Florida Senate - 2011 SB 2020
By Senator Braynon
33-02421-11 20112020__
1 A bill to be entitled
2 An act relating to the tax on sales, use, and other
3 transactions; specifying a period each year during
4 which sales of certain energy-efficient products are
5 exempt from the tax; providing definitions; providing
6 exceptions; authorizing the Department of Revenue to
7 adopt rules; providing an appropriation; providing an
8 effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. The tax levied under chapter 212, Florida
13 Statutes, may not be collected on the sale of:
14 (1)(a) Energy-efficient products with a sales price of
15 $1,500 or less per product purchased for noncommercial home or
16 personal use during the 4-day period beginning at 12:01 a.m. on
17 the first Thursday in October each year.
18 (b) As used in this subsection, the term “energy-efficient
19 product” means any dishwasher, clothes washer, air conditioner,
20 ceiling fan, fluorescent light bulb, dehumidifier, programmable
21 thermostat, refrigerator, door, or window the energy efficiency
22 of which has been designated by the United States Environmental
23 Protection Agency and the United States Department of Energy as
24 meeting or exceeding each such agency’s energy-saving efficiency
25 requirements or has been designated as meeting or exceeding such
26 requirements under each such agency’s Energy Star Program.
27 (2) This section does not apply to rentals; to purchases
28 for trade, business, or resale; or to sales within a theme park
29 or entertainment complex as defined in s. 509.013(9), Florida
30 Statutes, within a public lodging establishment as defined in s.
31 509.013(4), Florida Statutes, or within an airport as defined in
32 s. 330.27(2), Florida Statutes.
33 (3) Notwithstanding chapter 120, Florida Statutes, the
34 Department of Revenue may adopt rules to carry out this section.
35 Section 2. For the 2011-2012 fiscal year, the sum of
36 $XXX,XXX is appropriated from the General Revenue Fund to the
37 Department of Revenue for purposes of administering section 1.
38 Section 3. This act shall take effect July 1, 2011.