Bill Text: FL S0176 | 2019 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

Spectrum: Bipartisan Bill

Status: (Failed) 2019-05-03 - Died in Appropriations [S0176 Detail]

Download: Florida-2019-S0176-Introduced.html

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       Florida Senate - 2019                                     SB 176
       
       
        
       By Senator Berman
       
       
       
       
       
       31-00287B-19                                           2019176__
    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 enable persons to age in place
    5         and live independently in their homes or residences;
    6         authorizing the Department of Revenue to adopt rules;
    7         providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (u) 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         (u) Items that assist in independent living.—
   21         1. The following items enabling a person to age in place
   22  and live independently in his or her home or residence are
   23  exempt from the tax imposed by this chapter:
   24         a. Bed transfer handles.
   25         b. Handrails, bed rails, or grab bars.
   26         c. Shower seats.
   27         2. The department may adopt rules to administer the
   28  exemption under this paragraph.
   29         Section 2. This act shall take effect July 1, 2019.