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The Florida Senate

SB 1572: Businesses Located in Enterprise Zones

GENERAL BILL by Smith

Businesses Located in Enterprise Zones; Clarifying that the tax exemption for business property purchased for use by businesses located in an enterprise zone applies to the use tax and not just the sales tax; specifying that the monetary caps applicable to the sales and use tax exemption for such business property are calculated on a per item basis; deleting a provision limiting sales and use tax refunds for such business property to amounts in excess of $100 on purchases made within a specified time period; revising the definitions of the terms “eligible business,” “job,” and “new job has been created” for purposes relating to application of the enterprise zone jobs credit against the sales tax, etc.

Effective Date: 7/1/2012
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)



Bill History

Date Chamber Action
1/6/2012 Senate • Filed
1/13/2012 Senate • Referred to Commerce and Tourism; Budget -SJ 160
• Introduced -SJ 160
3/9/2012 Senate • Died in Commerce and Tourism