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The Florida Senate

HB 781: Apportionment of Income By Sales Factor

GENERAL BILL by Santiago

Apportionment of Income By Sales Factor; Defines term "manufacturer"; provides that only manufacturers doing business within & without this state are eligible for special apportionment of adjusted federal income solely by sales factor for purposes of state corporate income tax; deletes provisions requiring certain qualified capital expenditures within specified time period in order to qualify for apportionment solely by sales factor; deletes application requirements with respect thereto.

Effective Date: 7/1/2013
Last Action: 5/3/2013 House - Died in Economic Development and Tourism Subcommittee
Bill Text: PDF



Bill History

Date Chamber Action
2/13/2013 House • Filed
2/28/2013 House • Referred to Economic Development and Tourism Subcommittee; Finance and Tax Subcommittee; Economic Affairs Committee -HJ 81
3/5/2013 House • Introduced -HJ 81
5/3/2013 House • Died in Economic Development and Tourism Subcommittee