The Florida Senate

HB 1163: Review of Exemptions & Exclusions/Sales & Use Tax

GENERAL BILL by Hukill ; (CO-INTRODUCERS) Soto

Review of Exemptions & Exclusions/Sales & Use Tax; Provides additional responsibilities of Joint Legislative Sunset Committee to review exemptions from general state sales & use tax & exclusions of sales of services from such taxation; provides for meetings & governance by joint rules; specifies powers & duties; provides for reports; requires continuing periodic review of sales tax exemptions & exclusions; provides for legislative proposals, etc.

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• Bill History

  Date	Chamber	Action
  2/25/2009	House	• Filed
  3/3/2009	House	• Introduced -HJ 00091
  3/9/2009	House	• Referred to Finance & Tax Council; Government Accountability Act Council; Policy Council -HJ 00190
  5/2/2009	House	• Indefinitely postponed and withdrawn from consideration; Died in Finance & Tax Council

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• HB 1163, Original Filed Version (Current Bill Version) Posted 2/26/2009 at 5:47 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (3)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  S 2576	Sales & Use Tax/Review of Exemptions & Exclusions [WPSC]	Lynn	Identical	Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax Location:
  H 681	Tax on Sales, Use, and Other Transactions	Rehwinkel Vasilinda	Compare	Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Committee on Agriculture & Natural Resources Policy (GGPC) Location:
  S 1358	Sales Tax Exemption/Drinking Water in Containers [WPSC]	Lynn	Compare	Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Commerce Location:

  Citations - Statutes (26)

  Citation	Catchline	Location in Bill Location In Bill Help
  11.903	Legislative Sunset Review Committees and the Joint Legislative Sunset Committee.
  11.9035
  212.02	Definitions.
  212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.
  212.031	Tax on rental or license fee for use of real property.
  212.04	Admissions tax; rate, procedure, enforcement.
  212.05	Sales, storage, use tax.
  212.0506	Taxation of service warranties.
  212.051	Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
  212.052	Research or development costs; exemption.
  212.0598	Special provisions; air carriers.
  212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
  212.0601	Use taxes of vehicle dealers.
  212.0602	Education; limited exemption.
  212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
  212.0801	Qualified aircraft exemption.
  212.081	Legislative intent.
  212.0821	Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
  212.09	Trade-ins deducted; exception.
  212.096	Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
  212.097	Urban High-Crime Area Job Tax Credit Program.
  212.098	Rural Job Tax Credit Program.
  212.12	Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
  212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
  376.75	Tax on production or importation of perchloroethylene.

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