Florida Senate - 2022 SB 1250 By Senator Gruters 23-01097A-22 20221250__ 1 A bill to be entitled 2 An act relating to sales tax refunds for building 3 mitigation retrofit improvements; amending s. 212.08, 4 F.S.; defining terms; exempting materials used for 5 building mitigation retrofit improvements from the 6 sales and use tax; requiring the owner of a qualified 7 building to electronically file certain documents 8 within a certain timeframe with the Department of 9 Revenue to receive a refund of previously paid taxes; 10 prohibiting such an owner from applying for the refund 11 more than one time annually; requiring the department 12 to make a certain determination and issue the refund 13 within certain timeframes; prohibiting an authorized 14 mitigation inspector from committing misconduct in 15 specified circumstances; specifying actions that 16 constitute misconduct; authorizing the licensing board 17 to take certain punitive actions against certain 18 authorized mitigation inspectors; providing 19 applicability; authorizing the department to adopt 20 rules, including emergency rules; providing an 21 effective date. 22 23 Be It Enacted by the Legislature of the State of Florida: 24 25 Section 1. Paragraph (v) is added to subsection (5) of 26 section 212.08, Florida Statutes, to read: 27 212.08 Sales, rental, use, consumption, distribution, and 28 storage tax; specified exemptions.—The sale at retail, the 29 rental, the use, the consumption, the distribution, and the 30 storage to be used or consumed in this state of the following 31 are hereby specifically exempt from the tax imposed by this 32 chapter. 33 (5) EXEMPTIONS; ACCOUNT OF USE.— 34 (v) Materials used for building mitigation retrofit 35 improvements.— 36 1. As used in this paragraph, the term: 37 a. “Authorized mitigation inspector” means one of the 38 following: 39 (I) A home inspector licensed under s. 468.8314 who has 40 completed at least 3 hours of hurricane mitigation training 41 approved by the Construction Industry Licensing Board, which 42 must include hurricane mitigation techniques and compliance with 43 the uniform mitigation verification inspection form, and 44 completed a proficiency exam. 45 (II) A building code inspector certified under s. 468.607. 46 (III) A general, building, or residential contractor 47 licensed under s. 489.111. 48 (IV) A specialty contractor as defined in s. 489.105(3)(q) 49 who is certified to perform a building mitigation retrofit 50 improvement. 51 (V) A professional engineer licensed under s. 471.015. 52 (VI) A professional architect licensed under s. 481.213. 53 b. “Building materials” means tangible personal property 54 that becomes a component part of a qualified building as a 55 component of a building mitigation retrofit improvement. 56 c. “Building mitigation retrofit improvement” means one or 57 more of the following: 58 (I) The installation of a roofing underlayment to the 59 sheathing. 60 (II) The replacement of a roof covering. 61 (III) The application of foam adhesive to reinforce a roof 62 structure. 63 (IV) The strengthening of connections between a roof deck 64 and roof framing. 65 (V) The strengthening of roof-to-wall connections. 66 (VI) The strengthening of soffits. 67 (VII) The strengthening of attic ventilation openings. 68 (VIII) The installation of impact-resistant windows. 69 (IX) The installation of impact-resistant entry doors. 70 d. “Qualified building” means an existing, insured 71 residential or commercial building. 72 e. “Substantially completed” has the same meaning as in s. 73 192.042(1). 74 2. Building materials purchased and used for a building 75 mitigation retrofit improvement are exempt from the tax imposed 76 by this chapter upon an affirmative showing to the department 77 that the requirements of this paragraph have been met. This 78 exemption inures to the owner of the qualified building through 79 a refund of previously paid taxes. 80 3. To receive a refund, the owner must file with the 81 department through electronic transmission: 82 a. Proof that the structure of the qualified building is 83 insured by a property insurance policy. 84 b. A building mitigation retrofit improvement form, 85 prescribed by the Department of Financial Services, evidencing 86 that the building mitigation retrofit improvement is 87 substantially completed. The building mitigation retrofit 88 improvement form must be completed by an authorized mitigation 89 inspector. 90 c. A sworn statement, submitted under penalty of perjury, 91 from the individual who installed the building mitigation 92 retrofit improvement listing the building materials used in the 93 installation of the building mitigation retrofit improvement, 94 the actual cost of the building materials, and the amount of 95 sales tax paid on the building materials. Copies of invoices or 96 receipts evidencing payment of sales tax must be attached to the 97 sworn statement. 98 d. Copies of any permits required by law or ordinance for 99 the installation of the building mitigation retrofit improvement 100 or, if a permit is not required, an attestation signed by an 101 authorized mitigation inspector verifying that the building 102 mitigation retrofit improvement was installed in accordance with 103 the Florida Building Code and any applicable local amendments. 104 4. The owner may not apply for a refund more than one time 105 annually between July 1 and June 30. An application for a refund 106 under this paragraph must be submitted to the department within 107 6 months after the date the building mitigation retrofit 108 improvement is substantially completed. Within 30 working days 109 after receipt of the application, the department shall determine 110 if the application meets the requirements of this paragraph. The 111 department must issue a refund within 30 days after it formally 112 approves the application. 113 5. An authorized mitigation inspector may not commit 114 misconduct in performing building mitigation inspections or in 115 completing a building mitigation retrofit improvement form if 116 the misconduct causes financial harm to the owner or insurer or 117 jeopardizes an owner’s health, safety, or property. Misconduct 118 occurs when an authorized mitigation inspector signs a building 119 mitigation retrofit improvement form that: 120 a. Falsely indicates that he or she personally inspected 121 the qualified building referenced in the building mitigation 122 retrofit improvement form; 123 b. Falsely indicates the existence of a building mitigation 124 retrofit improvement that he or she knows does not exist; 125 c. Contains erroneous information due to his or her gross 126 negligence; or 127 d. Contains a pattern of demonstrably false information 128 regarding the existence of building mitigation retrofit 129 improvements that may give an insured a false evaluation of the 130 ability of the qualified building to withstand major damage from 131 a hurricane and which may endanger the health and safety of the 132 insured or the insured’s property. 133 6. The licensing board may initiate disciplinary 134 proceedings and impose administrative fines and other sanctions 135 authorized under the applicable licensing act of an authorized 136 mitigation inspector who performs a building mitigation 137 inspection or completes a building mitigation retrofit 138 improvement form that violates subparagraph 5. 139 7. The exemption provided in subparagraph 2. applies to 140 building materials purchased on or after July 1, 2022. 141 8. The department may adopt rules necessary to administer 142 and enforce this paragraph and to publish the necessary forms 143 and instructions. The department may adopt emergency rules 144 pursuant to s. 120.54(4) to administer and enforce this 145 paragraph. 146 Section 2. This act shall take effect July 1, 2022.