Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

Track This Bill

Glossary of Legislative Terms

SB 1832: Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions

GENERAL BILL by Gibson

Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions; Requiring the Senate and House of Representatives to appoint a Joint Legislative Review Committee to oversee the review of exemptions from the tax on sales, use, and other transactions and make recommendations regarding the review; creating the "Florida Sales Tax Fairness Restoration Act"; providing for future elimination of all sales, rental, use, consumption, distribution, and storage tax exemptions under s. 212.08, F.S., except those for general groceries, medical, guide dogs for the blind, hospital meals and rooms, household fuels, meals delivered by nonprofit volunteer organizations as a charitable function, and certain books, lunches, and publications used or provided at schools for students grades K through 12, etc.

Effective Date: except as otherwise expressly provided in this act, this act shall take effect July 1, 2012
 Last Action: 3/9/2012 Senate - Died in Budget Subcommittee on Finance and Tax
Bill Text: Web Page | PDF
Senate Committee References:
  1. Budget Subcommittee on Finance and Tax (BFT)
  2. Budget (BC)

View By Bill Version View By Category

Expand All Collapse All

  • Bill History

    Date Chamber Action
    1/7/2012 Senate • Filed
    1/17/2012 Senate • Referred to Budget -SJ 239
    • Introduced -SJ 239
    1/18/2012 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 255
    • Now in Budget Subcommittee on Finance and Tax
    3/9/2012 Senate • Died in Budget Subcommittee on Finance and Tax

    Top of SectionTop of Page

  • SB 1832, Original Filed Version (Current Bill Version) Posted 1/7/2012 at 11:02 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 907 Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions Pafford Identical Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)     		Track This Bill

    Citations - Statutes (25)

    Citation Catchline Location in Bill Location In Bill Help
    11.9035 Page 3 (pdf)
    212.02 Definitions. Page 104 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 104 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 105 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 105 (pdf)
    212.05 Sales, storage, use tax. Page 105 (pdf)
    212.0506 Taxation of service warranties. Page 105 (pdf)
    212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. Page 104 (pdf)
    212.052 Research or development costs; exemption. Page 104 (pdf)
    212.0598 Special provisions; air carriers. Page 104 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 105 (pdf)
    212.0601 Use taxes of vehicle dealers. Page 105 (pdf)
    212.0602 Education; limited exemption. Page 104 (pdf)
    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. Page 105 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 8 (pdf)
    212.0801 Qualified aircraft exemption. Page 104 (pdf)
    212.081 Legislative intent. Page 105 (pdf)
    212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. Page 104 (pdf)
    212.09 Trade-ins deducted; exception. Page 104 (pdf)
    212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax. Page 104 (pdf)
    212.097 Urban High-Crime Area Job Tax Credit Program. Page 104 (pdf)
    212.098 Rural Job Tax Credit Program. Page 104 (pdf)
    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. Page 105 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 105 (pdf)
    376.75 Tax on production or importation of perchloroethylene. Page 105 (pdf)

    Top of SectionTop of Page