| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; specifying a period during which the sale of |
| 4 | an energy-efficient product is exempt from such tax; |
| 5 | providing a limitation; providing a definition; |
| 6 | authorizing the Department of Revenue to adopt rules; |
| 7 | providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. (1) The tax levied under chapter 212, Florida |
| 12 | Statutes, may not be collected on the sale of an energy- |
| 13 | efficient product having a selling price of $1,500 or less per |
| 14 | product during the period from 12:01 a.m., October 5, 2006, |
| 15 | through midnight, October 11, 2006. This exemption applies only |
| 16 | when the energy-efficient product is purchased for noncommercial |
| 17 | home or personal use and does not apply when the product is |
| 18 | purchased for trade, business, or resale. As used in this |
| 19 | section, the term "energy-efficient product" means a dishwasher, |
| 20 | clothes washer, air conditioner, ceiling fan, incandescent or |
| 21 | florescent light bulb, dehumidifier, programmable thermostat, or |
| 22 | refrigerator that has been designated by the United States |
| 23 | Environmental Protection Agency and by the United States |
| 24 | Department of Energy as meeting or exceeding each agency's |
| 25 | requirements for energy efficiency or that has been designated |
| 26 | as meeting or exceeding the requirements under the Energy Star |
| 27 | Program of either agency. |
| 28 | (2) Notwithstanding the provisions of chapter 120, Florida |
| 29 | Statutes, the Department of Revenue may adopt rules to |
| 30 | administer this section. |
| 31 | Section 2. This act shall take effect July 1, 2006. |