The Florida Senate

HB 77: Tax/Research/Machinery & Equipment

GENERAL BILL by Quinones

Tax/Research/Machinery & Equipment; deletes exception to exemption from sales, use, & other transactions tax for research or development costs; exempts machinery & equipment used predominantly for research & development activities; provides requirements & procedures for claiming exemption; requires affidavit to be given by taxpayer claiming entitlement to exemption; requires Legislature to review exemption, etc. Amends Ch. 212; reenacts 213.053(7)(k), 1011.94(1).

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• Bill History

  Date	Chamber	Action
  8/15/2005	House	• Filed
  9/20/2005	House	• Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57) -HJ 00019

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• HB 77, Original Filed Version (Current Bill Version) Posted 8/15/2005 at 11:07 AM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (3)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 415 (e1)		Quinones	Compare	Last Action: 5/30/2006 Approved by Governor; Chapter No. 2006-57 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  S 96	Sales Tax on Research or Development	Fasano	Compare	Last Action: 12/6/2005 S Withdrawn from Commerce and Consumer Services; Education; Government Efficiency Appropriations; Ways and Means; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57) Location:
  S 962 (c1)	Sales Tax/Research or Development	Fasano	Compare	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:

  Citations - Statutes (4)

  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.
  213.053	Confidentiality and information sharing.
  1011.94	Trust Fund for University Major Gifts.

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