Florida Senate - 2009                                     SB 976
       
       
       
       By Senator Sobel
       
       
       
       
       31-00704-09                                            2009976__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; specifying a period during which the
    4         sale of certain energy-efficient products are exempt
    5         from the tax; providing a definition; authorizing the
    6         Department of Revenue to adopt emergency rules;
    7         providing an appropriation; providing an effective
    8         date.
    9         
   10  Be It Enacted by the Legislature of the State of Florida:
   11         
   12         Section 1. (1) A tax levied under chapter 212, Florida
   13  Statutes, may not be collected on the sale of an energy
   14  efficient product having a selling price of $1,500 or less per
   15  product during the period from 12:01 a.m., October 1, through
   16  midnight, October 31. This exemption applies to products
   17  purchased for noncommercial home or personal use. The exemption
   18  does not apply to products purchased for trade, business, or
   19  resale. As used in this section, the term “energy-efficient
   20  product” means a dishwasher, clothes washer, air conditioner,
   21  ceiling fan, light bulb, dehumidifier, programmable thermostat,
   22  or refrigerator that has been designated by the United States
   23  Environmental Protection Agency or by the United States
   24  Department of Energy as meeting or exceeding the agency's
   25  requirements for energy efficiency or that has been designated
   26  as meeting or exceeding the requirements under the Energy Star
   27  Program of either agency.
   28         (2) The Department of Revenue may adopt emergency rules to
   29  administer this section.
   30         Section 2. The sum of $57,028 is appropriated from the
   31  General Revenue Fund to the Department of Revenue for purposes
   32  of administering section 1 of this act.
   33         Section 3. This act shall take effect July 1, 2009.