Bill Text: FL S0176 | 2019 | Regular Session | Comm Sub


Bill Title: Sales Tax Exemption/Items that Assist in Independent Living

Spectrum: Bipartisan Bill

Status: (Introduced) 2019-03-26 - CS by Finance and Tax read 1st time [S0176 Detail]

Download: Florida-2019-S0176-Comm_Sub.html
       Florida Senate - 2019                              CS for SB 176
       
       
        
       By the Committee on Finance and Tax; and Senator Berman
       
       
       
       
       
       593-03284-19                                           2019176c1
    1                        A bill to be entitled                      
    2         An act relating to a sales tax exemption; amending s.
    3         212.08, F.S.; exempting from the sales and use tax
    4         specified items that assist in independent living;
    5         providing applicability; providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (u) is added to subsection (5) of
   10  section 212.08, Florida Statutes, to read:
   11         212.08 Sales, rental, use, consumption, distribution, and
   12  storage tax; specified exemptions.—The sale at retail, the
   13  rental, the use, the consumption, the distribution, and the
   14  storage to be used or consumed in this state of the following
   15  are hereby specifically exempt from the tax imposed by this
   16  chapter.
   17         (5) EXEMPTIONS; ACCOUNT OF USE.—
   18         (u) Items that assist in independent living.
   19         1. The following items, when purchased for noncommercial
   20  home or personal use, are exempt from the tax imposed by this
   21  chapter:
   22         a. A bed transfer handle selling for $60 or less.
   23         b. A bed rail selling for $110 or less.
   24         c. A grab bar selling for $100 or less.
   25         d. A shower seat selling for $100 or less.
   26         2.This exemption does not apply to a purchase made by a
   27  business, including, but not limited to, a medical institution
   28  or an assisted living facility.
   29         Section 2. This act shall take effect January 1, 2020.

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