Florida Senate - 2022                              CS for SB 830
       
       
        
       By the Committee on Commerce and Tourism; and Senator Hooper
       
       
       
       
       
       577-01294-22                                           2022830c1
    1                        A bill to be entitled                      
    2         An act relating to sales tax; amending s. 212.05,
    3         F.S.; specifying the sales tax rate on new mobile
    4         homes; defining the term “new mobile home”; providing
    5         an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (n) is added to subsection (1) of
   10  section 212.05, Florida Statutes, to read:
   11         212.05 Sales, storage, use tax.—It is hereby declared to be
   12  the legislative intent that every person is exercising a taxable
   13  privilege who engages in the business of selling tangible
   14  personal property at retail in this state, including the
   15  business of making or facilitating remote sales; who rents or
   16  furnishes any of the things or services taxable under this
   17  chapter; or who stores for use or consumption in this state any
   18  item or article of tangible personal property as defined herein
   19  and who leases or rents such property within the state.
   20         (1) For the exercise of such privilege, a tax is levied on
   21  each taxable transaction or incident, which tax is due and
   22  payable as follows:
   23         (n) At the rate of 3 percent of the sales price on the sale
   24  of a new mobile home. As used in this paragraph, the term “new
   25  mobile home” has the same meaning as in s. 319.001.
   26         Section 2. This act shall take effect October 1, 2022.