The Florida Senate

SB 96: Sales Tax on Research or Development

GENERAL BILL by Fasano

Sales Tax on Research or Development; deletes exception to exemption from tax for research or development costs; provides exemption for machinery & equipment used predominantly for research & development activities; defines term "machinery & equipment"; allows business certified to receive exemption to designate one or more state universities or community colleges as recipients of part or all of amount of exemption under specified conditions, etc. Amends 212.052.

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• Bill History

  Date	Chamber	Action
  8/31/2005	Senate	• Filed
  10/26/2005	Senate	• Referred to Commerce and Consumer Services; Education; Government Efficiency Appropriations; Ways and Means
  12/6/2005	Senate	• Withdrawn from Commerce and Consumer Services; Education; Government Efficiency Appropriations; Ways and Means; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57)

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• SB 96, Original Filed Version (Current Bill Version) Posted 11/3/2005 at 2:28 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (3)

  Bill Number	Subject	Filed By	Relationship	Last Action and 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  H 77	Tax/Research/Machinery & Equipment	Quinones	Compare	Last Action: 9/20/2005 H Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to HB 415 (Ch. 2006-57) -HJ 00019 Location:
  H 415 (e1)		Quinones	Compare	Last Action: 5/30/2006 Approved by Governor; Chapter No. 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 (1)

  Citation	Catchline	Location in Bill Location In Bill Help
  212.052	Research or development costs; exemption.

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