Florida Senate - 2008 (Reformatted) SB 548

By Senator Aronberg

27-00107-08 2008548__

1

A bill to be entitled

2

An act relating to the tax on sales, use, and other

3

transactions; specifying a period during which the sale of

4

a water-efficient product for noncommercial or personal

5

use is exempt from such tax; providing exceptions;

6

authorizing the Department of Revenue to adopt rules;

7

providing an effective date.

8

9

Be It Enacted by the Legislature of the State of Florida:

10

11

     Section 1. (1) The tax levied under chapter 212, Florida

12

Statutes, may not be collected on the sale of a water-efficient

13

product having a selling price of or less per product

14

during the period from 12:01 a.m., , 2008, through midnight,

15

, 2008. This exemption applies only when the water-efficient

16

product is purchased for noncommercial home or personal use and

17

does not apply when the product is purchased for trade, business,

18

or resale.

19

     (2) Notwithstanding the provisions of chapter 120, Florida

20

Statutes, to the contrary, the Department of Revenue may adopt

21

rules to administer this section.

22

     Section 2.  This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.