House Bill 0713

    Florida House of Representatives - 2000                 HB 713

        By Representative Detert






  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         removing the future repeal date for the

  5         exemption for solar energy systems; providing

  6         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.  Paragraph (mm) of subsection (7) of section

11  212.08, Florida Statutes, is amended to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (mm)  Solar energy systems.--Also exempt are solar

20  energy systems or any component thereof.  The Florida Solar

21  Energy Center shall from time to time certify to the

22  department a list of equipment and requisite hardware

23  considered to be a solar energy system or a component thereof.

24  This exemption is repealed July 1, 2002.

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26  Exemptions provided to any entity by this subsection shall not

27  inure to any transaction otherwise taxable under this chapter

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

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

30  check, or credit card even when that representative or

31  employee is subsequently reimbursed by such entity.

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






    Florida House of Representatives - 2000                 HB 713

    724-111-00






  1         Section 2.  This act shall take effect upon becoming a

  2  law.

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  5                          HOUSE SUMMARY

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      Removes the July 1, 2002 repeal date for the sales tax
  7    exemption for solar energy systems.

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