HB 81 CS (2005) -  Tax on Sales, Use, and Other Transactions

General Bill by Quinones (CO-SPONSORS) Cannon; Detert; Hasner
Tax on Sales, Use, and Other Transactions: Deletes an exception to an exemption from the tax for research or development costs; exempts machinery and equipment used predominantly for research and development activities; authorizes the Department of Revenue to adopt rules 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; requires the Legislature to review the exemption; provides for a study of the exemption by the Office of Program Policy Analysis and Government Accountability and Enterprise Florida, Inc.; provides study requirements; requires a report to the Governor and Legislature; revises criteria, requirements, and procedures for exemptions for semiconductor, defense, or space technology production; revises the definition of the term "research and development"; defines the term "machinery and equipment."
Effective Date: July 1, 2005.
Last Event: Died in Education Appropriations Committee on Friday, May 6, 2005 11:49 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: SB 582 Subject: Sales Tax on Research or Development Relationship: Compare
Bill #: SB 1200 Subject: Sales Tax/Machinery & Equipment Relationship: Compare
Bill #: CS/CS/SB 2362 Subject: Research & Development Costs Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Finance & Tax Committee 4/20/2005 9:26:45 AM
Chamber: House Committee: Finance & Tax Committee 4/14/2005 5:58:53 PM
Chamber: House Committee: Economic Development, Trade & Banking Committee 2/14/2005 6:10:29 PM
Chamber: House Committee: Economic Development, Trade & Banking Committee 1/28/2005 9:50:05 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Education Appropriations Committee Time: 05/06/2005 - 11:49 PM Member: Committee: Education Appropriations Committee Version:
Event: H Removed from Meeting Agenda of Commerce Council Time: 04/20/2005 - 5:14 PM Member: Committee: Commerce Council Version: c2
Event: H Now in Education Appropriations Committee Time: 04/20/2005 - 10:00 AM Member: Committee: Education Appropriations Committee Version: c2
Event: H Remaining referral: Commerce Council Time: 04/20/2005 - 10:00 AM Member: Committee: Commerce Council Version: c2
Event: H Remaining referral: Education Appropriations Committee Time: 04/20/2005 - 10:00 AM Member: Committee: Education Appropriations Committee Version: c2
Event: H Pending review of CS under Rule 6.3 Time: 04/20/2005 - 9:29 AM Member: Committee: Version: c1
Event: H Reported out of Finance & Tax Committee Time: 04/20/2005 - 9:24 AM Member: Committee: Finance & Tax Committee Version: c1
Event: H Added to Commerce Council agenda Time: 04/19/2005 - 4:13 PM Member: Committee: Commerce Council Version: c1
Event: H Favorable with CS by Finance & Tax Committee(Amended) Time: 04/15/2005 - 1:30 PM Member: Committee: Finance & Tax Committee Version: c1
Event: H Favorable with CS by Finance & Tax Committee Time: 04/15/2005 - 1:30 PM Member: Committee: Finance & Tax Committee Version: c1
Event: H Added to Finance & Tax Committee agenda Time: 04/14/2005 - 1:01 PM Member: Committee: Finance & Tax Committee Version: c1
Event: H 1st Reading Time: 03/08/2005 - 10:57 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 02/16/2005 - 6:29 PM Member: Committee: Finance & Tax Committee Version: c1
Event: H Remaining referral: Commerce Council Time: 02/16/2005 - 6:29 PM Member: Committee: Commerce Council Version: c1
Event: H Remaining referral: Education Appropriations Committee Time: 02/16/2005 - 6:29 PM Member: Committee: Education Appropriations Committee Version: c1
Event: H Remaining referral: Finance & Tax Committee Time: 02/16/2005 - 6:29 PM Member: Committee: Finance & Tax Committee Version: c1
Event: H Pending review of CS under Rule 6.3 Time: 02/11/2005 - 3:57 PM Member: Committee: Version:
Event: H Reported out of Economic Development, Trade & Banking Committee Time: 02/11/2005 - 3:50 PM Member: Committee: Economic Development, Trade & Banking Committee Version:
Event: H Favorable with CS by Economic Development, Trade & Banking Committee Time: 02/08/2005 - 12:00 PM Member: Committee: Economic Development, Trade & Banking Committee Version:
Event: H Added to Economic Development, Trade & Banking Committee agenda Time: 01/28/2005 - 3:55 PM Member: Committee: Economic Development, Trade & Banking Committee Version:
Event: H Now in Economic Development, Trade & Banking Committee Time: 01/10/2005 - 10:57 AM Member: Committee: Economic Development, Trade & Banking Committee Version:
Event: H Bill referred to committee Time: 01/10/2005 - 10:57 AM Member: Committee: Commerce Council Version:
Event: H Bill referred to committee Time: 01/10/2005 - 10:57 AM Member: Committee: Education Appropriations Committee Version:
Event: H Bill referred to committee Time: 01/10/2005 - 10:57 AM Member: Committee: Finance & Tax Committee Version:
Event: H Bill referred to committee Time: 01/10/2005 - 10:57 AM Member: Committee: Economic Development, Trade & Banking Committee Version:
Event: H Filed Time: 12/10/2004 - 2:04 PM Member: Quinones Committee: Version:

Statutes Referenced by this Bill

Statute Other Bill Citations
212.052
212.08 HB 15, HB 27, HB 467, HB 503 CS, HB 573 CS, HB 607, HB 643, HB 805, HB 891 CS, HB 1123 CS, HB 1225, HB 1313 CS, HB 1597, HB 1649, HB 1717, HB 1725, HB 1859