CS/SB 962: Sales Tax/Research or Development
GENERAL BILL by Government Efficiency Appropriations ; Fasano ; (CO-INTRODUCERS) King
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; provides definitions; authorizes DOR to adopt rules administering & implementing exemption; requires affidavit to be given by taxpayer claiming entitlement to exemption; provides penalties for fraudulently claiming exemption, etc. Amends 212.052,.08.
Last Action: 5/4/2006 Senate - 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)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 11/28/2005 Senate • Filed
12/14/2005 Senate • Referred to Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means
3/7/2006 Senate • Introduced, referred to Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means -SJ 00098
3/10/2006 Senate • On Committee agenda-- Commerce and Consumer Services, 03/15/06, 9:30 am, 401-S
3/15/2006 Senate • Favorable by Commerce and Consumer Services; YEAS 8 NAYS 0 -SJ 00259
3/16/2006 Senate • Now in Government Efficiency Appropriations -SJ 00259
3/30/2006 Senate • On Committee agenda-- Government Efficiency Appropriations, 04/04/06, 10:15 am, 110-S
4/4/2006 Senate • CS by Government Efficiency Appropriations; YEAS 6 NAYS 0 -SJ 00398; CS read first time on 04/06/06 -SJ 00404
4/5/2006 Senate • Now in Transportation and Economic Development Appropriations -SJ 00399
4/19/2006 Senate • On Committee agenda-- Transportation and Economic Development Appropriations, 04/24/06, 1:30 pm (or 15 min. after completion of Ways & Means), 309-C
4/24/2006 Senate • Favorable by Transportation and Economic Development Appropriations; YEAS 6 NAYS 0 -SJ 00579; Now in Ways and Means -SJ 00579
4/27/2006 Senate • Withdrawn from Ways and Means -SJ 00646; Placed on Calendar, on second reading
5/3/2006 Senate • Placed on Special Order Calendar -SJ 00966
5/4/2006 Senate • 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)
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CS/SB 962, Committee Substitute 1 (Current Bill Version) Posted 4/5/2006 at 4:05 PM
Bill Text: Web Page | PDF Analyses: Government Efficiency Appropriations (Post-Meeting) 4/4/2006 (pdf)
Transportation and Economic Development Appropriations (Post-Meeting) 4/24/2006 (pdf)
Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location H 415 (e1) Quinones Similar Last Action: 5/30/2006 Approved by Governor; Chapter No. 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:Committee Votes (1)
Date Committee Result 4/24/2006 1:30 PM Transportation and Economic Development Appropriations 6 Yeas - 0 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. -
SB 962, Original Filed Version Posted 11/28/2005 at 3:53 PM
Bill Text: Web Page | PDF Analyses: Commerce and Consumer Services (Post-Meeting) 3/15/2006 (pdf)
Committee Amendments (2)
Amendment Sponsor Filed Last Committee Action Format 090164 - Amendment
Government Efficiency Appropriations
(Posey)4/3/2006
3:51 PMReplaced by Committee Substitute
4/4/2006Web Page
PDF824802 - Amendment to Amendment (090164)
Government Efficiency Appropriations
(Posey)4/4/2006
9:56 AMReplaced by Committee Substitute
4/4/2006Web Page
PDFCommittee Votes (2)
Date Committee Result 3/15/2006 9:30 AM Commerce and Consumer Services 8 Yeas - 0 Nays 4/4/2006 10:15 AM Government Efficiency Appropriations 6 Yeas - 0 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.