HB 5601 (2014) -  Taxation

General Bill by Finance & Tax Subcommittee and Workman (CO-SPONSORS) Eisnaugle; Gaetz; McBurney; Renuart
Taxation: Clarifying and updating which services are included under the definition "prepaid calling arrangement" and subject to a sales tax; providing for an additional tax on charges for, or the use of, certain electrical power or energy and the rate for such tax; increasing the amount of tax credits that may be granted for certain approved programs; providing for a sales tax holiday for certain Energy Star and WaterSense products; providing an exemption from the sales and use tax for sales during a specified period of certain tangible personal property related to hurricane preparedness, etc.
Effective Date: May 12, 2014
Last Event: Chapter No. 2014-38; companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40) on Wednesday, May 14, 2014 9:38 AM

PCB committee actions:

  • PCB FTSC 14-05 recommended by:
    Finance & Tax Subcommittee
    • On agenda for: 03/26/14   1:00 PM View Notice
    • Favorable With Amendment(s) (final action) See Votes

Referred Committees and Committee Actions

Senate Referrals

  • Appropriations
    • On agenda for: 04/22/14 9:00 AM
    • Favorable With Amendment(s) (1) (final action) Votes: Yeas 18   Nays 0

Related Bills

Bill # Subject Relationship
Bill #: HB 257 Subject: Medical Tax Exemptions Relationship: Compare
Bill #: CS/HB 567 Subject: Hurricane Preparedness Relationship: Compare
Bill #: HB 653 Subject: Community Contribution Tax Credit Relationship: Compare
Bill #: CS/HB 657 Subject: Tax on Insurance Premiums Relationship: Compare
Bill #: HB 769 Subject: Energy-efficient Appliances/Sales Tax Holiday Relationship: Compare
Bill #: CS/CS/HB 805 Subject: Title Insurer Reserves Relationship: Compare
Bill #: HB 815 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 847 Subject: Taxes on Prepaid Calling Arrangements Relationship: Compare
Bill #: HB 853 Subject: Tax Credits or Refunds Relationship: Compare
Bill #: HB 899 Subject: Electrical Power or Energy Relationship: Compare
Bill #: CS/HB 939 Subject: Bail Bond Premiums Relationship: Compare
Bill #: HB 1015 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 5001 Subject: General Appropriations Act Relationship: Compare
Bill #: CS/HB 7081 Subject: Tax Administration Relationship: Compare
Bill #: CS/SB 310 Subject: Tax on Insurance Premiums Relationship: Compare
Bill #: SB 362 Subject: Hurricane Preparedness Relationship: Compare
Bill #: SB 474 Subject: Community Contribution Tax Credit Program Relationship: Compare
Bill #: CS/SB 504 Subject: Tax Credits or Refunds Relationship: Compare
Bill #: CS/SB 534 Subject: Tax Exemptions Relationship: Compare
Bill #: SB 712 Subject: Taxes on Prepaid Calling Arrangements Relationship: Compare
Bill #: SB 740 Subject: Energy-efficient Appliances Relationship: Compare
Bill #: SB 792 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: SB 892 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: CS/SB 1076 Subject: Electrical Power or Energy Relationship: Compare
Bill #: CS/SB 1390 Subject: Bail Bond Premiums Relationship: Compare
Bill #: CS/SB 1654 Subject: Tax Administration Relationship: Compare
Bill #: SB 2500 Subject: Appropriations Relationship: Compare

Bill Text

  • Enrolled
  • Engrossed 1
  • Original Filed Version
    • A 636298 , Garcia Date Filed: 05/01/14, Line#: 98
    • A 209891 , Rehwinkel Vasilinda Date Filed: 04/03/14, Line#: 625 House: Withdrawn 04/03/2014 11:19 AM
    • A 254995 , Williams, A. Date Filed: 04/02/14, Line#: 1179 House: Withdrawn 04/03/2014 11:13 AM
    • A 262755 , Williams, A. Date Filed: 04/02/14, Line#: 1179 House: Withdrawn 04/03/2014 11:13 AM
    • D 477076 , Appropriations, Hukill Date Filed: 04/09/14, Line#: 0 Senate(c): No Action 04/25/2014 03:24 PM
    • AA 973828 , Appropriations, Galvano Date Filed: 04/10/14, Line#: 16 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 648522 , Appropriations, Ring Date Filed: 04/09/14, Line#: 98 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 747306 , Appropriations, Lee Date Filed: 04/10/14, Line#: 98 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 268468 , Appropriations, Galvano Date Filed: 04/10/14, Line#: 98 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 281752 , Appropriations, Hukill Date Filed: 04/21/14, Line#: 99 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 316994 , Appropriations, Bean Date Filed: 04/09/14, Line#: 219 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 758080 , Appropriations, Bradley Date Filed: 04/10/14, Line#: 315 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 938816 , Appropriations, Bean Date Filed: 04/19/14, Line#: 315 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • AA 877542 , Appropriations, Richter Date Filed: 04/09/14, Line#: 369 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 971444 , Appropriations, Bradley Date Filed: 04/10/14, Line#: 369 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 341776 , Appropriations, Sobel Date Filed: 04/10/14, Line#: 369 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 811482 , Appropriations, Bean Date Filed: 04/10/14, Line#: 369 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • AA 143508 , Appropriations, Bradley Date Filed: 04/21/14, Line#: 369 Senate(c): Replaced by Engrossed Amendment 04/25/2014 03:24 PM
    • D 965938 , Appropriations, Hukill Date Filed: 04/25/14, Line#: 0 Senate(c): No Action 05/01/2014 03:32 PM
    • AA 256896 , Garcia Date Filed: 04/30/14, Line#: 4
    • AA 526886 , Smith Date Filed: 05/01/14, Line#: 4
    • AA 769630 , Latvala, Diaz de la Portilla Date Filed: 04/29/14, Line#: 227 Senate: Withdrawn 5/1/2014 11:30:32 AM
    • AA 375202 , Diaz de la Portilla Date Filed: 05/01/14, Line#: 227
    • AA 889648 , Montford Date Filed: 04/30/14, Line#: 825
    • AA 395142 , Bean Date Filed: 04/30/14, Line#: 983
    • AA 966970 , Braynon Date Filed: 04/30/14, Line#: 1284 Senate: Withdrawn 5/1/2014 12:10:21 PM
    • AA 211410 , Simpson Date Filed: 04/30/14, Line#: 1284
    • AA 730466 , Evers Date Filed: 04/30/14, Line#: 1284
    • AA 476430 , Latvala Date Filed: 04/30/14, Line#: 1284 Senate: Withdrawn 5/1/2014 11:30:53 AM
    • AA 274736 , Latvala Date Filed: 05/01/14, Line#: 1284 Senate: Withdrawn 5/1/2014 11:30:44 AM
    • AA 359064 , Diaz de la Portilla Date Filed: 04/29/14, Line#: 1369
    • SD 526842 , Negron Date Filed: 05/01/14, Line#: 0 Senate: Replaced by Engrossed Amendment 5/2/2014 8:23:57 PM
    • AA 524472 , Garcia Date Filed: 05/01/14, Line#: 5 Senate: Failed 5/2/2014 7:38:43 PM
    • AA 671712 , Smith Date Filed: 05/02/14, Line#: 5 Senate: Withdrawn 5/2/2014 7:44:35 PM
    • AA 638294 , Bean Date Filed: 05/01/14, Line#: 6 Senate: Withdrawn 5/1/2014 3:29:43 PM
    • AA 247110 , Negron Date Filed: 05/02/14, Line#: 516 Senate: Replaced by Engrossed Amendment 5/2/2014 8:23:23 PM
    • AA 703124 , Negron Date Filed: 05/01/14, Line#: 741 Senate: Replaced by Engrossed Amendment 5/2/2014 8:23:16 PM
    • AA 653654 , Montford Date Filed: 05/01/14, Line#: 952 Senate: Withdrawn 5/2/2014 7:40:13 PM
    • AA 835090 , Negron Date Filed: 05/02/14, Line#: 1148 Senate: Replaced by Engrossed Amendment 5/2/2014 8:22:49 PM
    • AA 887492 , Lee Date Filed: 05/01/14, Line#: 1216 Senate: Withdrawn 5/1/2014 3:20:21 PM
    • AA 766042 , Negron Date Filed: 05/02/14, Line#: 1235 Senate: Replaced by Engrossed Amendment 5/2/2014 8:22:54 PM
    • AA 867858 , Diaz de la Portilla Date Filed: 05/02/14, Line#: 1385 Senate: Failed 5/2/2014 7:43:04 PM
    • AA 358258 , Diaz de la Portilla Date Filed: 05/02/14, Line#: 1385 Senate: Withdrawn 5/2/2014 7:43:51 PM
    • ASA 646042 , Diaz de la Portilla Date Filed: 05/01/14, Line#: 1385 Senate: Failed 5/1/2014 3:31:17 PM
    • SD 600438 , Negron Date Filed: 05/02/14, Line#: 0 House: Concur 05/02/2014 09:26 PM
    • Senate: Adopted 05/02/2014 08:22 PM
    • A 158978 , Appropriations, Richter Date Filed: 04/09/14, Line#: 136 Senate(c): Withdrawn 04/09/2014 05:27 PM
    • A 626840 , Appropriations, Ring Date Filed: 04/09/14, Line#: 239 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • A 416716 , Appropriations, Galvano Date Filed: 04/09/14, Line#: 301 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • A 350176 , Appropriations, Lee Date Filed: 04/09/14, Line#: 642 Senate(c): Withdrawn 04/25/2014 03:24 PM
    • A 599428 , Appropriations, Ring Date Filed: 04/09/14, Line#: 760 Senate(c): Withdrawn 04/09/2014 11:28 AM
    • A 306866 , Appropriations, Bean Date Filed: 04/08/14, Line#: 798 Senate(c): Withdrawn 04/09/2014 08:47 PM
    • A 808202 , Appropriations, Ring Date Filed: 04/09/14, Line#: 1104 Senate(c): Withdrawn 04/09/2014 11:28 AM
    • A 829084 , Appropriations, Bradley Date Filed: 04/09/14, Line#: 1229 Senate(c): Withdrawn 04/10/2014 10:58 AM
  • PCB FTSC 14-05

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 5/15/2014 4:31:15 PM
Chamber: Senate Committee: Appropriations 4/25/2014 9:38:02 AM
Chamber: House Committee: Finance & Tax Subcommittee 3/26/2014 7:24:32 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/25/2014 8:17:14 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/03/2014 11:27 AM   Yeas: 106 Nays: 11 Action: Action 2: Passage Vote Detail: Vote [Seq# 542] Barcode:
Chamber: Senate Date: 05/02/2014 07:46 PM   Yeas: 37 Nays: 0 Action: Action 2: Vote Detail: Vote [Seq# 48] Barcode:
Chamber: House Date: 05/02/2014 09:26 PM   Yeas: 114 Nays: 0 Action: Action 2: Passage Vote Detail: Vote [Seq# 900] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Chapter No. 2014-38; companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40) Time: 05/14/2014 - 9:38 AM Member: Committee: Version: er
Event: Approved by Governor Time: 05/12/2014 - 5:30 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 05/08/2014 - 3:25 PM Member: Committee: Version: er
Event: H Ordered engrossed, then enrolled Time: 05/02/2014 - 9:27 PM Member: Committee: Version: __
Event: H Passed as amended; YEAS 114, NAYS 0 Time: 05/02/2014 - 9:26 PM Member: Committee: Version: __
Event: H Amendment 600438 Concur Time: 05/02/2014 - 9:26 PM Member: Committee: Version: __
Event: H Added to Senate Message List Time: 05/02/2014 - 9:12 PM Member: Committee: Version: __
Event: H In Messages Time: 05/02/2014 - 9:07 PM Member: Committee: Version: __
Event: S Passed as amended; YEAS 37 NAYS 0 -SJ 1132 Time: 05/02/2014 - 7:46 PM Member: Committee: Version: __
Event: S Amendment(s) reconsidered, adopted as amended (600438) -SJ 1130 Time: 05/02/2014 - 7:45 PM Member: Committee: Version: __
Event: S Read 3rd time -SJ 1130 Time: 05/02/2014 - 7:35 PM Member: Committee: Version: __
Event: S Placed on 3rd reading Time: 05/01/2014 - 3:32 PM Member: Committee: Version: __
Event: S Amendment(s) adopted (526842) -SJ 1009 Time: 05/01/2014 - 3:32 PM Member: Committee: Version: __
Event: S Read 2nd time -SJ 926 Time: 05/01/2014 - 11:16 AM Member: Committee: Version: __
Event: S Placed on Special Order Calendar, 05/01/14 Time: 04/28/2014 - 7:42 PM Member: Committee: Version: __
Event: S Placed on Calendar, on 2nd reading -SJ 697 Time: 04/25/2014 - 5:38 PM Member: Committee: Version: __
Event: S Pending reference review -under Rule 4.7(2) - (Amendments) Time: 04/25/2014 - 3:35 PM Member: Committee: Appropriations Version: __
Event: S Favorable with 1 amendment(s) by- Appropriations (965938); YEAS 18 NAYS 0 -SJ 697 Time: 04/22/2014 - 9:10 PM Member: Committee: Appropriations Version: __
Event: S On Committee agenda-- Appropriations, 04/22/14, 9:00 am, 412 Knott Building Time: 04/17/2014 - 4:24 PM Member: Committee: Appropriations Version: __
Event: S On Committee agenda-- Appropriations, 04/10/14, 1:00 pm, 412 Knott Building --Amendments Adopted - Temporarily Postponed Time: 04/07/2014 - 4:54 PM Member: Committee: Appropriations Version: __
Event: S Received -SJ 453 Time: 04/03/2014 - 10:35 PM Member: Committee: Version: __
Event: S Referred to Appropriations -SJ 453 Time: 04/03/2014 - 2:06 PM Member: Committee: Appropriations Version: __
Event: S In Messages Time: 04/03/2014 - 1:57 PM Member: Committee: Version: __
Event: H Requests the Senate pass the bill as passed by the House or agree to include the bill in the budget conference Time: 04/03/2014 - 1:20 PM Member: Committee: Version: __
Event: H Immediately certified Time: 04/03/2014 - 1:19 PM Member: Committee: Version: __
Event: H Passed; YEAS 106, NAYS 11 Time: 04/03/2014 - 11:27 AM Member: Committee: Version: __
Event: H Amendment 209891 withdrawn Time: 04/03/2014 - 11:19 AM Member: Committee: Version: __
Event: H Amendment 209891 withdrawn Time: 04/03/2014 - 11:13 AM Member: Committee: Version: __
Event: H Amendment 262755 withdrawn Time: 04/03/2014 - 11:13 AM Member: Committee: Version: __
Event: H Amendment 254995 withdrawn Time: 04/03/2014 - 11:13 AM Member: Committee: Version: __
Event: H Read 3rd time Time: 04/03/2014 - 11:11 AM Member: Committee: Version: __
Event: H Amendment 209891 filed Time: 04/03/2014 - 8:32 AM Member: Committee: Version: __
Event: H Amendment 254995 filed Time: 04/02/2014 - 6:16 PM Member: Committee: Version: __
Event: H Amendment 262755 filed Time: 04/02/2014 - 6:15 PM Member: Committee: Version: __
Event: H Added to Third Reading Calendar Time: 04/02/2014 - 5:01 PM Member: Committee: Version: __
Event: H Placed on 3rd reading Time: 04/02/2014 - 12:13 PM Member: Committee: Version: __
Event: H Read 2nd time Time: 04/02/2014 - 10:40 AM Member: Committee: Version: __
Event: H Bill added to Special Order Calendar (4/2/2014) Time: 03/28/2014 - 2:33 PM Member: Committee: Version: __
Event: H Added to Second Reading Calendar Time: 03/27/2014 - 8:06 PM Member: Committee: Version: __
Event: H 1st Reading Time: 03/27/2014 - 8:06 PM Member: Committee: Version: __
Event: H Bill referred to House Calendar Time: 03/27/2014 - 8:23 AM Member: Committee: Version: __
Event: H Filed Time: 03/26/2014 - 7:33 PM Member: Committee: Finance & Tax Subcommittee Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
202.11 SB 712, CS/HB 803, HB 847, CS/CS/CS/SB 898
203.01 HB 217, SB 818, HB 857, HB 899, CS/SB 1076
205.0535
210.20 HB 5203*
212.05 HB 217, CS/SB 500, SB 712, SB 818, HB 847, HB 857, HB 899, SB 966, HB 1011, CS/SB 1076, CS/HB 1383
212.08 HB 207, HB 217, HB 229, HB 257, CS/CS/SB 312, CS/HB 357*, SB 474, CS/SB 534, CS/HB 575, CS/CS/HB 629, CS/CS/SB 638, HB 653, HB 815, SB 818, HB 821, HB 845, HB 857, SB 892, SB 938, SB 982, CS/CS/SB 1050*, SB 1296, CS/SB 1640, SB 1734, HB 7133
212.12 HB 217, SB 818, HB 857, HB 899, SB 966, HB 1011, CS/SB 1076, CS/HB 1383, CS/SB 1654, CS/HB 7081
212.17 HB 217, CS/SB 504, SB 818, HB 853, HB 857
212.20 HB 127, CS/CS/SB 208, HB 217, SB 818, HB 857, CS/CS/SB 1216, CS/HB 1383, CS/SB 1654, CS/HB 7081, CS/HB 7095
213.0535 SB 1080, HB 1303, CS/SB 1654, CS/HB 7081
220.183 SB 474, HB 653
288.9914
624.4094 CS/HB 939, CS/SB 1390
624.509 CS/SB 310, CS/HB 657, CS/CS/HB 805, CS/HB 939, CS/SB 1390
624.5105 SB 474, HB 653
627.7711 CS/SB 310, CS/HB 657, CS/CS/HB 805

(*) Not the latest version