HB 7159 (2009) -  Tax on Sales, Use, and Other Transactions

General Bill by Finance & Tax Council and Bogdanoff
Tax on Sales, Use, and Other Transactions: Repeals exemptions for memberships to physical fitness facilities owned or operated by licensed hospital, for specified rentals within premises of theater, for rental, lease, sublease, or license for use of skyboxes & luxury boxes, for ostrich feed, for newspapers, magazines, & newsletter subscriptions delivered by mail, for repair & maintenance labor charges for qualified aircraft, & for sales or leases of qualified aircraft; abrogates repeal of tax exemption on rental or license fees provided for specified property rented, leased, or licensed by convention or exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility; abrogates repeal of tax exemption for admission charges to events sponsored by governmental entities, sports authorities, & sports commissions; exempts admissions to NBA All-Star Game & NHL All-Star Game; increases tax rate on charges for use of coin-operated amusement machines; provides exception for machines located in facilities owned, operated, or leased by specified veterans' service organizations; imposes maximum limitation on amount of tax collected on sales or use of aircrafts or boats; provides maximum tax on sale or use of fractional aircraft ownership interests; provides temporary exemption for specified industrial machinery & equipment used in manufacturing; specifies availability of exemption through refund; provides refund application procedures & requirements; provides aggregate annual refund limitation; requires DOR to establish refund application form; applies exemption for charter fishing vessels only to vessel licensed for no more than six customers; provides tax exemptions on sales or use of aircraft primarily used in fractional aircraft ownership program; abrogates repeal of tax exemption provided for charges imposed by convention or exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility upon lessee or licensee; specifies period during which sales of books, clothing, & school supplies are exempt; provides exemption for sales of specified tangible personal property used for hurricane preparedness for specified period.
Effective Date: July 1, 2009
Last Event: 05/02/09 S Died in Messages on Saturday, May 2, 2009 12:00 AM
Date Available for Final Passage: Wednesday, April 29, 2009 4:44 PM

PCB committee actions:

  • PCB FTC 09-04 recommended by:
    Finance & Tax Council
    • On agenda for: 04/20/09   8:45 AM View Notice
    • Favorable With Amendment(s) (final action) See Votes
  • PCB FTC 09-04 recommended by:
    Finance & Tax Council
  • PCB FTC 09-04 recommended by:
    Finance & Tax Council

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 51 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 225 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 373 Subject: Hurricane Preparedness Relationship: Compare
Bill #: CS/CS/HB 469 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 595 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 731 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 815 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 863 Subject: Tax on Property Rental Fees and Tax on Admissions Relationship: Compare
Bill #: SB 214 Subject: Hurricane Preparedness/Sales Tax Exemption [GPSC] Relationship: Compare
Bill #: SB 300 Subject: Use Tax Exemption/Aircraft Temporarily in State [CPSC] Relationship: Compare
Bill #: SB 396 Subject: Sales Tax Exemption/Books/Clothing/School Supplies [WPSC] Relationship: Compare
Bill #: CS/SB 618 Subject: Sales Tax/Fractional Aircraft Ownership Program [CPSC] Relationship: Compare
Bill #: SB 1134 Subject: Streamlined Sales and Use Tax Agreement [WPSC] Relationship: Compare
Bill #: SB 1362 Subject: Property Rental Fees & Admissions Taxes [WPSC] Relationship: Compare
Bill #: CS/SB 2376 Subject: Sales & Use Tax/Sales of Aircraft or Boats [WPSC] Relationship: Compare
Bill #: SB 2582 Subject: Tax on Sales, Use, and Other Transactions [WPSC] Relationship: Compare

Bill Text

  • Engrossed 2
  • Engrossed 1
    • A 786637 , Bogdanoff Date Filed: 04/26/09, Line#: 515 House: Adopted 04/27/2009 04:44 PM
    • A 824931 , Ambler Date Filed: 04/26/09, Line#: 707 House: Withdrawn 04/27/2009 10:09 AM
  • Original Filed Version
    • A 116791 , Wood Date Filed: 04/23/09, Line#: 248 House: Adopted 04/24/2009 03:22 PM
    • A 775123 , Sands Date Filed: 04/23/09, Line#: 372 House: Failed 04/24/2009 03:25 PM
    • A 969677 , Scionti Date Filed: 04/23/09, Line#: 375 House: Adopted 04/24/2009 03:39 PM
    • A 388451 , Rehwinkel Vasilinda Date Filed: 04/23/09, Line#: 501 House: Failed 04/24/2009 03:42 PM
    • A 718323 (late) , Bogdanoff Date Filed: 04/24/09, Line#: 503 House: Not Allowed for Consideration 04/24/2009 03:43 PM
    • A 805185 , Wood Date Filed: 04/23/09, Line#: 550 House: Adopted 04/24/2009 03:44 PM
  • PCB FTC 09-04
  • PCB FTC 09-04
  • PCB FTC 09-04

Staff Analysis

Chamber Committee
Chamber: House Committee: Finance & Tax Council 4/22/2009 9:39:37 PM
Chamber: House Committee: Finance & Tax Council 4/22/2009 9:36:00 PM
Chamber: House Committee: Finance & Tax Council 4/22/2009 8:07:33 AM
Chamber: House Committee: Finance & Tax Council 4/14/2009 9:58:11 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/27/2009 04:45 PM   Yeas: 116 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 317] Barcode:

Bill History

Event Time Member Committee Ver.
Event: S Died in Messages Time: 05/02/2009 - 12:00 AM Member: Committee: Version: e2
Event: S Indefinitely postponed and withdrawn from consideration Time: 05/02/2009 - 12:00 AM Member: Committee: Version: e2
Event: H Message sent to senate Time: 04/27/2009 - 7:32 PM Member: Committee: Version: e2
Event: S In Messages Time: 04/27/2009 - 6:04 PM Member: Committee: Version: e2
Event: H Message sent to senate Time: 04/27/2009 - 5:59 PM Member: Committee: Version: e1
Event: H Passage on third reading Time: 04/27/2009 - 4:45 PM Member: Committee: Version: e1
Event: H Passed as amended; YEAS 116, NAYS 0 Time: 04/27/2009 - 4:45 PM Member: Committee: Version: e1
Event: H Amendment 786637 adopted Time: 04/27/2009 - 4:44 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 04/27/2009 - 4:41 PM Member: Committee: Version: e1
Event: H Amendment 824931 withdrawn Time: 04/27/2009 - 10:09 AM Member: Committee: Version: e1
Event: H Amendment 824931 filed Time: 04/26/2009 - 6:42 PM Member: Committee: Version: e1
Event: H Amendment 786637 filed Time: 04/26/2009 - 5:41 PM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 04/24/2009 - 7:51 PM Member: Committee: Version: e1
Event: H Amendment 805185 adopted Time: 04/24/2009 - 3:44 PM Member: Committee: Version: __
Event: H Amendment 718323 not allowed for consideration Time: 04/24/2009 - 3:43 PM Member: Committee: Version: __
Event: H Amendment 388451 Failed Time: 04/24/2009 - 3:42 PM Member: Committee: Version: __
Event: H Amendment 969677 adopted Time: 04/24/2009 - 3:39 PM Member: Committee: Version: __
Event: H Amendment 775123 Failed Time: 04/24/2009 - 3:25 PM Member: Committee: Version: __
Event: H Amendment 116791 adopted Time: 04/24/2009 - 3:22 PM Member: Committee: Version: __
Event: H Read 2nd time Time: 04/24/2009 - 3:19 PM Member: Committee: Version: __
Event: H Amendment 718323 filed late Time: 04/24/2009 - 12:50 PM Member: Committee: Version: __
Event: H Amendment 116791 filed Time: 04/23/2009 - 2:49 PM Member: Committee: Version: __
Event: H Amendment 775123 filed Time: 04/23/2009 - 2:48 PM Member: Committee: Version: __
Event: H Amendment 388451 filed Time: 04/23/2009 - 12:58 PM Member: Committee: Version: __
Event: H Amendment 969677 filed Time: 04/23/2009 - 12:25 PM Member: Committee: Version: __
Event: H Amendment 805185 filed Time: 04/23/2009 - 11:36 AM Member: Committee: Version: __
Event: H 1st Reading Time: 04/22/2009 - 11:41 PM Member: Committee: Version: __
Event: H Bill added to Special Order Calendar (4/24/2009) Time: 04/22/2009 - 10:48 PM Member: Committee: Version: __
Event: H Bill referred to House Calendar Time: 04/22/2009 - 8:13 PM Member: Committee: Version: __
Event: H Filed Time: 04/22/2009 - 7:26 PM Member: Committee: Finance & Tax Council Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.02 HB 225, HB 269, HB 329, HB 1163
212.031 HB 329, HB 731, HB 863, HB 1163
212.04 HB 329, HB 731, HB 863, HB 1163
212.05 CS/HB 51, HB 329, CS/CS/HB 469, HB 731, HB 1163, CS/CS/HB 7031
212.0597 HB 225
212.08 HB 43, HB 47, CS/HB 51, HB 225, HB 269, HB 329, HB 681, HB 731, CS/HB 1009, HB 1137, HB 1163, HB 7049, HB 7155
212.0801 HB 1163