Florida Senate - 2022 CS for SB 830 By the Committee on Commerce and Tourism; and Senator Hooper 577-01294-22 2022830c1 1 A bill to be entitled 2 An act relating to sales tax; amending s. 212.05, 3 F.S.; specifying the sales tax rate on new mobile 4 homes; defining the term “new mobile home”; providing 5 an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Paragraph (n) is added to subsection (1) of 10 section 212.05, Florida Statutes, to read: 11 212.05 Sales, storage, use tax.—It is hereby declared to be 12 the legislative intent that every person is exercising a taxable 13 privilege who engages in the business of selling tangible 14 personal property at retail in this state, including the 15 business of making or facilitating remote sales; who rents or 16 furnishes any of the things or services taxable under this 17 chapter; or who stores for use or consumption in this state any 18 item or article of tangible personal property as defined herein 19 and who leases or rents such property within the state. 20 (1) For the exercise of such privilege, a tax is levied on 21 each taxable transaction or incident, which tax is due and 22 payable as follows: 23 (n) At the rate of 3 percent of the sales price on the sale 24 of a new mobile home. As used in this paragraph, the term “new 25 mobile home” has the same meaning as in s. 319.001. 26 Section 2. This act shall take effect October 1, 2022.