Florida House Bill 1109 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on March 9 2012 - 100% progression
Action: 2012-03-09 - Died in Business and Consumer Affairs Subcommittee
Text: Latest bill text (Introduced) [PDF]

Clarifies that tax exemption for business property purchased for use by businesses located in enterprise zone applies to use tax & not just sales tax; specifies that monetary caps applicable to sales & use tax exemption for business property are calculated on per item basis; deletes provision limiting sales & use tax refunds for business property to amounts in excess of $100 on purchases made within specified time period; revises definitions of terms "eligible business," "job," & "new job has been created" for purposes relating to application of enterprise zone jobs credit against sales tax; revises requirements applicable to making of sworn statements & filing of applications claiming enterprise zone jobs credit against sales tax; authorizes an eligible business that files consolidated tax return to take enterprise zone jobs credit against such business's consolidated tax liability.

Businesses Located in Enterprise Zones

Rep. Reggie Fullwood [D]

Date	Chamber	Action
2012-03-09		Died in Business and Consumer Affairs Subcommittee
2012-01-10		Introduced -HJ 108
2012-01-09		Referred to Business and Consumer Affairs Subcommittee; Finance and Tax Committee; Economic Affairs Committee -HJ 108
2011-12-21		Filed

Chapter	Article	Section	Citation Type	Statute Text
212	08		Amended Code	See Bill Text
212	096		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2012/1109
Text	http://www.flsenate.gov/Session/Bill/2012/1109/BillText/Filed/PDF