CS/CS/SB 2362 (2005) -  Research & Development Costs

General Bill by Education and Commerce and Consumer Services and Smith (CO-SPONSORS) Fasano; Crist
Research & Development Costs: deletes exception to exemption from sales, use, & other transactions tax for research or development costs; provides exemption for machinery & equipment used in semiconductor, defense, or space technology research & development activities; provides for adoption of rules pertaining to procedures to claim exemptions & revises guidelines re such procedures; provides for review of exemption by OPPAGA & Enterprise Fla., Inc., etc. Amends 212.052,.08.
Effective Date: 07/01/2005
Last Event: 05/06/05 S Died in Committee on Government Efficiency Appropriations on Friday, May 6, 2005 11:49 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Consumer Services
    • On agenda for: 03/29/05 2:30 PM
    • Favorable With Committee Substitute (final action) Votes: Yeas 8   Nays 0
  • Education
    • On agenda for: 04/19/05 1:30 PM
    • Favorable With Committee Substitute (final action) Votes: Yeas 8   Nays 0
  • Government Efficiency Appropriations
  • Ways and Means

Related Bills

Bill # Subject Relationship
Bill #: HB 81 CS Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 1859 Subject: Obsolete or Outdated Agency Plans, Reports, and Programs Relationship: Compare
Bill #: SB 582 Subject: Sales Tax on Research or Development Relationship: Compare
Bill #: SB 1200 Subject: Sales Tax/Machinery & Equipment Relationship: Compare
Bill #: CS/SB 2546 Subject: Obsolete/Outdated Agency Reports Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Education 4/21/2005 2:59:17 PM
Chamber: Senate Committee: Commerce and Consumer Services 3/31/2005 10:31:10 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Committee on Government Efficiency Appropriations Time: 05/06/2005 - 11:49 PM Member: Committee: Version: c2
Event: S Now in Government Efficiency Appropriations -SJ 00554 Time: 04/21/2005 - 12:00 AM Member: Committee: Version: c2
Event: S CS read first time on 04/21/05 -SJ 00559 Time: 04/19/2005 - 12:00 AM Member: Committee: Version: c2
Event: S CS/CS by Education; YEAS 8 NAYS 0 -SJ 00554 Time: 04/19/2005 - 12:00 AM Member: Committee: Version: c2
Event: S On Committee agenda-- Education, 04/19/05, 1:30 pm, 110-S Time: 04/14/2005 - 12:00 AM Member: Committee: Version: c2
Event: S Now in Education -SJ 00320 Time: 03/31/2005 - 12:00 AM Member: Committee: Version: c2
Event: S CS read first time on 03/31/05 -SJ 00322 Time: 03/29/2005 - 12:00 AM Member: Committee: Version: c2
Event: S CS by Commerce and Consumer Services; YEAS 8 NAYS 0 -SJ 00320 Time: 03/29/2005 - 12:00 AM Member: Committee: Version: c2
Event: S On Committee agenda-- Commerce and Consumer Services, 03/29/05, 2:30 pm, 401-S Time: 03/24/2005 - 12:00 AM Member: Committee: Version: c2
Event: S Introduced, referred to Commerce and Consumer Services; Education; Government Efficiency Appropriations; Ways and Means -SJ 00256 Time: 03/22/2005 - 12:00 AM Member: Committee: Version: c2
Event: S Filed Time: 03/08/2005 - 12:00 AM Member: Committee: Version: c2

Statutes Referenced by this Bill

Statute Other Bill Citations
0212.052 SB 582, SB 1200
0212.08 CS/SB 56, CS/CS/SB 202, SB 448, SB 616, CS/SB 696, SB 700, SB 710, SB 1200, SB 1204, CS/CS/SB 1322, SB 1620, CS/SB 1720, SB 1760, CS/CS/CS/SB 1770, CS/SB 1836, CS/CS/CS/SB 2068, CS/SB 2074, CS/SB 2212, CS/CS/SB 2232, SB 2290, SB 2312, SB 2458, CS/SB 2546