Florida Senate - 2014 SB 740
By Senator Sobel
33-00526-14 2014740__
1 A bill to be entitled
2 An act relating to energy-efficient appliances;
3 creating s. 212.0512, F.S.; defining the term “energy
4 efficient appliance”; providing a tax exemption for
5 energy-efficient appliances during the month of
6 October; providing exceptions; authorizing the
7 Department of Revenue to adopt rules; providing an
8 effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Section 212.0512, Florida Statutes, is created
13 to read:
14 212.0512 Tax exemption for energy-efficient appliances.—
15 (1) As used in this section, the term “energy-efficient
16 appliance” means a compact fluorescent or LED fluorescent
17 lighting fixture or system, dehumidifier, programmable
18 thermostat, ceiling fan, dishwasher, refrigerator, stove,
19 clothes washer, water heater, or air conditioner that has been
20 designated by the United States Department of Energy as meeting
21 or exceeding the agency’s requirements for energy efficiency or
22 as meeting or exceeding the requirements under the Energy Star
23 Program.
24 (2) Each year, from 12:01 a.m. on October 1 through
25 midnight on October 31, the sales tax levied under this chapter
26 may not be collected on the sale of a new energy-efficient
27 appliance having a selling price of $1,500 or less per product.
28 This exemption applies to appliances purchased for noncommercial
29 home or personal use and does not apply to products purchased
30 for trade, business, or resale.
31 (3) The department may adopt rules to administer this
32 section.
33 Section 2. This act shall take effect July 1, 2014.