Florida Senate - 2009                              CS for SB 942
       
       
       
       By the Committee on Commerce; and Senators Sobel and Bennett
       
       
       
       
       577-04100-09                                           2009942c1
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; exempting certain energy-efficient
    4         products from the tax during the month of October;
    5         defining the term “energy-efficient product”;
    6         authorizing the Department of Revenue to adopt
    7         emergency rules; providing an appropriation; providing
    8         an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. (1) A tax levied under chapter 212, Florida
   13  Statutes, may not be collected on the sale of a new energy
   14  efficient product having a selling price of $1,500 or less per
   15  product from 12:01 a.m., October 1, through midnight, October
   16  31. This exemption applies to products purchased for
   17  noncommercial home or personal use, and does not apply to
   18  products purchased for trade, business, or resale. As used in
   19  this section, the term “energy-efficient product” means a
   20  dishwasher, clothes washer, air conditioner, ceiling fan,
   21  compact fluorescent light bulb, dehumidifier, programmable
   22  thermostat, or refrigerator that has been designated by the
   23  United States Department of Energy as meeting or exceeding the
   24  agency’s requirements for energy efficiency or as meeting or
   25  exceeding the requirements under the Energy Star Program.
   26         (2) The Department of Revenue may adopt emergency rules to
   27  administer this section.
   28         Section 2. For the 2009-2010 fiscal year, the sum $73,891
   29  is appropriated from the General Revenue Fund to the Department
   30  of Revenue to implement and administer the energy-efficient
   31  products sales tax holiday created in this act. For the 2010
   32  2011 fiscal year a recurring appropriation of $57,028 is
   33  appropriated from the General Revenue Fund to the Department of
   34  Revenue to administer the energy-efficient products sales tax
   35  holiday created in this act.
   36         Section 3. This act shall take effect upon becoming a law.