Senate Bill sb0762

    Florida Senate - 2006                                   SB 762

    By Senator Miller





    18-386-06

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; specifying a period during

  4         which the sale of an energy-efficient product

  5         is exempt from such tax; providing a

  6         definition; providing exceptions; providing for

  7         the Department of Revenue to adopt rules;

  8         providing an effective date.

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

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12         Section 1.  (1)  The tax levied under chapter 212,

13  Florida Statutes, may not be collected on the sale of an

14  energy-efficient product having a selling price of $1,500 or

15  less per product during the period from 12:01 a.m., October 5,

16  2006, through midnight, October 11, 2006.  This exemption

17  applies only when the energy-efficient product is purchased

18  for noncommercial home or personal use and does not apply when

19  the product is purchased for trade, business, or resale.  As

20  used in this section, the term "energy-efficient product"

21  means a dishwasher, clothes washer, air conditioner, ceiling

22  fan, incandescent or florescent light bulb, dehumidifier,

23  programmable thermostat, or refrigerator that has been

24  designated by the United States Environmental Protection

25  Agency and by the United States Department of Energy as

26  meeting or exceeding each agency's requirements for energy

27  efficiency or that has been designated as meeting or exceeding

28  the requirements under the Energy Star Program of either

29  agency.

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    Florida Senate - 2006                                   SB 762
    18-386-06




 1         (2)  Notwithstanding the provisions of chapter 120,

 2  Florida Statutes, to the contrary, the Department of Revenue

 3  may adopt rules to administer this section.

 4         Section 2.  This act shall take effect July 1, 2006.

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 7                          SENATE SUMMARY

 8    Exempts the purchase of an energy-efficient (Energy Star)
      product from sales tax for one week in October 2006.
 9    Limits the exemption to products purchased for home use.

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