| 1 | A bill to be entitled |
| 2 | An act relating to an exemption from the tax on sales, |
| 3 | use, and other transactions; creating s. 212.0802, F.S.; |
| 4 | providing a short title; specifying an annual period |
| 5 | during which the sale of an energy-efficient product is |
| 6 | exempt from the tax on sales, use, and other transactions; |
| 7 | providing a limitation; providing a definition; |
| 8 | authorizing the Department of Revenue to adopt rules; |
| 9 | providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Section 212.0802, Florida Statutes, is created |
| 14 | to read: |
| 15 | 212.0802 Energy-efficient products; annual exemption |
| 16 | period.-- |
| 17 | (1) This section may be cited as the "Consumer Energy |
| 18 | Savings Act." |
| 19 | (2) The tax levied under this chapter may not be collected |
| 20 | on the sale of an energy-efficient product having a selling |
| 21 | price of $1,500 or less per product during the period beginning |
| 22 | at 12:01 a.m. of the second Saturday preceding the last Sunday |
| 23 | in July and ending at midnight of the last Sunday in July. This |
| 24 | exemption applies only when the energy-efficient product is |
| 25 | purchased for noncommercial home or personal use and does not |
| 26 | apply when the product is purchased for trade, business, or |
| 27 | resale. As used in this section, the term "energy-efficient |
| 28 | product" means a dishwasher, clothes washer, air conditioner, |
| 29 | ceiling fan, incandescent or florescent light bulb, |
| 30 | dehumidifier, programmable thermostat, or refrigerator that has |
| 31 | been designated by the United States Environmental Protection |
| 32 | Agency and by the United States Department of Energy as meeting |
| 33 | or exceeding each agency's requirements for energy efficiency or |
| 34 | that has been designated as meeting or exceeding the |
| 35 | requirements under the Energy Star Program of either agency. |
| 36 | (3) The Department of Revenue may adopt rules under |
| 37 | chapter 120 to administer this section. |
| 38 | Section 2. This act shall take effect July 1, 2009. |