Florida Senate - 2018 SB 1448 By Senator Passidomo 28-01425-18 20181448__ 1 A bill to be entitled 2 An act relating to tax exemptions for the elderly; 3 amending s. 212.08, F.S.; exempting from the sales and 4 use tax specified items that enable elderly persons to 5 age in place and live independently in their homes or 6 residences; providing requirements for receiving the 7 exemption; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (t) is added to subsection (5) of 12 section 212.08, Florida Statutes, to read: 13 212.08 Sales, rental, use, consumption, distribution, and 14 storage tax; specified exemptions.—The sale at retail, the 15 rental, the use, the consumption, the distribution, and the 16 storage to be used or consumed in this state of the following 17 are hereby specifically exempt from the tax imposed by this 18 chapter. 19 (5) EXEMPTIONS; ACCOUNT OF USE.— 20 (t) Items that assist in independent living for the 21 elderly.—Items set forth in this paragraph which enable an 22 elderly person to age in place and live independently in his or 23 her home or residence are exempt from the taxes imposed by this 24 chapter. To receive the tax exemptions contained in this 25 paragraph, the person must be at least 60 years of age, as 26 evidenced by a copy of a birth certificate or other legal proof 27 of age, provided at the time of the purchase. The items include: 28 1. Bed transfer handles. 29 2. Hospital beds. 30 3. Power lift recliners. 31 4. Furniture risers. 32 5. Handrails, bed rails, or grab bars. 33 6. Shower seats. 34 7. Stair lifts. 35 8. Toilet seat risers. 36 9. Lever style door knobs. 37 10. Walkers. 38 Section 2. This act shall take effect July 1, 2018.