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The Florida Senate

HB 1141: Taxation of Real Property

GENERAL BILL by Caruso

Taxation of Real Property; Exempts from sales & use tax certain property that is rented, leased, subleased, or licensed to specified small business; provides application procedures; requires DOR to approve or deny such application within specified time period; provides requirements for DOR & small business; provides for expiration of approval letter; provides renewal procedures.

Effective Date: 1/1/2021
Last Action: 3/14/2020 House - Died in Ways and Means Committee
Bill Text: PDF



Bill History

Date Chamber Action
1/7/2020 House • Filed
1/13/2020 House • Referred to Ways and Means Committee; Commerce Committee; Appropriations Committee -HJ 100
1/14/2020 House • Introduced -HJ 100
3/14/2020 House • Indefinitely postponed and withdrawn from consideration
• Died in Ways and Means Committee