summary
Introduced
01/13/2014
01/13/2014
In Committee
01/27/2014
01/27/2014
Crossed Over
Passed
Dead
05/02/2014
05/02/2014
Introduced Session
2014 Regular Session
Bill Summary
Provides exemption from sales & use tax for sales during specified period of certain tangible personal property; authorizes DOR to adopt emergency rules; provides appropriation.
AI Summary
This bill exempts certain essential items from sales and use tax in Florida for a limited period, specifically from June 1, 2014, through June 12, 2014, to help residents prepare for hurricanes. The tax exemption applies to items like portable lights, radios, tarps, first-aid kits, tie-down kits, fuel tanks, batteries (excluding car and boat batteries), food coolers, and portable generators, provided they are sold within specific price limits. The Department of Revenue (DOR), the state agency responsible for tax collection, is authorized to quickly implement emergency rules to manage this exemption, and a specific amount of $280,912 is allocated from the state's general revenue fund to the DOR for the administrative costs associated with this hurricane preparedness initiative.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (2)
Other Sponsors (1)
Finance and Tax Subcommittee (House)
Last Action
Died in Appropriations Committee, companion bill(s) passed, see HB 5601 (Ch. 2014-38) (on 05/02/2014)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | http://www.flsenate.gov/Session/Bill/2014/567 | 01/13/2014 |
| Bill | http://www.flsenate.gov/Session/Bill/2014/0567/BillText/c1/PDF | 03/12/2014 |
| House Committee Amendment #302053 | http://www.flsenate.gov/Session/Bill/2014/0567/Amendment/302053/PDF | 03/07/2014 |
| Bill | http://www.flsenate.gov/Session/Bill/2014/0567/BillText/Filed/PDF | 01/13/2014 |
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