CODING: Words stricken are deletions; words underlined are additions.
House Bill 0751




    Florida House of Representatives - 1997                 HB 751

        By Representative Wallace






  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; providing that a business

  4         may deduct from any such taxes that it owes to

  5         the state the cost of certain software;

  6         providing an effective date.

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  8  Be It Enacted by the Legislature of the State of Florida:

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10         Section 1.  A business that purchases software required

11  by the Department of Revenue for the electronic filing of

12  state tax information under chapter 212, Florida Statutes, may

13  deduct the cost of that software from the tax proceeds under

14  that chapter which the business owes to the state.

15         Section 2.  This act shall take effect July 1, 1997.

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18                          SENATE SUMMARY

19    Allows a business to deduct from the tax proceeds that
      the business owes to the state under ch. 212, F.S.; the
20    amount that the business pays for software required by
      the Department of Revenue for the electronic filing of
21    tax information under that chapter.

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