| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; specifying a period each year during which |
| 4 | sales of certain energy-efficient products are exempt from |
| 5 | the tax; providing definitions; providing exceptions; |
| 6 | authorizing the Department of Revenue to adopt rules; |
| 7 | providing an appropriation; providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. The tax levied under chapter 212, Florida |
| 12 | Statutes, may not be collected on the sale of: |
| 13 | (1)(a) Energy-efficient products with a sales price of |
| 14 | $1,500 or less per product purchased for noncommercial home or |
| 15 | personal use during the 4-day period beginning at 12:01 a.m. on |
| 16 | the first Thursday in October each year. |
| 17 | (b) As used in this subsection, the term "energy-efficient |
| 18 | product" means any dishwasher, clothes washer, air conditioner, |
| 19 | ceiling fan, fluorescent light bulb, dehumidifier, programmable |
| 20 | thermostat, refrigerator, door, or window the energy efficiency |
| 21 | of which has been designated by the United States Environmental |
| 22 | Protection Agency and the United States Department of Energy as |
| 23 | meeting or exceeding each such agency's energy-saving efficiency |
| 24 | requirements or has been designated as meeting or exceeding such |
| 25 | requirements under each such agency's Energy Star Program. |
| 26 | (2) This section does not apply to rentals; to purchases |
| 27 | for trade, business, or resale; or to sales within a theme park |
| 28 | or entertainment complex as defined in s. 509.013(9), Florida |
| 29 | Statutes, within a public lodging establishment as defined in s. |
| 30 | 509.013(4), Florida Statutes, or within an airport as defined in |
| 31 | s. 330.27(2), Florida Statutes. |
| 32 | (3) Notwithstanding chapter 120, Florida Statutes, the |
| 33 | Department of Revenue may adopt rules to carry out this section. |
| 34 | Section 2. For the 2011-2012 fiscal year, the sum of |
| 35 | $XXX,XXX is appropriated from the General Revenue Fund to the |
| 36 | Department of Revenue for purposes of administering section 1. |
| 37 | Section 3. This act shall take effect July 1, 2011. |