Bill Text: FL S1448 | 2018 | Regular Session | Introduced

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Bill Title: Tax Exemptions for the Elderly

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Failed) 2018-03-10 - Died in Appropriations Subcommittee on Finance and Tax [S1448 Detail]

Download: Florida-2018-S1448-Introduced.html

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       Florida Senate - 2018                                    SB 1448
       
       
        
       By Senator Passidomo
       
       
       
       
       
       28-01425-18                                           20181448__
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions for the elderly;
    3         amending s. 212.08, F.S.; exempting from the sales and
    4         use tax specified items that enable elderly persons to
    5         age in place and live independently in their homes or
    6         residences; providing requirements for receiving the
    7         exemption; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (t) is added to subsection (5) of
   12  section 212.08, Florida Statutes, to read:
   13         212.08 Sales, rental, use, consumption, distribution, and
   14  storage tax; specified exemptions.—The sale at retail, the
   15  rental, the use, the consumption, the distribution, and the
   16  storage to be used or consumed in this state of the following
   17  are hereby specifically exempt from the tax imposed by this
   18  chapter.
   19         (5) EXEMPTIONS; ACCOUNT OF USE.—
   20         (t) Items that assist in independent living for the
   21  elderly.—Items set forth in this paragraph which enable an
   22  elderly person to age in place and live independently in his or
   23  her home or residence are exempt from the taxes imposed by this
   24  chapter. To receive the tax exemptions contained in this
   25  paragraph, the person must be at least 60 years of age, as
   26  evidenced by a copy of a birth certificate or other legal proof
   27  of age, provided at the time of the purchase. The items include:
   28         1. Bed transfer handles.
   29         2. Hospital beds.
   30         3. Power lift recliners.
   31         4. Furniture risers.
   32         5. Handrails, bed rails, or grab bars.
   33         6. Shower seats.
   34         7. Stair lifts.
   35         8. Toilet seat risers.
   36         9. Lever style door knobs.
   37         10. Walkers.
   38         Section 2. This act shall take effect July 1, 2018.