Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SB 176
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Finance and Tax (Berman) recommended the
    1         Senate Amendment (with title amendment)
    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.
   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.