Florida Senate - 2019 COMMITTEE AMENDMENT Bill No. SB 176 Ì381174*Î381174 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Finance and Tax (Berman) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete everything after the enacting clause 4 and insert: 5 Section 1. Paragraph (u) is added to subsection (5) of 6 section 212.08, Florida Statutes, to read: 7 212.08 Sales, rental, use, consumption, distribution, and 8 storage tax; specified exemptions.—The sale at retail, the 9 rental, the use, the consumption, the distribution, and the 10 storage to be used or consumed in this state of the following 11 are hereby specifically exempt from the tax imposed by this 12 chapter. 13 (5) EXEMPTIONS; ACCOUNT OF USE.— 14 (u) Items that assist in independent living.— 15 1. The following items, when purchased for noncommercial 16 home or personal use, are exempt from the tax imposed by this 17 chapter: 18 a. A bed transfer handle selling for $60 or less. 19 b. A bed rail selling for $110 or less. 20 c. A grab bar selling for $100 or less. 21 d. A shower seat selling for $100 or less. 22 2. This exemption does not apply to a purchase made by a 23 business, including, but not limited to, a medical institution 24 or an assisted living facility. 25 Section 2. This act shall take effect January 1, 2020. 26 27 ================= T I T L E A M E N D M E N T ================ 28 And the title is amended as follows: 29 Delete everything before the enacting clause 30 and insert: 31 A bill to be entitled 32 An act relating to a sales tax exemption; amending s. 33 212.08, F.S.; exempting from the sales and use tax 34 specified items that assist in independent living; 35 providing applicability; providing an effective date.