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The Florida Senate

SB 1108: Sales Tax Exemption for Political Subdivisions


Sales Tax Exemption for Political Subdivisions; Providing that for sales of tangible personal property that will go into or become a part of public works owned by certain governmental entities, the governmental entity may authorize contractors or subcontractors to utilize the governmental entity’s certificate of entitlement to the exemption for the direct purchase of the tangible personal property; requiring such governmental entities to issue a letter of authorization to the contractor or subcontractor, etc.

Effective Date: 7/1/2018
Last Action: 3/10/2018 Senate - Died in Community Affairs
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)

Bill History

Date Chamber Action
12/6/2017 Senate • Filed
12/18/2017 Senate • Referred to Community Affairs; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 83
1/9/2018 Senate • Introduced -SJ 83
3/10/2018 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Community Affairs