| 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 appropriations; 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 first $1,500 of the selling price of a new energy- |
| 21 | efficient product during the period beginning two Saturdays |
| 22 | prior to the last Sunday in July at 12:01 a.m., continuing for 9 |
| 23 | days, and ending at midnight on 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. Purchases made under this section may not be made using |
| 28 | a business or company credit card, debit card, or check. As used |
| 29 | in this section, the term "energy-efficient product" means a |
| 30 | dishwasher, clothes washer, air conditioner, ceiling fan, |
| 31 | compact fluorescent light bulb, dehumidifier, programmable |
| 32 | thermostat, or refrigerator that has been designated by the |
| 33 | United States Environmental Protection Agency and by the United |
| 34 | States Department of Energy as meeting the requirements under |
| 35 | the Energy Star Program of either agency. |
| 36 | (3) The Department of Revenue may adopt rules under s. |
| 37 | 120.54 to administer this section. |
| 38 | Section 2. (1) For the 2008-2009 fiscal year, the sum of |
| 39 | $73,891 is appropriated from the General Revenue Fund to the |
| 40 | Department of Revenue for the purpose of implementing s. |
| 41 | 212.0802, Florida Statutes. |
| 42 | (2) For the 2009-2010 fiscal year, the sum of $57,028 is |
| 43 | appropriated from the General Revenue Fund to the Department of |
| 44 | Revenue for the purpose of implementing s. 212.0802, Florida |
| 45 | Statutes. |
| 46 | Section 3. This act shall take effect upon becoming a law. |