Bill Text: FL S1250 | 2022 | Regular Session | Introduced
Bill Title: Sales Tax Refunds for Building Mitigation Retrofit Improvements
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2022-03-14 - Died in Community Affairs [S1250 Detail]
Download: Florida-2022-S1250-Introduced.html
Florida Senate - 2022 SB 1250
By Senator Gruters
23-01097A-22 20221250__
1 A bill to be entitled
2 An act relating to sales tax refunds for building
3 mitigation retrofit improvements; amending s. 212.08,
4 F.S.; defining terms; exempting materials used for
5 building mitigation retrofit improvements from the
6 sales and use tax; requiring the owner of a qualified
7 building to electronically file certain documents
8 within a certain timeframe with the Department of
9 Revenue to receive a refund of previously paid taxes;
10 prohibiting such an owner from applying for the refund
11 more than one time annually; requiring the department
12 to make a certain determination and issue the refund
13 within certain timeframes; prohibiting an authorized
14 mitigation inspector from committing misconduct in
15 specified circumstances; specifying actions that
16 constitute misconduct; authorizing the licensing board
17 to take certain punitive actions against certain
18 authorized mitigation inspectors; providing
19 applicability; authorizing the department to adopt
20 rules, including emergency rules; providing an
21 effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. Paragraph (v) is added to subsection (5) of
26 section 212.08, Florida Statutes, to read:
27 212.08 Sales, rental, use, consumption, distribution, and
28 storage tax; specified exemptions.—The sale at retail, the
29 rental, the use, the consumption, the distribution, and the
30 storage to be used or consumed in this state of the following
31 are hereby specifically exempt from the tax imposed by this
32 chapter.
33 (5) EXEMPTIONS; ACCOUNT OF USE.—
34 (v) Materials used for building mitigation retrofit
35 improvements.—
36 1. As used in this paragraph, the term:
37 a. “Authorized mitigation inspector” means one of the
38 following:
39 (I) A home inspector licensed under s. 468.8314 who has
40 completed at least 3 hours of hurricane mitigation training
41 approved by the Construction Industry Licensing Board, which
42 must include hurricane mitigation techniques and compliance with
43 the uniform mitigation verification inspection form, and
44 completed a proficiency exam.
45 (II) A building code inspector certified under s. 468.607.
46 (III) A general, building, or residential contractor
47 licensed under s. 489.111.
48 (IV) A specialty contractor as defined in s. 489.105(3)(q)
49 who is certified to perform a building mitigation retrofit
50 improvement.
51 (V) A professional engineer licensed under s. 471.015.
52 (VI) A professional architect licensed under s. 481.213.
53 b. “Building materials” means tangible personal property
54 that becomes a component part of a qualified building as a
55 component of a building mitigation retrofit improvement.
56 c. “Building mitigation retrofit improvement” means one or
57 more of the following:
58 (I) The installation of a roofing underlayment to the
59 sheathing.
60 (II) The replacement of a roof covering.
61 (III) The application of foam adhesive to reinforce a roof
62 structure.
63 (IV) The strengthening of connections between a roof deck
64 and roof framing.
65 (V) The strengthening of roof-to-wall connections.
66 (VI) The strengthening of soffits.
67 (VII) The strengthening of attic ventilation openings.
68 (VIII) The installation of impact-resistant windows.
69 (IX) The installation of impact-resistant entry doors.
70 d. “Qualified building” means an existing, insured
71 residential or commercial building.
72 e. “Substantially completed” has the same meaning as in s.
73 192.042(1).
74 2. Building materials purchased and used for a building
75 mitigation retrofit improvement are exempt from the tax imposed
76 by this chapter upon an affirmative showing to the department
77 that the requirements of this paragraph have been met. This
78 exemption inures to the owner of the qualified building through
79 a refund of previously paid taxes.
80 3. To receive a refund, the owner must file with the
81 department through electronic transmission:
82 a. Proof that the structure of the qualified building is
83 insured by a property insurance policy.
84 b. A building mitigation retrofit improvement form,
85 prescribed by the Department of Financial Services, evidencing
86 that the building mitigation retrofit improvement is
87 substantially completed. The building mitigation retrofit
88 improvement form must be completed by an authorized mitigation
89 inspector.
90 c. A sworn statement, submitted under penalty of perjury,
91 from the individual who installed the building mitigation
92 retrofit improvement listing the building materials used in the
93 installation of the building mitigation retrofit improvement,
94 the actual cost of the building materials, and the amount of
95 sales tax paid on the building materials. Copies of invoices or
96 receipts evidencing payment of sales tax must be attached to the
97 sworn statement.
98 d. Copies of any permits required by law or ordinance for
99 the installation of the building mitigation retrofit improvement
100 or, if a permit is not required, an attestation signed by an
101 authorized mitigation inspector verifying that the building
102 mitigation retrofit improvement was installed in accordance with
103 the Florida Building Code and any applicable local amendments.
104 4. The owner may not apply for a refund more than one time
105 annually between July 1 and June 30. An application for a refund
106 under this paragraph must be submitted to the department within
107 6 months after the date the building mitigation retrofit
108 improvement is substantially completed. Within 30 working days
109 after receipt of the application, the department shall determine
110 if the application meets the requirements of this paragraph. The
111 department must issue a refund within 30 days after it formally
112 approves the application.
113 5. An authorized mitigation inspector may not commit
114 misconduct in performing building mitigation inspections or in
115 completing a building mitigation retrofit improvement form if
116 the misconduct causes financial harm to the owner or insurer or
117 jeopardizes an owner’s health, safety, or property. Misconduct
118 occurs when an authorized mitigation inspector signs a building
119 mitigation retrofit improvement form that:
120 a. Falsely indicates that he or she personally inspected
121 the qualified building referenced in the building mitigation
122 retrofit improvement form;
123 b. Falsely indicates the existence of a building mitigation
124 retrofit improvement that he or she knows does not exist;
125 c. Contains erroneous information due to his or her gross
126 negligence; or
127 d. Contains a pattern of demonstrably false information
128 regarding the existence of building mitigation retrofit
129 improvements that may give an insured a false evaluation of the
130 ability of the qualified building to withstand major damage from
131 a hurricane and which may endanger the health and safety of the
132 insured or the insured’s property.
133 6. The licensing board may initiate disciplinary
134 proceedings and impose administrative fines and other sanctions
135 authorized under the applicable licensing act of an authorized
136 mitigation inspector who performs a building mitigation
137 inspection or completes a building mitigation retrofit
138 improvement form that violates subparagraph 5.
139 7. The exemption provided in subparagraph 2. applies to
140 building materials purchased on or after July 1, 2022.
141 8. The department may adopt rules necessary to administer
142 and enforce this paragraph and to publish the necessary forms
143 and instructions. The department may adopt emergency rules
144 pursuant to s. 120.54(4) to administer and enforce this
145 paragraph.
146 Section 2. This act shall take effect July 1, 2022.
