The Florida Senate

SB 216: Sales Tax/Review of Exemptions and Exclusions [WPSC]

GENERAL BILL by Lynn

Sales Tax/Review of Exemptions and Exclusions [WPSC]; Provides additional responsibilities of the Joint Legislative Sunset Committee for the purpose of reviewing exemptions from the general state sales and use tax and exclusions of sales of services from such taxation. Provides for future elimination of all sales, rental, use, consumption, distribution, and storage tax exemptions except those for general groceries, medical, guide dogs for the blind, and household fuels, etc.

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• Bill History

  Date	Chamber	Action
  10/5/2009	Senate	• Filed
  12/9/2009	Senate	• Referred to Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means; Rules
  3/2/2010	Senate	• Introduced, referred to Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means; Rules -SJ 00024
  3/18/2010	Senate	• Withdrawn from Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means; Rules -SJ 00268; Withdrawn from further consideration -SJ 00268

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• SB 216, Original Filed Version (Current Bill Version) Posted 11/15/2009 at 1:18 AM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (2)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 167	Tax on Sales, Use, and Other Transactions	Rehwinkel Vasilinda	Compare	Last Action: 4/30/2010 H Died in Finance & Tax Council Location:
  S 152 (c1)	Environmental Surcharge/Bottled Water [WPSC]	Lynn	Compare	Last Action: 4/30/2010 S Died in Committee on Environmental Preservation and Conservation 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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