CS/CS/HB 415: Sales Tax/Research or Development
GENERAL BILL by Quinones ; (CO-INTRODUCERS) Allen ; Altman ; Ambler ; Baxley ; Bogdanoff ; Brummer ; Carroll ; Hasner ; Stargel ; Zapata
Sales Tax/Research or Development; deletes exception to exemption from tax for research or development costs; deletes provisions providing exemption on account of use for machinery & equipment used for research & development; revises provisions for application for exemption; specifies term of validity of an exemption certification; requires affidavit to be given by taxpayer claiming entitlement to exemption; provides recordkeeping requirements, etc. Amends 212.052,.08.
Effective Date: 07/01/2006
Last Action: 5/30/2006 - Approved by Governor; Chapter No. 2006-57
Bill Text: Web Page | PDF
Last Action: 5/30/2006 - Approved by Governor; Chapter No. 2006-57
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 11/18/2005 House • Filed
12/23/2005 House • Referred to Spaceport & Technology (SIC); Finance & Tax (FC); State Infrastructure Council
1/27/2006 House • On Committee agenda-- Spaceport & Technology (SIC), 02/07/06, 1:15 pm, 12-H --Meeting cancelled
2/10/2006 House • On Committee agenda-- Spaceport & Technology (SIC), 02/21/06, 2:00 pm, 12-H
2/21/2006 House • Favorable by Spaceport & Technology (SIC); YEAS 4 NAYS 0
2/22/2006 House • Now in Finance & Tax (FC)
3/7/2006 House • Introduced, referred to Spaceport & Technology (SIC); Finance & Tax (FC); State Infrastructure Council -HJ 00039; On Committee agenda-- Spaceport & Technology (SIC), 02/07/06, 1:15 pm, 12-H --Meeting cancelled; On Committee agenda-- Spaceport & Technology (SIC), 02/21/06, 2:00 pm, 12-H; Favorable by Spaceport & Technology (SIC); YEAS 4 NAYS 0 -HJ 00142; Now in Finance & Tax (FC) -HJ 00142
3/20/2006 House • On Committee agenda-- Finance & Tax (FC), 03/22/06, 4:15 pm, 404-H
3/22/2006 House • Favorable with CS amendment by Finance & Tax (FC); YEAS 9 NAYS 0 -HJ 00301
3/28/2006 House • Pending review of CS under Rule 6.3(b); Now in State Infrastructure Council -HJ 00301
3/31/2006 House • On Council agenda-- State Infrastructure Council, 04/04/06, 1:00 pm, 404-H
4/4/2006 House • Favorable with CS amendment by- State Infrastructure Council; YEAS 9 NAYS 0 -HJ 00404
4/5/2006 House • Pending review of CS -under Rule 6.3(b); Placed on Calendar -HJ 00404
4/21/2006 House • Placed on Special Order Calendar; Read second time -HJ 00548; Ordered engrossed -HJ 00548
4/24/2006 House • Read third time -HJ 00558; Passed as amended; YEAS 115 NAYS 0 -HJ 00558
4/24/2006 Senate • In Messages
5/2/2006 Senate • Received, referred to Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means -SJ 00830
5/4/2006 Senate • Withdrawn from Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means -SJ 00973; Substituted for CS/SB 962 -SJ 00973; Read second time -SJ 00973
5/5/2006 Senate • Read third time -SJ 01159; Passed; YEAS 36 NAYS 1 -SJ 01159
5/5/2006 House • Ordered enrolled -HJ 01638
5/26/2006 • Signed by Officers and presented to Governor
5/30/2006 • Approved by Governor; Chapter No. 2006-57
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CS/CS/HB 415, Enrolled (Current Bill Version) Posted 5/8/2006 at 2:51 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location S 962 (c1) Sales Tax/Research or Development Fasano Similar Last Action: 5/4/2006 S Placed on Special Order Calendar; Substituted HB 415 -SJ 00973; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57)
Location:H 77 Tax/Research/Machinery & Equipment Quinones Compare Last Action: 9/20/2005 H Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57) -HJ 00019
Location:S 96 Sales Tax on Research or Development Fasano Compare Last Action: 12/6/2005 S Withdrawn from Commerce and Consumer Services; Education; Government Efficiency Appropriations; Ways and Means; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57)
Location:Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.052 Research or development costs; exemption. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. -
CS/CS/HB 415, Engrossed 1 Posted 4/21/2006 at 12:25 PM
Bill Text: Web Page | PDF Analyses: None Floor Votes (2)
Date Chamber Result 4/24/2006 1:12 PM House 115 Yeas - 0 Nays 5/5/2006 1:08 PM Senate 36 Yeas - 1 Nays Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.052 Research or development costs; exemption. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. -
CS/CS/HB 415, Committee Substitute 2 Posted 4/5/2006 at 5:17 PM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.052 Research or development costs; exemption. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. -
CS/HB 415, Committee Substitute 1 Posted 3/28/2006 at 12:04 PM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.052 Research or development costs; exemption. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. -
HB 415, Original Filed Version Posted 11/17/2005 at 4:47 PM
Bill Text: Web Page | PDF Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.052 Research or development costs; exemption. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.