Florida Senate - 2016                                     SB 870
       
       
        
       By Senator Flores
       
       
       
       
       
       37-00977-16                                            2016870__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday; providing an
    3         exemption from the sales and use tax for the retail
    4         sale of a new Energy Star or WaterSense product up to
    5         a specified sales price and during a specified period;
    6         providing an exception to the exemption; authorizing
    7         the Department of Revenue to adopt emergency rules;
    8         providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Sales tax holiday for Energy Star and WaterSense
   13  products.—
   14         (1) The tax levied under chapter 212, Florida Statutes, may
   15  not be collected during the period from 12:01 a.m. on September
   16  16, 2016, through 11:59 p.m. on September 18, 2016, on the
   17  retail sale of a new Energy Star product or WaterSense product
   18  with a sales price of $3,000 or less. However, a person is
   19  limited to one purchase of each specific type of Energy Star or
   20  WaterSense product listed in paragraph (2)(a) or paragraph
   21  (2)(b) with a sales price of $500 or more. A second or
   22  subsequent purchase of a specific type of Energy Star product or
   23  WaterSense product with a sales price of $500 or more is subject
   24  to tax.
   25         (2) As used in this section, the term:
   26         (a) “Energy Star product” means a room air conditioner, air
   27  purifier, ceiling fan, clothes washer, clothes dryer,
   28  dehumidifier, dishwasher, freezer, refrigerator, water heater,
   29  swimming pool pump, or package of light bulbs that is designated
   30  by the United States Environmental Protection Agency and the
   31  United States Department of Energy as meeting or exceeding each
   32  agency’s requirements under the Energy Star program and that is
   33  affixed with an Energy Star label.
   34         (b) “WaterSense product” means a bathroom sink faucet,
   35  faucet accessory, high-efficiency toilet or urinal, showerhead,
   36  or weather or sensor-based irrigation controller that is
   37  recognized as water efficient by the WaterSense program
   38  sponsored by the United States Environmental Protection Agency
   39  and that is affixed with a WaterSense label.
   40         (3) The Department of Revenue may, and all conditions are
   41  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   42  and 120.54, Florida Statutes, to implement this section.
   43         Section 2. This act shall take effect July 1, 2016.