Florida Senate - 2022                              CS for SB 356
       
       
        
       By the Committee on Finance and Tax; and Senator Jones
       
       
       
       
       
       593-02389-22                                           2022356c1
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday for ENERGY STAR
    3         and WaterSense products; providing a sales tax
    4         exemption for certain ENERGY STAR and WaterSense
    5         products during a specified timeframe; defining terms;
    6         authorizing the Department of Revenue to adopt
    7         emergency rules; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. ENERGY STAR and WaterSense products; sales tax
   12  holiday.—
   13         (1) The tax levied under chapter 212, Florida Statutes, may
   14  not be collected during the period from 12:01 a.m. on April 22,
   15  2023, through 11:59 p.m. on April 24, 2023, on the retail sale
   16  of a new ENERGY STAR or WaterSense product.
   17         (2) As used in this section, the term:
   18         (a) “ENERGY STAR product” means a room air conditioner, air
   19  purifier, ceiling fan, clothes washer, clothes dryer,
   20  dehumidifier, dishwasher, freezer, refrigerator, water heater,
   21  swimming pool pump, or package of light bulbs designated by the
   22  United States Environmental Protection Agency and the United
   23  States Department of Energy by April 1, 2023, as meeting or
   24  exceeding each agency’s requirements under the ENERGY STAR
   25  program. Each product must be affixed with an ENERGY STAR label.
   26         (b) “WaterSense product” means a bathroom sink faucet,
   27  faucet accessory, high-efficiency toilet or urinal, showerhead,
   28  or weather- or sensor-based irrigation controller that is
   29  recognized as water efficient by the WaterSense program
   30  sponsored by the United States Environmental Protection Agency
   31  by April 1, 2023. Each product must be affixed with a WaterSense
   32  label.
   33         (3) The Department of Revenue is authorized, and all
   34  conditions are deemed met, to adopt emergency rules pursuant to
   35  s. 120.54(4), Florida Statutes, to administer this section.
   36         Section 2. This act shall take effect upon becoming a law.