must be licensed under specified sections of the law, provided that the vehicle is titled in the name of a disabled veteran who has a service-connected permanent and total disability rating of 100 percent. To facilitate this exemption, the Department of Revenue is required to issue a consumer's certificate of exemption upon request to eligible veterans, which will be issued without charge and designed to fit in a wallet.

Additionally, the bill authorizes the Department of Revenue to adopt emergency rules to implement these changes, with such rules being effective for six months after adoption and potentially renewable during the process of establishing permanent rules. The provisions of this act are set to take effect on July 1, 2026, and the authority for emergency rule adoption will expire on June 30, 2028.