House Bill 0533

    Florida House of Representatives - 2000                 HB 533

        By Representatives Barreiro and Waters






  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 certain fire alarms,

  5         smoke detectors, fire extinguishers, and carbon

  6         monoxide detectors; providing an effective

  7         date.

  8

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

10

11         Section 1.  Paragraph (ggg) is added to subsection (7)

12  of section 212.08, Florida Statutes, to read:

13         212.08  Sales, rental, use, consumption, distribution,

14  and storage tax; specified exemptions.--The sale at retail,

15  the rental, the use, the consumption, the distribution, and

16  the storage to be used or consumed in this state of the

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

19         (7)  MISCELLANEOUS EXEMPTIONS.--

20         (ggg)  Fire alarms, smoke detectors, fire

21  extinguishers, and carbon monoxide detectors.--

22         1.  Also exempt are fire alarms, smoke detectors, fire

23  extinguishers, and carbon monoxide detectors that:

24         a.  Are designed primarily for installation in

25  residential households;

26         b.  Do not comprise a system or part of a system that

27  sends a signal, alarm, or other communication to any point

28  outside the structure in which installed; and

29         c.  Are freestanding or designed to be attached to a

30  floor, wall, or ceiling by means of screws or similar

31  hardware.

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000                 HB 533

    723-124-00






  1         2.  An alarm, detector, or extinguisher whose

  2  installation requires the alteration of a floor, wall, or

  3  ceiling, or that requires the installation of cable or wires

  4  within a floor, wall, or ceiling, is not exempt.

  5

  6  Exemptions provided to any entity by this subsection shall not

  7  inure to any transaction otherwise taxable under this chapter

  8  when payment is made by a representative or employee of such

  9  entity by any means, including, but not limited to, cash,

10  check, or credit card even when that representative or

11  employee is subsequently reimbursed by such entity.

12         Section 2.  This act shall take effect July 1, 2001.

13

14            *****************************************

15                          HOUSE SUMMARY

16
      Provides a sales tax exemption for certain fire alarms,
17    smoke detectors, fire extinguishers, and carbon monoxide
      detectors.
18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  2