House Bill 0245
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 245
By Representative Bradley
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.08, F.S.;
4 providing an exemption for building materials
5 and labor used in the construction of certain
6 single-family homes located in an enterprise
7 zone, empowerment zone, or Front Porch Florida
8 Community; providing requirements for refund
9 applications; providing for rules; providing an
10 effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Paragraph (n) is added to subsection (5) of
15 section 212.08, Florida Statutes, to read:
16 212.08 Sales, rental, use, consumption, distribution,
17 and storage tax; specified exemptions.--The sale at retail,
18 the rental, the use, the consumption, the distribution, and
19 the storage to be used or consumed in this state of the
20 following are hereby specifically exempt from the tax imposed
21 by this chapter.
22 (5) EXEMPTIONS; ACCOUNT OF USE.--
23 (n) Materials and labor for construction of
24 single-family homes in certain areas.--
25 1. As used in this paragraph:
26 a. "Building materials" means tangible personal
27 property that becomes a component part of a qualified home.
28 b. "Qualified home" means a single-family home having
29 an assessed value of $60,000 or more but less than $120,000
30 which is located in an enterprise zone, empowerment zone, or
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Florida House of Representatives - 2000 HB 245
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1 Front Porch Florida Community and which is constructed and
2 occupied by the owner thereof for residential purposes.
3 c. "Substantially completed" has the same meaning as
4 provided in s. 192.042(1).
5 2. Building materials used in the construction of a
6 qualified home and the costs of labor associated with the
7 construction of a qualified home are exempt from the tax
8 imposed by this chapter upon an affirmative showing to the
9 satisfaction of the department that the requirements of this
10 paragraph have been met. This exemption inures to the owner
11 through a refund of previously paid taxes. To receive this
12 refund, the owner must file an application under oath with the
13 department which includes:
14 a. The name and address of the owner.
15 b. The address and assessment roll parcel number of
16 the home for which a refund is sought.
17 c. A copy of the building permit issued for the home.
18 d. A certification by the local building inspector
19 that the home is substantially completed.
20 e. A sworn statement, under penalty of perjury, from
21 the general contractor licensed in this state with whom the
22 owner contracted to construct the home, which statement lists
23 the building materials used in the construction of the home
24 and the actual cost thereof, the labor costs associated with
25 such construction, and the amount of sales tax paid on these
26 materials and labor costs. If a general contractor was not
27 used, the owner shall provide this information in a sworn
28 statement, under penalty of perjury. Copies of invoices
29 evidencing payment of sales tax shall be attached to the sworn
30 statement.
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 245
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1 f. A sworn statement, under penalty of perjury, from
2 the owner affirming that he or she is occupying the home for
3 residential purposes.
4 3. An application for a refund under this paragraph
5 must be submitted to the department within 6 months after the
6 date the home is deemed to be substantially completed by the
7 local building inspector. Within 30 working days after receipt
8 of the application, the department shall determine if it meets
9 the requirements of this paragraph. A refund approved pursuant
10 to this paragraph shall be made within 30 days after formal
11 approval of the application by the department. The provisions
12 of s. 212.095 do not apply to any refund application made
13 under this paragraph.
14 4. The department shall establish by rule an
15 application form and criteria for establishing eligibility for
16 exemption under this paragraph.
17 Section 2. This act shall take effect July 1, 2000.
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20 HOUSE SUMMARY
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Provides a sales tax exemption for building materials and
22 labor used in the construction of a single-family home
with a value between $60,000-$120,000 located in an
23 enterprise zone, empowerment zone, or Front Porch Florida
Community. Provides requirements for refund applications.
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