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HB 7109 — Taxation

by Ways and Means Committee and Rep. Boyd and others

This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.

Prepared by: Appropriations Committee (AP)

The bill contains the following provisions:

  • Provides a 3-day “back-to-school” holiday (August 4-6, 2017) for clothing and footwear costing $60 or less, school supplies costing $15 or less, and for computers with a sales price of $750 or less.
  • Provides a 3-day disaster preparedness sales tax holiday (June 2-4, 2017) for certain first-aid kits, tie-down kits, fuel tanks, batteries, food storage coolers, self-powered lights and radios, portable generators, and reusable ice.
  • Reduces the state sales tax rate on the rental of commercial real estate from 6.0 percent to 5.8 percent.
  • Exempts from sales tax feminine hygiene products.
  • Exempts from sales tax the purchase of building materials used in new buildings constructed in Rural Areas of Opportunity.
  • Exempts from sales tax health products for livestock, poultry and aquaculture.
  • Exempts from sales tax property used to construct and equip a large capacity data center.
  • Exempts from sales tax purchases made by certain municipally owned golf course operators.
  • Exempts from sales tax fingerprint services that are part of the application to obtain a concealed weapons and concealed firearms license. This simply codifies the current administrative treatment.
  • Makes permanent the Community Contribution Tax Credit program and provides a limit of $14.0 million in credits each year.
  • Increases the Contaminated Site Rehabilitation Tax Credit program annual tax credit limit from $5 million to $10 million.
  • Increases the limit on Research and Development Corporate Tax Credits from $9 million to $16.5 million for calendar year 2018.
  • Provides a 50 percent discount in property taxes to certain multifamily projects that provide affordable housing to low income persons and families.
  • Exempts charitable 501(c)(3) Assisted Living Facilities from property tax.
  • Extends until 2053 the distribution of cigarette tax receipts to the Moffitt Cancer Center set to end in 2033.
  • Clarifies the requirements for granting a property tax exemption for property leased to a charter school.
  • Extends the deadline for charter schools to apply for a property tax exemption.
  • Allows low-income residents of homes for the aged to prove their income by providing an affidavit to the property appraiser.
  • Exempts marine boat trailers used by charitable organizations from motor vehicle registration fees.
  • Authorizes the use of tourist development taxes for publicly owned auditoriums operated by charitable organizations.
  • Provides guidance for determining whether certain heavy construction and agricultural equipment returned to the dealer under a rent-to-purchase option is inventory and exempt from property tax.
  • Sets forth procedures for resellers of admissions to receive a refund of taxes paid when they make a sale to a tax-exempt person, effective January 1, 2018.
  • Extends the Corporate Income Tax filing extension period from 5 months to 6 months for certain corporate taxpayers to conform with federal changes.
  • Redefines “beer” for purposes of the beverage law and liquor taxes.
  • Preserves the Enterprise Zone boundaries in existence before December 31, 2015, for the purpose of allowing local governments to administer local incentive programs for a limited time period.
  • Repeals several small license taxes and registration fees administered by the Department of Revenue.
  • Simplifies administrative requirements for vending machines.
  • Requires local motor fuel taxes to be renewed before July 1 to be effective on September 1 of the year they expire.
  • Deletes a requirement that circuit courts provide estate administration information to the Department of Revenue.
  • Changes the due date for Reemployment Assistance Tax returns and allows the Department of Revenue to waive penalties for late filing in certain circumstances.
  • Repeals obsolete emergency rulemaking authority for the Department of Revenue.

If approved by the Governor, these provisions take effect July 1, 2017, except 
where otherwise expressly provided.

 

 

 

Vote: Senate 34-4; House 109-3