HB 415 (2006) -  Tax on Sales, Use, and Other Transactions

General Bill by Quinones (CO-SPONSORS) Allen; Altman; Ambler; Baxley; Bogdanoff; Brummer; Carroll; Hasner; Stargel; Zapata
Tax on Sales, Use, and Other Transactions: Deletes an exception to an exemption from the tax for research or development costs; deletes provisions providing an exemption on account of use for machinery and equipment used for research and development; revises provisions for application for the exemption; specifies the term of validity of an exemption certification; provides for biennial renewal of certifications; deletes a limitation on number of exemption applications by a business in a year; exempts machinery and equipment used predominantly for research and development activities; authorizes the Department of Revenue to adopt rules administering and implementing the exemption; provides requirements and procedures for claiming the exemption; requires an affidavit to be given by a taxpayer claiming entitlement to the exemption; provides penalties for fraudulently claiming the exemption; provides recordkeeping requirements.
Effective Date: July 1, 2006.
Last Event: 05/30/06 Approved by Governor; Chapter No. 2006-57 on Tuesday, May 30, 2006 4:25 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: CS/SB 962 Subject: Sales Tax/Research or Development Relationship: Similar
Bill #: HB 77 Subject: Tax on Sales, Use, and other Transactions Relationship: Compare
Bill #: SB 96 Subject: Sales Tax on Research or Development Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: State Infrastructure Council 4/5/2006 4:54:10 PM
Chamber: House Committee: State Infrastructure Council 4/3/2006 9:56:16 AM
Chamber: House Committee: Finance & Tax Committee 3/28/2006 4:02:10 PM
Chamber: House Committee: Finance & Tax Committee 3/28/2006 12:09:38 PM --UnPublished--
Chamber: House Committee: Finance & Tax Committee 3/22/2006 8:50:30 AM
Chamber: House Committee: Spaceport & Technology Committee 2/22/2006 9:20:48 AM
Chamber: House Committee: Spaceport & Technology Committee 2/20/2006 4:37:59 PM
Chamber: House Committee: Spaceport & Technology Committee 2/6/2006 5:08:57 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/24/2006 01:12 PM   Yeas: 115 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 831] Barcode:
Chamber: Senate Date: 05/05/2006 01:08 PM   Yeas: 36 Nays: 1 Action: Action 2: Vote Detail: Vote [Seq# 5] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Approved by Governor; Chapter No. 2006-57 Time: 05/30/2006 - 4:25 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 05/26/2006 - 12:34 PM Member: Committee: Version: er
Event: H Ordered enrolled Time: 05/05/2006 - 5:53 PM Member: Committee: Version: e1
Event: H In Messages Time: 05/05/2006 - 5:53 PM Member: Committee: Version: e1
Event: S Passed; YEAS 36 NAYS 1 -SJ 01159 Time: 05/05/2006 - 1:09 PM Member: Committee: Version: er
Event: S Read third time -SJ 01159 Time: 05/05/2006 - 1:08 PM Member: Committee: Version: er
Event: S Read second time -SJ 00973 Time: 05/04/2006 - 10:35 AM Member: Committee: Version: er
Event: S Substituted for CS/SB 962 -SJ 00973 Time: 05/04/2006 - 10:35 AM Member: Committee: Version: er
Event: S Withdrawn from Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means -SJ 00973 Time: 05/04/2006 - 10:35 AM Member: Committee: Version: er
Event: S Received, referred to Commerce and Consumer Services; Government Efficiency Appropriations; Transportation and Economic Development Appropriations; Ways and Means -SJ 00830 Time: 05/02/2006 - 9:30 AM Member: Committee: Version: er
Event: S In Messages Time: 04/24/2006 - 2:42 PM Member: Committee: Version: er
Event: H Message sent to senate Time: 04/24/2006 - 2:05 PM Member: Committee: Version: e1
Event: H Passage on third reading Time: 04/24/2006 - 1:12 PM Member: Committee: Version: e1
Event: H Passed as amended; YEAS 115, NAYS 0 Time: 04/24/2006 - 1:12 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 04/24/2006 - 1:12 PM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 04/21/2006 - 11:39 AM Member: Committee: Version: c2
Event: H Read 2nd time Time: 04/21/2006 - 10:58 AM Member: Committee: Version: c2
Event: H Bill added to Special Order Calendar (4/21/2006) Time: 04/19/2006 - 7:05 PM Member: Committee: Version: c2
Event: H Added to Second Reading Calendar Time: 04/05/2006 - 5:15 PM Member: Committee: Version: c2
Event: H Bill released to House Calendar Time: 04/05/2006 - 5:15 PM Member: Committee: Version: c2
Event: H Pending review of CS under Rule 6.3 Time: 04/05/2006 - 5:13 PM Member: Committee: Version: c2
Event: H Reported out of State Infrastructure Council Time: 04/05/2006 - 4:53 PM Member: Committee: State Infrastructure Council Version: c1
Event: H Favorable with CS by State Infrastructure Council Time: 04/04/2006 - 1:45 PM Member: Committee: State Infrastructure Council Version: c1
Event: H Added to State Infrastructure Council agenda Time: 03/31/2006 - 3:48 PM Member: Committee: State Infrastructure Council Version: c1
Event: H Now in State Infrastructure Council Time: 03/28/2006 - 2:52 PM Member: Committee: State Infrastructure Council Version: c1
Event: H Pending review of CS under Rule 6.3 Time: 03/28/2006 - 12:01 PM Member: Committee: Version: c1
Event: H Reported out of Finance & Tax Committee Time: 03/28/2006 - 11:57 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable with CS by Finance & Tax Committee Time: 03/22/2006 - 5:45 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Added to Finance & Tax Committee agenda Time: 03/20/2006 - 3:59 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 03/07/2006 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 02/22/2006 - 9:39 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Reported out of Spaceport & Technology Committee Time: 02/22/2006 - 9:39 AM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Favorable by Spaceport & Technology Committee Time: 02/21/2006 - 4:00 PM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Added to Spaceport & Technology Committee agenda Time: 02/10/2006 - 3:03 PM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Added to Spaceport & Technology Committee agenda Time: 01/27/2006 - 4:00 PM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Now in Spaceport & Technology Committee Time: 12/23/2005 - 1:52 PM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Referred to State Infrastructure Council Time: 12/23/2005 - 1:52 PM Member: Committee: State Infrastructure Council Version: __
Event: H Referred to Finance & Tax Committee Time: 12/23/2005 - 1:52 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to Spaceport & Technology Committee Time: 12/23/2005 - 1:52 PM Member: Committee: Spaceport & Technology Committee Version: __
Event: H Filed Time: 11/17/2005 - 4:45 PM Member: Quinones Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.052 HB 77
212.052 HB 77
212.052 HB 77
212.08 HB 15 CS, HB 69, HB 77, HB 277, HB 305, HB 449, HB 501 CS, HB 507, HB 689 CS, HB 743, HB 821, HB 865 CS, HB 869, HB 1079, HB 1321, HB 1363, HB 1473 CS, HB 1489, HB 7055, HB 7069
212.08 HB 15 CS, HB 69, HB 77, HB 277, HB 305, HB 449, HB 501 CS, HB 507, HB 689 CS, HB 743, HB 821, HB 865 CS, HB 869, HB 1079, HB 1321, HB 1363, HB 1473 CS, HB 1489, HB 7055, HB 7069
212.08 HB 15 CS, HB 69, HB 77, HB 277, HB 305, HB 449, HB 501 CS, HB 507, HB 689 CS, HB 743, HB 821, HB 865 CS, HB 869, HB 1079, HB 1321, HB 1363, HB 1473 CS, HB 1489, HB 7055, HB 7069