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A bill to be entitled 1
An act relating to taxation; amending s. 125.0104, 2
F.S.; revising the population limitation for 3
reimbursement of certain expenses from revenues 4
received by a certain tax; amending s. 196.081, F.S.; 5
expanding eligibility for a certain prorated refund; 6
removing a limitation on when certain surviving 7
spouses are exempt from a specified tax; exempting 8
from taxation the homestead property of the surviving 9
spouse of a first responder who dies in the line of 10
duty while employed by the United States; expanding 11
the definition of "first responder" to include certain 12
federal law enforcement officers; providing 13
applicability; amending s. 196.081, F.S.; specifying 14
that certain permanently and totally disabled veterans 15
or their surviving spouses are entitled to, rather 16
than may receive, a prorated refund of ad valorem 17
taxes paid under certain circumstances; making 18
clarifying changes relating to the transfer of 19
homestead tax exemptions by surviving spouses of 20
certain veterans and first responders; amending s. 21
196.196, F.S.; specifying the circumstances under 22
which property is used for religious purposes; 23
providing applicability; amending s. 196.198, F.S.; 24
providing an additional circumstance under which 25
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property is deemed to be owned by an educational 26
institution; amending s . 197.319, F.S.; revising 27
definitions; revising procedures for the refund of 28
taxes in certain circumstances; providing the value of 29
certain residential improvements; providing 30
applicability; amending ss. 199.145 and 201.08, F.S.; 31
providing requirements for taxation of specified loans 32
in certain circumstances; amending s. 202.19, F.S.; 33
revising the name of the discretionary communications 34
services tax; requiring a certain tax remain the same 35
rate as it was on a specified past date until a 36
specified future date; prohibiting a certain tax 37
passed after a specified date from being added to the 38
local communications service tax until a future date; 39
amending s. 206.9952, F.S.; conforming provisions to 40
changes made by the act; amending s. 206.9955, F.S.; 41
delaying the effective date of certain taxes on 42
natural gas fuel; amending s. 206.996, F.S.; 43
conforming a provision to changes made by the act; 44
amending s. 212.031, F.S.; reducing the tax levied on 45
rental or license fees charged for the use of real 46
property; amending s. 212.054, F.S.; specifying 47
procedures when a specified surtax is found, in a 48
final adjudication, to be unconstitutional; requiring 49
certain entities to transfer tax proceeds and interest 50
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to the Department of Revenue within a specified time 51
period; requiring the department to deposit such 52
proceeds into a separate account in a specified trust 53
fund; requiring certain surtaxes to be temporarily 54
suspended in specified circumstances; requiring the 55
department to distribute moneys in a specified manner; 56
requiring temporarily suspended surtaxes to resume 57
when the department estimates a certain condition is 58
met; requiring the department to monitor certain 59
transfers and make a specified estimate; requiring the 60
department to provide notice a certain time before a 61
specified condition is met; providing applicability; 62
amending s. 212.08, F.S.; exempting from sales and use 63
tax the sale of certain fencing used to contain, 64
confine, or process cattle; defining the term 65
"renewable natural gas"; providing a sales tax 66
exemption for the purchase of certain machinery and 67
equipment relating to renewable natural gas; requiring 68
purchasers of such machinery and equipment to furnish 69
the vendor with a certain affidavit; providing an 70
exception; providing penalties, including a criminal 71
penalty; authorizing the Department of Revenue to 72
adopt rules; providing a sales tax exemption for the 73
purchase of specified products relating to babies and 74
toddlers; exempting the sale for human use of diapers, 75
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incontinence undergarments, incontinence pads, and 76
incontinence liners from the sales and use tax; 77
exempting the sale of oral hygiene products from the 78
sales and use tax; providing definitions; providing an 79
exemption from the state tax on sales, use, and other 80
transactions for private investigation ser vices 81
provided by a small private investigative agency; 82
providing definitions; providing an exception; 83
amending s. 213.053, F.S.; revising information which 84
the Department of Revenue may share with the 85
Department of Environmental Protection to include 86
changes made by the act; amending s. 220.02, F.S.; 87
revising the order in which credits may be taken to 88
include credits created by the act; amending s. 89
220.03, F.S.; adopting the Internal Revenue Code in 90
effect on a specified date; providing for retroactive 91
operation; amending s. 220.13, F.S.; revising the 92
definition of the term "adjusted federal income" to 93
include credits created by the act; creating s. 94
220.199, F.S.; providing definitions; providing a tax 95
credit to developers and homebuilders for certain 96
graywater systems purchased during the taxable year; 97
providing a cap on the amount of the tax credit per 98
system and per developer or homebuilder; specifying 99
information the developer or homebuilder must provide; 100
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requiring the Department of Environmental Protect ion 101
to make certain determinations and to certify such 102
determinations within a specified time frame; 103
requiring such determinations be included on specified 104
returns; prohibiting the certification of credits for 105
tax years after a certain date; authorizing ta x 106
credits to be carried forward for up to a specified 107
number of years; authorizing the Department of Revenue 108
and the Department of Environmental Protection to 109
adopt rules; providing for future repeal; creating s. 110
220.1991, F.S.; authorizing a tax credit fo r a portion 111
of the cost of certain equipment used in the 112
production of human breast milk fortifiers; requiring 113
such credit be reduced using a specified calculation; 114
providing requirements for qualifying equipment; 115
providing the maximum amount of credits av ailable for 116
each taxpayer for certain fiscal years; providing 117
applicability; authorizing the Department of Revenue 118
to adopt specified rules; providing requirements for 119
certain forms; requiring the credit to be approved by 120
the department before it is used; requiring the 121
Department of Revenue to take certain actions when 122
processing applications; providing requirements for 123
incomplete applications; authorizing credits to be 124
carried forward for up to a specified number of years; 125
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authorizing credits to be used on a consolidated 126
return in certain circumstances; prohibiting credits 127
from specified transfers; providing an exception; 128
requiring notification if such exception is used; 129
requiring the Department of Revenue to take specified 130
actions in relation to such notif ications; providing 131
requirements for a credit approved after a specified 132
event; providing for the reduction of estimated 133
payments in certain circumstances; providing for 134
future repeal; amending s. 220.222, F.S.; requiring 135
specified calculations relating to the underpayment of 136
taxes to include the amount of certain credits; 137
amending s. 402.62, F.S.; modifying the restrictions 138
for designation as an eligible charitable organization 139
under the Strong Families tax credit program; 140
increasing the Strong Families ta x credit cap; 141
exempting from sales and use tax the retail sale of 142
certain clothing, wallets, bags, school supplies, 143
learning aids and jigsaw puzzles, and personal 144
computers and personal computer -related accessories 145
during specified timeframes; providing de finitions; 146
specifying locations where the tax exemptions do not 147
apply; authorizing certain dealers to opt out of 148
participating in the tax holidays, subject to certain 149
requirements; authorizing the department to adopt 150
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emergency rules; exempting from sales a nd use tax 151
specified disaster preparedness supplies during a 152
specified timeframe; providing definitions; specifying 153
locations where the tax exemptions do not apply; 154
authorizing the department to adopt emergency rules; 155
exempting from sales and use tax admis sions to certain 156
events, performances, and facilities, certain season 157
tickets, and the retail sale of certain boating and 158
water activity, camping, fishing, general outdoor, and 159
residential pool supplies and sporting equipment 160
during specified timeframe; pr oviding definitions; 161
specifying locations where the tax exemptions do not 162
apply; authorizing the department to adopt emergency 163
rules; exempting from the sales and use tax the retail 164
sale of specified tools used by skilled trade workers 165
during a specified t imeframe; specifying locations 166
where the tax exemptions do not apply; authorizing the 167
department to adopt emergency rules; exempting from 168
sales and use tax the retail sale of new ENERGY STAR 169
appliances during a specified timeframe; defining the 170
term "ENERGY STAR appliance"; exempting from sales and 171
use tax the retail sale of gas ranges and cooktops; 172
defining the term "gas ranges and cooktops"; providing 173
for a transfer of funds by a specified date; 174
authorizing the Department of Revenue to adopt 175
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emergency rules; providing for future expiration; 176
providing for retroactive operation; providing 177
effective dates. 178
179
Be It Enacted by the Legislature of the State of Florida: 180
181
Section 1. Paragraph (c) of subsection (5) of section 182
125.0104, Florida Statutes, is am ended to read: 183
125.0104 Tourist development tax; procedure for levying; 184
authorized uses; referendum; enforcement. — 185
(5) AUTHORIZED USES OF REVENUE. — 186
(c) A county located adjacent to the Gulf of Mexico or the 187
Atlantic Ocean, except a county that receiv es revenue from taxes 188
levied pursuant to s. 125.0108, which meets the following 189
criteria may use up to 10 percent of the tax revenue received 190
pursuant to this section to reimburse expenses incurred in 191
providing public safety services, including emergency m edical 192
services as defined in s. 401.107(3), and law enforcement 193
services, which are needed to address impacts related to 194
increased tourism and visitors to an area. However, if taxes 195
collected pursuant to this section are used to reimburse 196
emergency medical services or public safety services for tourism 197
or special events, the governing board of a county or 198
municipality may not use such taxes to supplant the normal 199
operating expenses of an emergency medical services department, 200
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a fire department, a sheriff's office, or a police department. 201
To receive reimbursement, the county must: 202
1. Generate a minimum of $10 million in annual proceeds 203
from any tax, or any combination of taxes, authorized to be 204
levied pursuant to this section; 205
2. Have at least three muni cipalities; and 206
3. Have an estimated population of less than 275,000 207
225,000, according to the most recent population estimate 208
prepared pursuant to s. 186.901, excluding the inmate 209
population. 210
211
The board of county commissioners must by majority vote appr ove 212
reimbursement made pursuant to this paragraph upon receipt of a 213
recommendation from the tourist development council. 214
Section 2. Paragraph (b) of subsection (1) and subsections 215
(4) and (6) of section 196.081, Florida Statutes, are amended to 216
read: 217
196.081 Exemption for certain permanently and totally 218
disabled veterans and for surviving spouses of veterans; 219
exemption for surviving spouses of first responders who die in 220
the line of duty.— 221
(1) 222
(b)1. If legal or beneficial title to property is acquired 223
between January 1 and November 1 of any year by a veteran or his 224
or her surviving spouse receiving an exemption under this 225
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section on another property for that tax year, the veteran or 226
his or her surviving spouse may receive a refund, prorated as of 227
the date of transfer, of the ad valorem taxes paid for the newly 228
acquired property if he or she applies for and receives an 229
exemption under this section for the newly acquired property in 230
the next tax year. If the property appraiser finds that the 231
applicant is entitled to an exemption under this section for the 232
newly acquired property, the property appraiser shall 233
immediately make such entries upon the tax rolls of the county 234
that are necessary to allow the p rorated refund of taxes for the 235
previous tax year. 236
2. If legal or beneficial title to property is acquired 237
between January 1 and November 1 of any year by a veteran or his 238
or her surviving spouse who is not receiving an exemption under 239
this section on another property for that tax year, and as of 240
January 1 of that tax year, the veteran was honorably discharged 241
with a service-connected total and permanent disability and for 242
whom a letter from the United States Government or United States 243
Department of Veterans Affairs or its predecessor has been 244
issued certifying that the veteran is totally and permanently 245
disabled, the veteran or his or her surviving spouse may receive 246
a refund, prorated as of the date of transfer, of the ad valorem 247
taxes paid for the newl y acquired property if he or she applies 248
for and receives an exemption under this section for the newly 249
acquired property in the next tax year. If the property 250
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appraiser finds that the applicant is entitled to an exemption 251
under this section for the newly acquired property, the property 252
appraiser shall immediately make such entries upon the tax rolls 253
of the county that are necessary to allow the prorated refund of 254
taxes for the previous tax year. 255
(4) Any real estate that is owned and used as a homestead 256
by the surviving spouse of a veteran who died from service -257
connected causes while on active duty as a member of the United 258
States Armed Forces and for whom a letter from the United States 259
Government or United States Department of Veterans Affairs or 260
its predecessor has been issued certifying that the veteran who 261
died from service-connected causes while on active duty is 262
exempt from taxation if the veteran was a permanent resident of 263
this state on January 1 of the year in which the veteran died . 264
(a) The production of the letter by the surviving spouse 265
which attests to the veteran's death while on active duty is 266
prima facie evidence that the surviving spouse is entitled to 267
the exemption. 268
(b) The tax exemption carries over to the benefit of the 269
veteran's surviving spouse as long as the spouse holds the legal 270
or beneficial title to the homestead, permanently resides 271
thereon as specified in s. 196.031, and does not remarry. If the 272
surviving spouse sells the property, an exemption not to exceed 273
the amount granted under the most recent ad valorem tax roll may 274
be transferred to his or her new residence as long as it is used 275
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as his or her primary residence and he or she does not remarry. 276
(6) Any real estate that is owned and used as a homestead 277
by the surviving spouse of a first responder who died in the 278
line of duty while employed by the United States, the state, or 279
any political subdivision of the state, including authorities 280
and special districts, and for whom a letter from the United 281
States Government, the state, or appropriate political 282
subdivision of the state, or other authority or special 283
district, has been issued which legally recognizes and certifies 284
that the first responder died in the line of duty while employed 285
as a first responder is exempt from taxati on if the first 286
responder and his or her surviving spouse were permanent 287
residents of this state on January 1 of the year in which the 288
first responder died. 289
(a) The production of the letter by the surviving spouse 290
which attests to the first responder's d eath in the line of duty 291
is prima facie evidence that the surviving spouse is entitled to 292
the exemption. 293
(b) The tax exemption applies as long as the surviving 294
spouse holds the legal or beneficial title to the homestead, 295
permanently resides thereon as sp ecified in s. 196.031, and does 296
not remarry. If the surviving spouse sells the property, an 297
exemption not to exceed the amount granted under the most recent 298
ad valorem tax roll may be transferred to his or her new 299
residence if it is used as his or her prim ary residence and he 300
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or she does not remarry. 301
(c) As used in this subsection only, and not applicable to 302
the payment of benefits under s. 112.19 or s. 112.191, the term: 303
1. "First responder" means a federal law enforcement 304
officer as defined in s. 901. 1505(1), a law enforcement officer 305
or correctional officer as defined in s. 943.10, a firefighter 306
as defined in s. 633.102, or an emergency medical technician or 307
paramedic as defined in s. 401.23 who is a full -time paid 308
employee, part-time paid employee, o r unpaid volunteer. 309
2. "In the line of duty" means: 310
a. While engaging in law enforcement; 311
b. While performing an activity relating to fire 312
suppression and prevention; 313
c. While responding to a hazardous material emergency; 314
d. While performing resc ue activity; 315
e. While providing emergency medical services; 316
f. While performing disaster relief activity; 317
g. While otherwise engaging in emergency response 318
activity; or 319
h. While engaging in a training exercise related to any of 320
the events or activi ties enumerated in this subparagraph if the 321
training has been authorized by the employing entity. 322
323
A heart attack or stroke that causes death or causes an injury 324
resulting in death must occur within 24 hours after an event or 325
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activity enumerated in this su bparagraph and must be directly 326
and proximately caused by the event or activity in order to be 327
considered as having occurred in the line of duty. 328
Section 3. The amendments made by section 2 of this act to 329
s. 196.081, Florida Statutes, first apply to th e 2024 ad valorem 330
tax roll. 331
Section 4. Paragraph (b) of subsection (1), subsection 332
(3), paragraph (b) of subsection (4), and paragraph (b) of 333
subsection (6) of section 196.081, Florida Statutes, are amended 334
to read: 335
196.081 Exemption for certain perm anently and totally 336
disabled veterans and for surviving spouses of veterans; 337
exemption for surviving spouses of first responders who die in 338
the line of duty.— 339
(1) 340
(b) If legal or beneficial title to property is acquired 341
between January 1 and November 1 of any year by a veteran or his 342
or her surviving spouse receiving an exemption under this 343
section on another property for that tax year, the veteran or 344
his or her surviving spouse is entitled to may receive a refund, 345
prorated as of the date of transfer, of the ad valorem taxes 346
paid for the newly acquired property if he or she applies for 347
and receives an exemption under this section for the newly 348
acquired property in the next tax year. If the property 349
appraiser finds that the applicant is entitled to an exem ption 350
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under this section for the newly acquired property, the property 351
appraiser shall immediately make such entries upon the tax rolls 352
of the county that are necessary to allow the prorated refund of 353
taxes for the previous tax year. 354
(3) If the totally a nd permanently disabled veteran 355
predeceases his or her spouse and if, upon the death of the 356
veteran, the spouse holds the legal or beneficial title to the 357
homestead and permanently resides thereon as specified in s. 358
196.031, the exemption from taxation car ries over to the benefit 359
of the veteran's spouse until such time as he or she remarries 360
or sells or otherwise disposes of the property. If the spouse 361
sells the property, the spouse may transfer an exemption not to 362
exceed the amount granted from the most re cent ad valorem tax 363
roll may be transferred to his or her new residence, as long as 364
it is used as his or her primary residence and he or she does 365
not remarry. 366
(4) Any real estate that is owned and used as a homestead 367
by the surviving spouse of a veteran who died from service -368
connected causes while on active duty as a member of the United 369
States Armed Forces and for whom a letter from the United States 370
Government or United States Department of Veterans Affairs or 371
its predecessor has been issued certifying that the veteran who 372
died from service-connected causes while on active duty is 373
exempt from taxation if the veteran was a permanent resident of 374
this state on January 1 of the year in which the veteran died. 375
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(b) The tax exemption carries over to the benef it of the 376
veteran's surviving spouse as long as the spouse holds the legal 377
or beneficial title to the homestead, permanently resides 378
thereon as specified in s. 196.031, and does not remarry. If the 379
surviving spouse sells the property, the spouse may transf er an 380
exemption not to exceed the amount granted under the most recent 381
ad valorem tax roll may be transferred to his or her new 382
residence as long as it is used as his or her primary residence 383
and he or she does not remarry. 384
(6) Any real estate that is owned and used as a homestead 385
by the surviving spouse of a first responder who died in the 386
line of duty while employed by the state or any political 387
subdivision of the state, including authorities and special 388
districts, and for whom a letter from the state or appropriate 389
political subdivision of the state, or other authority or 390
special district, has been issued which legally recognizes and 391
certifies that the first responder died in the line of duty 392
while employed as a first responder is exempt from taxation if 393
the first responder and his or her surviving spouse were 394
permanent residents of this state on January 1 of the year in 395
which the first responder died. 396
(b) The tax exemption applies as long as the surviving 397
spouse holds the legal or beneficial title t o the homestead, 398
permanently resides thereon as specified in s. 196.031, and does 399
not remarry. If the surviving spouse sells the property, the 400
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spouse may transfer an exemption not to exceed the amount 401
granted under the most recent ad valorem tax roll may be 402
transferred to his or her new residence if it is used as his or 403
her primary residence and he or she does not remarry. 404
Section 5. Subsection (3) of section 196.196, Florida 405
Statutes, is amended, and subsection (6) is added to that 406
section, to read: 407
196.196 Determining whether property is entitled to 408
charitable, religious, scientific, or literary exemption. — 409
(3) Property owned by an exempt organization is used for a 410
religious purpose if the institution has taken affirmative steps 411
to prepare the property for use as a house of public worship. 412
The term "affirmative steps" means environmental or land use 413
permitting activities, creation of architectural plans or 414
schematic drawings, land clearing or site preparation, 415
construction or renovation activities, or other similar 416
activities that demonstrate a commitment of the property to a 417
religious use as a house of public worship. For purposes of this 418
section subsection, the term "public worship" means religious 419
worship services and those other activities that a re incidental 420
to religious worship services, such as educational activities, 421
parking, recreation, partaking of meals, and fellowship. 422
(6) Property that is used as a parsonage, burial grounds, 423
or tomb and is owned by a house of public worship is used for a 424
religious purpose. 425
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Section 6. The amendments made by this act to s. 196.196, 426
Florida Statutes, are remedial and clarifying in nature and do 427
not provide a basis for an assessment of any tax or create a 428
right to a refund of any tax paid before the effe ctive date of 429
this act. 430
Section 7. Section 196.198, Florida Statutes, is amended 431
to read: 432
196.198 Educational property exemption. —Educational 433
institutions within this state and their property used by them 434
or by any other exempt entity or educational institution 435
exclusively for educational purposes are exempt from taxation. 436
Sheltered workshops providing rehabilitation and retraining of 437
individuals who have disabilities and exempted by a certificate 438
under s. (d) of the federal Fair Labor Standards Act o f 1938, as 439
amended, are declared wholly educational in purpose and are 440
exempt from certification, accreditation, and membership 441
requirements set forth in s. 196.012. Those portions of property 442
of college fraternities and sororities certified by the 443
president of the college or university to the appropriate 444
property appraiser as being essential to the educational process 445
are exempt from ad valorem taxation. The use of property by 446
public fairs and expositions chartered by chapter 616 is 447
presumed to be an educa tional use of such property and is exempt 448
from ad valorem taxation to the extent of such use. Property 449
used exclusively for educational purposes shall be deemed owned 450
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by an educational institution if the entity owning 100 percent 451
of the educational institu tion is owned by the identical persons 452
who own the property, or if the entity owning 100 percent of the 453
educational institution and the entity owning the property are 454
owned by the identical natural persons , or if the educational 455
institution is a lessee tha t owns the leasehold interest in a 456
bona fide lease for a nominal amount per year having an original 457
term of 98 years or more . Land, buildings, and other 458
improvements to real property used exclusively for educational 459
purposes shall be deemed owned by an edu cational institution if 460
the entity owning 100 percent of the land is a nonprofit entity 461
and the land is used, under a ground lease or other contractual 462
arrangement, by an educational institution that owns the 463
buildings and other improvements to the real pr operty, is a 464
nonprofit entity under s. 501(c)(3) of the Internal Revenue 465
Code, and provides education limited to students in 466
prekindergarten through grade 8. Land, buildings, and other 467
improvements to real property used exclusively for educational 468
purposes are deemed owned by an educational institution if the 469
educational institution that currently uses the land, buildings, 470
and other improvements for educational purposes is an 471
educational institution described in s. 212.0602, and, under a 472
lease, the educational institution is responsible for any taxes 473
owed and for ongoing maintenance and operational expenses for 474
the land, buildings, and other improvements. For such leasehold 475
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properties, the educational institution shall receive the full 476
benefit of the exempti on. The owner of the property shall 477
disclose to the educational institution the full amount of the 478
benefit derived from the exemption and the method for ensuring 479
that the educational institution receives the benefit. 480
Notwithstanding ss. 196.195 and 196.196 , property owned by a 481
house of public worship and used by an educational institution 482
for educational purposes limited to students in preschool 483
through grade 8 shall be exempt from ad valorem taxes. If legal 484
title to property is held by a governmental agenc y that leases 485
the property to a lessee, the property shall be deemed to be 486
owned by the governmental agency and used exclusively for 487
educational purposes if the governmental agency continues to use 488
such property exclusively for educational purposes pursuan t to a 489
sublease or other contractual agreement with that lessee. If the 490
title to land is held by the trustee of an irrevocable inter 491
vivos trust and if the trust grantor owns 100 percent of the 492
entity that owns an educational institution that is using the 493
land exclusively for educational purposes, the land is deemed to 494
be property owned by the educational institution for purposes of 495
this exemption. Property owned by an educational institution 496
shall be deemed to be used for an educational purpose if the 497
institution has taken affirmative steps to prepare the property 498
for educational use. The term "affirmative steps" means 499
environmental or land use permitting activities, creation of 500
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architectural plans or schematic drawings, land clearing or site 501
preparation, construction or renovation activities, or other 502
similar activities that demonstrate commitment of the property 503
to an educational use. 504
Section 8. Section 197.319, Florida Statutes, is amended 505
to read: 506
197.319 Refund of taxes for residential improvement s 507
rendered uninhabitable by a catastrophic event. — 508
(1) As used in this section, the term: 509
(a) "Catastrophic event" means an event of misfortune or 510
calamity that renders one or more residential improvements 511
uninhabitable. It does not include an event ca used, directly or 512
indirectly, by the property owner with the intent to damage or 513
destroy the residential improvement. 514
(b) "Catastrophic event refund" means the product arrived 515
at by multiplying the damage differential by the amount of 516
timely paid taxes that were initially levied in the year in 517
which the catastrophic event occurred. 518
(c) "Damage differential" means the product arrived at by 519
multiplying the percent change in value by a ratio, the 520
numerator of which is the number of days the residential 521
improvement was rendered uninhabitable in the year in which the 522
catastrophic event occurred, and the denominator of which is 523
365. 524
(d) "Percent change in value" means the difference between 525
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the a residential parcel's just value of a residential parcel as 526
of January 1 of the year in which the catastrophic event 527
occurred and its postcatastrophic event just value , expressed as 528
a percentage of the parcel's just value as of January 1 of the 529
year in which the catastrophic event occurred. 530
(e) "Postcatastrophic eve nt just value" means the just 531
value of the residential parcel on January 1 of the year in 532
which a catastrophic event occurred, adjusted by subtracting 533
reduced to reflect the just value of the residential improvement 534
on January 1 of the year in which a cata strophic event occurred 535
parcel after the catastrophic event that rendered the 536
residential improvement thereon uninhabitable and before any 537
subsequent repairs. For purposes of this paragraph, a 538
residential improvement that is uninhabitable has no value 539
attached to it. The catastrophic event refund is determined only 540
for purposes of calculating tax refunds for the year or years in 541
which the residential improvement is uninhabitable as a result 542
of the catastrophic event and does not determine a parcel's just 543
value as of January 1 each year. 544
(f) "Residential improvement" means a residential dwelling 545
or house on real estate used and owned as a homestead as defined 546
in s. 196.012(13) or used as nonhomestead residential property 547
as defined in s. 193.1554(1). A residential improvement does not 548
include a structure that is not essential to the use and 549
occupancy of the residential dwelling or house, including, but 550
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not limited to, a detached utility bu ilding, detached carport, 551
detached garage, bulkhead, fence, or swimming pool, and does not 552
include land. 553
(g) "Uninhabitable" means the loss of use and occupancy of 554
a residential improvement for the purpose for which it was 555
constructed resulting from damage to or destruction of, or from 556
a condition that compromises the structural integrity of, the 557
residential improvement which was caused by a catastrophic 558
event, as evidenced by documentation, including, but not limited 559
to, utility bills, insurance informat ion, contractors' 560
statements, building permit applications, or building inspection 561
certificates of occupancy . 562
(2) If a residential improvement is rendered uninhabitable 563
for at least 30 days due to a catastrophic event, taxes 564
originally levied and paid fo r the year in which the 565
catastrophic event occurred may be refunded in the following 566
manner: 567
(a) The property owner must file an application for refund 568
with the property appraiser on a form prescribed by the 569
department and furnished by the property appra iser: 570
1. If the residential improvement is restored to a 571
habitable condition before December 1 of the year in which the 572
catastrophic event occurred, no sooner than 30 days after the 573
residential improvement that was rendered uninhabitable has been 574
restored to a habitable condition; or 575
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2. no later than March 1 of the year immediately following 576
the catastrophic event. The property appraiser may allow 577
applications to be filed electronically. 578
(b) The application for refund must describe the 579
catastrophic event, be made on a form prescribed by the 580
department and furnished by the property appraiser. The property 581
appraiser may request supporting documentation be submitted 582
along with the application, including, but not limited to, 583
utility bills, insurance informa tion, contractors' statements, 584
building permit applications, or building inspection 585
certificates of occupancy, for purposes of determining 586
conditions of uninhabitability and subsequent habitability 587
following any repairs. 588
(b) The application for refund mu st identify the 589
residential parcel upon which the residential improvement was 590
rendered uninhabitable by a catastrophic event, the date on 591
which the catastrophic event occurred, and the number of days 592
the residential improvement was uninhabitable during the 593
calendar year in which the catastrophic event occurred. For 594
purposes of determining uninhabitability, the application must 595
be accompanied by supporting documentation, including, but not 596
limited to, utility bills, insurance information, contractors' 597
statements, building permit applications, or building inspection 598
certificates of occupancy. 599
(c) The application for refund must be verified under oath 600
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and is subject to penalty of perjury. 601
(d) Upon receipt of an application for refund, The 602
property appraiser shall review must investigate the statements 603
contained in the application and to determine if the applicant 604
is entitled to a refund of taxes. No later than April 1 of the 605
year following the date on which the catastrophic event 606
occurred, the property appra iser must: 607
1. Notify the applicant if the property appraiser 608
determines that the applicant is not entitled to receive a 609
refund. If the property appraiser determines that the applicant 610
is not entitled to a refund, the applicant may file a petition 611
with the value adjustment board, pursuant to s. 194.011(3), 612
requesting that the refund be granted. The petition must be 613
filed with the value adjustment board on or before the 30th day 614
following the issuance of the notice by the property appraiser. 615
2.(e) If the property appraiser determines that the 616
applicant is entitled to a refund, the property appraiser must 617
Issue an official written statement to the tax collector and the 618
applicant within 30 days after the determination, but no later 619
than by April 1 of the yea r following the date on which the 620
catastrophic event occurred , if the property appraiser 621
determines that the applicant is entitled to a refund. The 622
statement must provide , that provides: 623
a.1. The just value of the residential improvement as 624
determined by the property appraiser on January 1 of the year in 625
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which the catastrophic event for which the applicant is claiming 626
a refund occurred. 627
b.2. The number of days during the calendar year durin g 628
which the residential improvement was uninhabitable. 629
c.3. The postcatastrophic event just value of the 630
residential parcel as determined by the property appraiser. 631
d.4. The percent change in value applicable to the 632
residential parcel. 633
(3) Upon receipt of the written statement from the 634
property appraiser, the tax collector shall calculate the damage 635
differential pursuant to this section and process a refund in an 636
amount equal to the catastrophic event refund . 637
(a) If the property taxes for the year i n which the 638
catastrophic event occurred have been paid, the tax collector 639
must process a refund in an amount equal to the catastrophic 640
event refund. 641
(b) If the property taxes for the year in which the 642
catastrophic event occurred have not been paid, the t ax 643
collector must process a refund in an amount equal to the 644
catastrophic event refund only upon receipt of timely payment of 645
the property taxes for the year in which the catastrophic event 646
occurred. 647
(4) Any person who is qualified to have his or her 648
property taxes refunded under this section subsection (2) but 649
fails to file an application by March 1 of the year immediately 650
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following the year in which the catastrophic event occurred may 651
file an application for refund under this subsection and may 652
file a petition with the value adjustment board, pursuant to s. 653
194.011(3), requesting that a refund under this subsection be 654
granted. Such petition may be filed at any time during the 655
taxable year on or before the 25th day following the mailing of 656
the notice of proposed property taxes and non -ad valorem 657
assessments by the property appraiser as provided in s. 658
194.011(1). Upon reviewing the petition, if the person is 659
qualified to receive the refund under this subsection and 660
demonstrates particular extenuating circum stances determined by 661
the property appraiser or the value adjustment board to warrant 662
granting a late application for refund, the property appraiser 663
or the value adjustment board may grant a refund. 664
(5) By September 1 of each year, the tax collector shal l 665
notify: 666
(a) The department of the total reduction in taxes for all 667
properties that qualified for a refund pursuant to this section 668
for the year. 669
(b) The governing board of each affected local government 670
of the reduction in such local government's tax es that occurred 671
pursuant to this section. 672
(6) For purposes of this section, a residential 673
improvement that is uninhabitable has no value. 674
(7) The disaster relief refund is determined only for 675
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purposes of calculating tax refunds for the year in which t he 676
residential improvement is uninhabitable as a result of the 677
catastrophic event and does not determine a parcel's just value 678
as of January 1 of any subsequent year. 679
(8)(6) This section does not affect the requirements of s. 680
197.333. 681
Section 9. The amendments made by this act to s. 197.319, 682
Florida Statutes, first apply to the 2024 ad valorem tax roll. 683
Section 10. Subsection (2) of section 199.145, Florida 684
Statutes, is amended to read: 685
199.145 Corrective mortgages; assignments; assumptions; 686
refinancing.— 687
(2)(a) No additional nonrecurring tax shall be due upon 688
the assignment by the obligee of a note, bond, or other 689
obligation for the payment of money upon which a nonrecurring 690
tax has previously been paid. 691
(b) Notes and mortgages for a Federal Government small 692
business loan program transaction pursuant to 15 U.S.C. ss. 695 - 693
697g, also known as 504 loans, where the Small Business 694
Administration (SBA) is the obligee or mortgagee, that increases 695
the principal balance of a note or mortgage that is part of an 696
interim loan for purposes of debenture guarantee funding upon 697
which nonrecurring tax has previously been paid, will be subject 698
to additional tax only on the increase above the current 699
principal balance. The obligor and mortgagor must be the same as 700
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on the prior note and mortgage, and there may not be new or 701
additional obligors or mortgagors. The prior note or the book 702
and page number of the recorded interim mortgage must be 703
referenced in the SBA note or mortgage. 704
Section 11. Subsection (3) of section 201.08, Florida 705
Statutes, is amended to read: 706
201.08 Tax on promissory or nonnegotiable notes, written 707
obligations to pay money, or assignments of wages or other 708
compensation; exception. — 709
(3)(a) No tax shall be required on promissory notes 710
executed for students to receive financial aid from federal or 711
state educational assistance programs, from loans guaranteed by 712
the Federal Government or the state when federal regulations 713
prohibit the assessment of such taxes against the borrower, or 714
for any financial aid program administered by a state university 715
or community college, and the holders of such promissory notes 716
shall not lose any rights incident to the payment of such tax. 717
(b) Notes and mortgages for a Federal Government small 718
business loan program transaction pursuant to 15 U.S.C. ss. 695 - 719
697g, also known as 504 loans, where the Small Business 720
Administration (SBA) is the obligee or mortgagee, that increases 721
the principal balance of a note or mortgage that is part of an 722
interim loan for purpos es of debenture guarantee funding upon 723
which documentary stamp tax has previously been paid, will be 724
subject to additional tax only on the increase above the current 725
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principal balance. The obligor and mortgagor must be the same as 726
on the prior note and mor tgage, and there may not be new or 727
additional obligors or mortgagors. The prior note or the book 728
and page number of the recorded interim mortgage must be 729
referenced in the SBA note or mortgage. 730
Section 12. Subsections (1) and (5) of section 202.19, 731
Florida Statutes, are amended, and paragraph (d) is added to 732
subsection (2) of that section, to read: 733
202.19 Authorization to impose local communications 734
services tax.— 735
(1) The governing authority of each county and 736
municipality may, by ordinance, levy a local discretionary 737
communications services tax as provided in this section . 738
(2) 739
(d) The local communications services tax rate in effect 740
on January 1, 2023, may not be increased before January 1, 2026. 741
(5) In addition to the communications services t axes 742
authorized by subsection (1), a discretionary sales surtax that 743
a county or school board has levied under s. 212.055 is imposed 744
as a local communications services tax under this section, and 745
the rate shall be determined in accordance with s. 202.20(3) . 746
However, any increase to the discretionary sales surtax levied 747
under s. 212.055 on or after January 1, 2023, may not be added 748
to the local communication services tax under this section 749
before January 1, 2026. 750
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(a) Except as otherwise provided in this subsection, each 751
such tax rate shall be applied, in addition to the other tax 752
rates applied under this chapter, to communications services 753
subject to tax under s. 202.12 which: 754
1. Originate or terminate in this state; and 755
2. Are charged to a service ad dress in the county. 756
(b) With respect to private communications services, the 757
tax shall be on the sales price of such services provided within 758
the county, which shall be determined in accordance with the 759
following provisions: 760
1. Any charge with respect to a channel termination point 761
located within such county; 762
2. Any charge for the use of a channel between two channel 763
termination points located in such county; and 764
3. Where channel termination points are located both 765
within and outside of such county : 766
a. If any segment between two such channel termination 767
points is separately billed, 50 percent of such charge; and 768
b. If any segment of the circuit is not separately billed, 769
an amount equal to the total charge for such circuit multiplied 770
by a fraction, the numerator of which is the number of channel 771
termination points within such county and the denominator of 772
which is the total number of channel termination points of the 773
circuit. 774
Section 13. Subsections (3) and (8) of section 206.9952, 775
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Florida Statutes, are amended to read: 776
206.9952 Application for license as a natural gas fuel 777
retailer.— 778
(3)(a) Any person who acts as a natural gas retailer and 779
does not hold a valid natural gas fuel retailer license shall 780
pay a penalty of $200 for each month of operation without a 781
license. This paragraph expires December 31, 2025 2023. 782
(b) Effective January 1, 2026 2024, any person who acts as 783
a natural gas fuel retailer and does not hold a valid natural 784
gas fuel retailer license shall pay a penalty of 25 perc ent of 785
the tax assessed on the total purchases made during the 786
unlicensed period. 787
(8) With the exception of a state or federal agency or a 788
political subdivision licensed under this chapter, each person, 789
as defined in this part, who operates as a natural gas fuel 790
retailer shall report monthly to the department and pay a tax on 791
all natural gas fuel purchases beginning January 1, 2026 2024. 792
Section 14. Subsection (2) of section 206.9955, Florida 793
Statutes, is amended to read: 794
206.9955 Levy of natural ga s fuel tax.— 795
(2) Effective January 1, 2026 2024, the following taxes 796
shall be imposed: 797
(a) An excise tax of 4 cents upon each motor fuel 798
equivalent gallon of natural gas fuel. 799
(b) An additional tax of 1 cent upon each motor fuel 800
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equivalent gallon of natural gas fuel, which is designated as 801
the "ninth-cent fuel tax." 802
(c) An additional tax of 1 cent on each motor fuel 803
equivalent gallon of natural gas fuel by each county, which is 804
designated as the "local option fuel tax." 805
(d) An additional tax on ea ch motor fuel equivalent gallon 806
of natural gas fuel, which is designated as the "State 807
Comprehensive Enhanced Transportation System Tax," at a rate 808
determined pursuant to this paragraph. Before January 1, 2026 809
2024, and each year thereafter, the department shall determine 810
the tax rate applicable to the sale of natural gas fuel for the 811
following 12-month period beginning January 1, rounded to the 812
nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 813
per gallon by the percentage change in the averag e of the 814
Consumer Price Index issued by the United States Department of 815
Labor for the most recent 12 -month period ending September 30, 816
compared to the base year average, which is the average for the 817
12-month period ending September 30, 2013. 818
(e)1. An additional tax is imposed on each motor fuel 819
equivalent gallon of natural gas fuel for the privilege of 820
selling natural gas fuel. Before January 1, 2026 2024, and each 821
year thereafter, the department shall determine the tax rate 822
applicable to the sale of natu ral gas fuel, rounded to the 823
nearest tenth of a cent, for the following 12 -month period 824
beginning January 1, by adjusting the tax rate of 9.2 cents per 825
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gallon by the percentage change in the average of the Consumer 826
Price Index issued by the United States D epartment of Labor for 827
the most recent 12-month period ending September 30, compared to 828
the base year average, which is the average for the 12 -month 829
period ending September 30, 2013. 830
2. The department is authorized to adopt rules and publish 831
forms to administer this paragraph. 832
Section 15. Subsection (1) of section 206.996, Florida 833
Statutes, is amended to read: 834
206.996 Monthly reports by natural gas fuel retailers; 835
deductions.— 836
(1) For the purpose of determining the amount of taxes 837
imposed by s. 206.9955, each natural gas fuel retailer shall 838
file beginning with February 2026 2024, and each month 839
thereafter, no later than the 20th day of each month, monthly 840
reports electronically with the department showing information 841
on inventory, purchases, nontax able disposals, taxable uses, and 842
taxable sales in gallons of natural gas fuel for the preceding 843
month. However, if the 20th day of the month falls on a 844
Saturday, Sunday, or federal or state legal holiday, a return 845
must be accepted if it is electronically filed on the next 846
succeeding business day. The reports must include, or be 847
verified by, a written declaration stating that such report is 848
made under the penalties of perjury. The natural gas fuel 849
retailer shall deduct from the amount of taxes shown by the 850
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report to be payable an amount equivalent to 0.67 percent of the 851
taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 852
which deduction is allowed to the natural gas fuel retailer to 853
compensate it for services rendered and expenses incurred in 854
complying with the requirements of this part. This allowance is 855
not deductible unless payment of applicable taxes is made on or 856
before the 20th day of the month. This subsection may not be 857
construed as authorizing a deduction from the constitutional 858
fuel tax or the fuel sales tax. 859
Section 16. Paragraphs (c) and (d) of subsection (1) of 860
section 212.031, Florida Statutes, are amended to read: 861
212.031 Tax on rental or license fee for use of real 862
property.— 863
(1) 864
(c) For the exercise of such privilege, a tax is levied at 865
the rate of 4.5 5.5 percent of and on the total rent or license 866
fee charged for such real property by the person charging or 867
collecting the rental or license fee. The total rent or license 868
fee charged for such real property shall include payments for 869
the granting of a privilege to use or occupy real property for 870
any purpose and shall include base rent, percentage rents, or 871
similar charges. Such charges shall be included in the total 872
rent or license fee subject to tax under this section whether or 873
not they can be attributed to the ability of the lessor's or 874
licensor's property as used or operated to attract customers. 875
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Payments for intrinsically valuable personal property such as 876
franchises, trademark s, service marks, logos, or patents are not 877
subject to tax under this section. In the case of a contractual 878
arrangement that provides for both payments taxable as total 879
rent or license fee and payments not subject to tax, the tax 880
shall be based on a reason able allocation of such payments and 881
shall not apply to that portion which is for the nontaxable 882
payments. 883
(d) If the rental or license fee of any such real property 884
is paid by way of property, goods, wares, merchandise, services, 885
or other thing of value , the tax shall be at the rate of 4.5 5.5 886
percent of the value of the property, goods, wares, merchandise, 887
services, or other thing of value. 888
Section 17. Subsection (9) is added to section 212.054, 889
Florida Statutes, to read: 890
212.054 Discretionary sal es surtax; limitations, 891
administration, and collection. — 892
(9) When there has been a final adjudication that any 893
discretionary sales surtax enacted pursuant to ss. 212.054 and 894
212.055 was enacted, levied, collected, or otherwise found to be 895
contrary to the Constitution of the United States or the State 896
Constitution, the provisions of this subsection shall apply. For 897
purposes of this subsection, a "final adjudication" is a final 898
order of a court of competent jurisdiction from which no appeal 899
can be taken or from which no appeal has been taken and the time 900
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for such appeal has expired. 901
(a) If such discretionary sales surtaxes have been 902
collected, but not expended, any county, municipality, school 903
board, or other entity that received funds from such surtax 904
shall transfer the surtax proceeds, along with any interest 905
earned upon such proceeds, to the department within 60 days from 906
the date of the final adjudication. The department shall deposit 907
all amounts received pursuant to this subsection in a separate 908
account in the Discretionary Sales Surtax Clearing Trust Fund 909
for that county for disposition as follows: 910
1.a. If there are multiple valid discretionary sales 911
surtaxes being levied within the same county for which a 912
discretionary sales surtax was found to be i nvalid as described 913
in this subsection, such surtaxes, other than the school capital 914
outlay surtax authorized by s. 212.055(6), shall be temporarily 915
suspended beginning October 1 of the year following the year the 916
department receives such surtax proceeds u nder this paragraph. 917
b. If there is only one valid discretionary sales surtax 918
being levied within the same county for which a discretionary 919
sales surtax was found to be invalid as described in this 920
subsection, such surtax shall be temporarily suspended b eginning 921
October 1 of the year following the year the department receives 922
such surtax proceeds. 923
2. The department shall continue to distribute moneys in 924
the Discretionary Sales Surtax Clearing Trust Fund's separate 925
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account for that county to such county in an amount equal to 926
that which would have been distributed pursuant to all legally 927
levied surtaxes in such county under this section but for the 928
temporary suspension of such surtaxes under this subsection. 929
3. The temporary suspension of surtaxes under this 930
subsection shall end on the last day of the month preceding the 931
first month the department estimates that the balance of the 932
county's separate account within the Discretionary Sales Surtax 933
Clearing Trust Fund will be insufficient to fully make the 934
distribution necessary under subparagraph 2. Any remaining 935
undistributed surtax proceeds shall be transferred to the 936
General Revenue Fund. 937
4. The department shall monitor the balance of proceeds 938
transferred to the department under this subsection and shall 939
estimate the month in which the temporary discretionary sales 940
surtax suspension will end. At least two months prior to the 941
expiration of the surtax suspension under this section, the 942
department shall provide notice to affected dealers and the 943
public of when the suspension will end. 944
(b) Subsection (5) does not apply to the suspension of 945
surtaxes provided for under this subsection. 946
Section 18. Paragraph (a) of subsection (5) of section 947
212.08, Florida Statutes, as amended by section 12 of chapter 948
2023-17, Laws of Florida, is amended, paragraph (w) is added to 949
subsection (5) of that section, and paragraphs (qqq), (rrr), 950
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(sss), and (ttt) are added to subsection (7) of that section, to 951
read: 952
212.08 Sales, rental, use, consumption, distribution, and 953
storage tax; specified exemptions. —The sale at retail, the 954
rental, the use, the consumption, the distribution, and the 955
storage to be used or consumed in this state of the following 956
are hereby specifically exempt from the tax imposed by this 957
chapter. 958
(5) EXEMPTIONS; ACCOUNT OF USE. — 959
(a) Items in agricultural use and certain nets. —There are 960
exempt from the tax imposed by this chapter nets designed and 961
used exclusively by commercial fisheries; disinfectants, 962
fertilizers, insecticides, pesticides, herbicides, fungicides, 963
and weed killers used for application on crops or groves, 964
including commercial nurseries and home vegetable gardens, used 965
in dairy barns or on poultry farms for the purpose of protecting 966
poultry or livestock, or used directly on poultry or livestock; 967
animal health products that are administered to, applied to, or 968
consumed by livestock or poultry to alleviate pain or cure or 969
prevent sickness, disease, or suffering, including, but not 970
limited to, antiseptics, absorbent cotton, gauze for bandages, 971
lotions, vaccines, vitamins, and worm remedies; aquaculture 972
health products that are used by aquaculture producers, as 973
defined in s. 597.0015, to prevent or treat fungi, bacteria, and 974
parasitic diseases; portable containers or movable receptacles 975
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in which portable containers are placed, used for processing 976
farm products; field and garden seeds, including flower seeds; 977
nursery stock, seedl ings, cuttings, or other propagative 978
material purchased for growing stock; seeds, seedlings, 979
cuttings, and plants used to produce food for human consumption; 980
cloth, plastic, and other similar materials used for shade, 981
mulch, or protection from frost or ins ects on a farm; hog wire 982
and barbed wire fencing, including gates and materials used to 983
construct or repair such fencing, used in agricultural 984
production on lands classified as agricultural lands under s. 985
193.461; materials used to construct or repair perm anent or 986
temporary fencing used to contain, confine, or process cattle, 987
including gates and energized fencing systems, used in 988
agricultural operations on lands classified as agricultural 989
lands under s. 193.461; stakes used by a farmer to support 990
plants during agricultural production; generators used on 991
poultry farms; and liquefied petroleum gas or other fuel used to 992
heat a structure in which started pullets or broilers are 993
raised; however, such exemption is not allowed unless the 994
purchaser or lessee signs a certificate stating that the item to 995
be exempted is for the exclusive use designated herein. Also 996
exempt are cellophane wrappers, glue for tin and glass 997
(apiarists), mailing cases for honey, shipping cases, window 998
cartons, and baling wire and twine used f or baling hay, when 999
used by a farmer to contain, produce, or process an agricultural 1000
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commodity. 1001
(w) Renewable natural gas machinery and equipment .— 1002
1. As used in this paragraph, the term "renewable natural 1003
gas" means anaerobically generated biogas, lan dfill gas, or 1004
wastewater treatment gas refined to a methane content of 90 1005
percent or greater, which may be used as transportation fuel or 1006
for electric generation or is of a quality capable of being 1007
injected into a natural gas pipeline. For purposes of this 1008
paragraph, any reference to natural gas includes renewable 1009
natural gas. 1010
2. The purchase of machinery and equipment that is 1011
primarily used in the production, storage, transportation, 1012
compression, or blending of renewable natural gas and that is 1013
used at a fixed location is exempt from the tax imposed by this 1014
chapter. 1015
3. Purchasers of machinery and equipment qualifying for 1016
the exemption provided in this paragraph must furnish the vendor 1017
with an affidavit stating that the item or items to be exempted 1018
are for the use designated herein. Purchasers with self -accrual 1019
authority pursuant to s. 212.183 are not required to provide 1020
this affidavit, but shall maintain all documentation necessary 1021
to prove the exempt status of purchases. 1022
4. A person furnishing a false affidavit to the vendor for 1023
the purpose of evading payment of the tax imposed under this 1024
chapter is subject to the penalty set forth in s. 212.085 and as 1025
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otherwise provided by law. 1026
5. The department may adopt rules to administer this 1027
paragraph. 1028
(7) MISCELLANEOUS EXEMPTIONS. — Exemptions provided to any 1029
entity by this chapter do not inure to any transaction that is 1030
otherwise taxable under this chapter when payment is made by a 1031
representative or employee of the entity by any means, 1032
including, but not limi ted to, cash, check, or credit card, even 1033
when that representative or employee is subsequently reimbursed 1034
by the entity. In addition, exemptions provided to any entity by 1035
this subsection do not inure to any transaction that is 1036
otherwise taxable under this chapter unless the entity has 1037
obtained a sales tax exemption certificate from the department 1038
or the entity obtains or provides other documentation as 1039
required by the department. Eligible purchases or leases made 1040
with such a certificate must be in strict co mpliance with this 1041
subsection and departmental rules, and any person who makes an 1042
exempt purchase with a certificate that is not in strict 1043
compliance with this subsection and the rules is liable for and 1044
shall pay the tax. The department may adopt rules to administer 1045
this subsection. 1046
(qqq) Baby and toddler products. -Also exempt from the tax 1047
imposed by this chapter are: 1048
1. Baby cribs, including baby playpens and baby play 1049
yards; 1050
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2. Baby strollers; 1051
3. Baby safety gates; 1052
4. Baby monitors; 1053
5. Child safety cabinet locks and latches and electrical 1054
socket covers; 1055
6. Bicycle child carrier seats and trailers designed for 1056
carrying young children, including any adaptors and accessories 1057
for these seats and trailers; 1058
7. Baby exercisers, jumpers, bouncer seats, and swings; 1059
8. Breast pumps, bottle sterilizers, baby bottles and 1060
nipples, pacifiers, and teething rings; 1061
9. Baby wipes; 1062
10. Changing tables and changing pads; 1063
11. Children's diapers, including single -use diapers, 1064
reusable diapers, and reusa ble diaper inserts; and 1065
12. Baby and toddler clothing, apparel, and shoes, 1066
primarily intended for and marketed for children age 5 or 1067
younger. Baby and toddler clothing size 5T and smaller and baby 1068
and toddler shoes size 13T and smaller are presumed to be 1069
primarily intended for and marketed for children age 5 or 1070
younger. 1071
(rrr) Diapers and incontinence products. —The sale for 1072
human use of diapers, incontinence undergarments, incontinence 1073
pads, or incontinence liners is exempt from the tax imposed by 1074
this chapter. 1075
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(sss) Oral Hygiene Products. - 1076
1. Also exempt from the tax imposed by this chapter are 1077
oral hygiene products. 1078
2. As used in this paragraph, the term "oral hygiene 1079
products" means electric and manual toothbrushes, toothpaste, 1080
dental floss, dental picks, oral irrigators, and mouthwash. 1081
(ttt) Small private investigative agencies. — 1082
1. As used in this paragraph, the term: 1083
a. "Private investigation services" has the same meaning 1084
as "private investigation," as defined in s. 493.6101(17). 1085
b. "Small private investigative agency" means a private 1086
investigator licensed under s. 493.6201 which: 1087
(I) Employs three or fewer full -time or part-time 1088
employees, including those performing services pursuant to an 1089
employee leasing arrangement as defined in s . 468.520(4), in 1090
total; and 1091
(II) During the previous calendar year, performs private 1092
investigation services otherwise taxable under this chapter in 1093
which the charges for the services performed were less than 1094
$150,000 for all its businesses related throug h common 1095
ownership. 1096
2. The sale of private investigation services by a small 1097
private investigative agency to a client is exempt from the tax 1098
imposed by this chapter. 1099
3. The exemption provided by this paragraph may not apply 1100
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in the first calendar year a small private investigative agency 1101
conducts sales of private investigation services taxable under 1102
this chapter. 1103
Section 19. Paragraph (o) of subsection (8) of section 1104
213.053, Florida Statutes, is amended to read: 1105
213.053 Confidentiality and informa tion sharing.— 1106
(8) Notwithstanding any other provision of this section, 1107
the department may provide: 1108
(o) Information relative to ss. 220.1845 , 220.199, and 1109
376.30781 to the Department of Environmental Protection in the 1110
conduct of its official business. 1111
1112
Disclosure of information under this subsection shall be 1113
pursuant to a written agreement between the executive director 1114
and the agency. Such agencies, governmental or nongovernmental, 1115
shall be bound by the same requirements of confidentiality as 1116
the Department of Revenue. Breach of confidentiality is a 1117
misdemeanor of the first degree, punishable as provided by s. 1118
775.082 or s. 775.083. 1119
Section 20. Subsection (8) of section 220.02, Florida 1120
Statutes, is amended to read: 1121
220.02 Legislative intent. — 1122
(8) It is the intent of the Legislature that credits 1123
against either the corporate income tax or the franchise tax be 1124
applied in the following order: those enumerated in s. 631.828, 1125
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those enumerated in s. 220.191, those enumerated in s. 220.181, 1126
those enumerated in s. 220.183, those enumerated in s. 220.182, 1127
those enumerated in s. 220.1895, those enumerated in s. 220.195, 1128
those enumerated in s. 220.184, those enumerated in s. 220.186, 1129
those enumerated in s. 220.1845, those enumerated in s. 220.19, 1130
those enumerated in s. 220.185, those enumerated in s. 220.1875, 1131
those enumerated in s. 220.1876, those enumerated in s. 1132
220.1877, those enumerated in s. 220.193, those enumerated in s. 1133
288.9916, those enumerated in s. 220.1899, those enumerated in 1134
s. 220.194, those enumerated in s. 220.196, those enumerated in 1135
s. 220.198, and those enumerated in s. 220.1915 , those 1136
enumerated in s. 220.199, and those enumerated in s. 220.1991 . 1137
Section 21. Effective upon becoming a law , paragraph (n) 1138
of subsection (1) and paragraph (c) of subsection (2) of section 1139
220.03, Florida Statutes, are amended to read: 1140
220.03 Definitions. — 1141
(1) SPECIFIC TERMS. —When used in this code, and when not 1142
otherwise distinctly expressed or manifestly incompatible with 1143
the intent thereof, the following terms shall have the following 1144
meanings: 1145
(n) "Internal Revenue Code" means the United States 1146
Internal Revenue Code of 1986, as amended and in effect on 1147
January 1, 2023 2022, except as provided in subsection (3). 1148
(2) DEFINITIONAL RULES. —When used in this code and neither 1149
otherwise distinctly expressed nor manifestly incompatible with 1150
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the intent thereof: 1151
(c) Any term used in this code has the same meaning as 1152
when used in a comparable context in the Internal Reven ue Code 1153
and other statutes of the United States relating to federal 1154
income taxes, as such code and statutes are in effect on January 1155
1, 2023 2022. However, if subsection (3) is implemented, the 1156
meaning of a term shall be taken at the time the term is appli ed 1157
under this code. 1158
Section 22. The amendments made by this act to s. 220.03, 1159
Florida Statutes, operate retroactively to January 1, 2023. 1160
Section 23. Paragraph (a) of subsection (1) of section 1161
220.13, Florida Statutes, is amended to read: 1162
220.13 "Adjusted federal income" defined. — 1163
(1) The term "adjusted federal income" means an amount 1164
equal to the taxpayer's taxable income as defined in subsection 1165
(2), or such taxable income of more than one taxpayer as 1166
provided in s. 220.131, for the taxable ye ar, adjusted as 1167
follows: 1168
(a) Additions.—There shall be added to such taxable 1169
income: 1170
1.a. The amount of any tax upon or measured by income, 1171
excluding taxes based on gross receipts or revenues, paid or 1172
accrued as a liability to the District of Columbia or any state 1173
of the United States which is deductible from gross income in 1174
the computation of taxable income for the taxable year. 1175
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b. Notwithstanding sub -subparagraph a., if a credit taken 1176
under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1177
taxable income in a previous taxable year under subparagraph 11. 1178
and is taken as a deduction for federal tax purposes in the 1179
current taxable year, the amount of the deduction allowed shall 1180
not be added to taxable income in the current year. The 1181
exception in this sub-subparagraph is intended to ensure that 1182
the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1183
added in the applicable taxable year and does not result in a 1184
duplicate addition in a subsequent year. 1185
2. The amount of interest which is excluded f rom taxable 1186
income under s. 103(a) of the Internal Revenue Code or any other 1187
federal law, less the associated expenses disallowed in the 1188
computation of taxable income under s. 265 of the Internal 1189
Revenue Code or any other law, excluding 60 percent of any 1190
amounts included in alternative minimum taxable income, as 1191
defined in s. 55(b)(2) of the Internal Revenue Code, if the 1192
taxpayer pays tax under s. 220.11(3). 1193
3. In the case of a regulated investment company or real 1194
estate investment trust, an amount equal to the excess of the 1195
net long-term capital gain for the taxable year over the amount 1196
of the capital gain dividends attributable to the taxable year. 1197
4. That portion of the wages or salaries paid or incurred 1198
for the taxable year which is equal to the amou nt of the credit 1199
allowable for the taxable year under s. 220.181. This 1200
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subparagraph shall expire on the date specified in s. 290.016 1201
for the expiration of the Florida Enterprise Zone Act. 1202
5. That portion of the ad valorem school taxes paid or 1203
incurred for the taxable year which is equal to the amount of 1204
the credit allowable for the taxable year under s. 220.182. This 1205
subparagraph shall expire on the date specified in s. 290.016 1206
for the expiration of the Florida Enterprise Zone Act. 1207
6. The amount taken a s a credit under s. 220.195 which is 1208
deductible from gross income in the computation of taxable 1209
income for the taxable year. 1210
7. That portion of assessments to fund a guaranty 1211
association incurred for the taxable year which is equal to the 1212
amount of the credit allowable for the taxable year. 1213
8. In the case of a nonprofit corporation which holds a 1214
pari-mutuel permit and which is exempt from federal income tax 1215
as a farmers' cooperative, an amount equal to the excess of the 1216
gross income attributable to the pari-mutuel operations over the 1217
attributable expenses for the taxable year. 1218
9. The amount taken as a credit for the taxable year under 1219
s. 220.1895. 1220
10. Up to nine percent of the eligible basis of any 1221
designated project which is equal to the credit allo wable for 1222
the taxable year under s. 220.185. 1223
11. Any amount taken as a credit for the taxable year 1224
under s. 220.1875, s. 220.1876, or s. 220.1877. The addition in 1225
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this subparagraph is intended to ensure that the same amount is 1226
not allowed for the tax pur poses of this state as both a 1227
deduction from income and a credit against the tax. This 1228
addition is not intended to result in adding the same expense 1229
back to income more than once. 1230
12. The amount taken as a credit for the taxable year 1231
under s. 220.193. 1232
13. Any portion of a qualified investment, as defined in 1233
s. 288.9913, which is claimed as a deduction by the taxpayer and 1234
taken as a credit against income tax pursuant to s. 288.9916. 1235
14. The costs to acquire a tax credit pursuant to s. 1236
288.1254(5) that are deducted from or otherwise reduce federal 1237
taxable income for the taxable year. 1238
15. The amount taken as a credit for the taxable year 1239
pursuant to s. 220.194. 1240
16. The amount taken as a credit for the taxable year 1241
under s. 220.196. The addition in thi s subparagraph is intended 1242
to ensure that the same amount is not allowed for the tax 1243
purposes of this state as both a deduction from income and a 1244
credit against the tax. The addition is not intended to result 1245
in adding the same expense back to income more than once. 1246
17. The amount taken as a credit for the taxable year 1247
pursuant to s. 220.198. 1248
18. The amount taken as a credit for the taxable year 1249
pursuant to s. 220.1915. 1250
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19. The amount taken as a credit for the taxable year 1251
pursuant to s. 220.199. 1252
20. The amount taken as a credit for the taxable year 1253
pursuant to s. 220.1991. 1254
Section 24. Section 220.199, Florida Statutes, is created 1255
to read: 1256
220.199 Residential graywater system tax credit. — 1257
(1) For purposes of this section, the term: 1258
(a) "Developer" has the same meaning as in s. 380.031(2). 1259
(b) "Graywater" has the same meaning as in s. 1260
381.0065(2)(f). 1261
(2) For taxable years beginning on or after January 1, 1262
2024, a developer or homebuilder is eligible to receive a credit 1263
against the tax impo sed by this chapter in an amount up to 50 1264
percent of the cost of each NSF/ANSI 350 Class R certified 1265
noncommercial, residential graywater system purchased during the 1266
taxable year. The tax credit may not exceed $4,200 for each 1267
system purchased or $2,000,000 per developer or homebuilder per 1268
taxable year. 1269
(3)(a) To claim a credit under this section, a developer 1270
or homebuilder must submit an application to the Department of 1271
Environmental Protection which includes documentation showing 1272
that the developer or ho mebuilder has purchased for use in this 1273
state a graywater system meeting the requirements of subsection 1274
(2) and that the graywater system meets the functionality 1275
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assurances provided in s. 403.892(3)(c). The Department of 1276
Environmental Protection shall make a determination on the 1277
eligibility of the applicant for the credit sought and shall 1278
certify the determination to the applicant and the Department of 1279
Revenue within 60 days after receipt of a completed application. 1280
The taxpayer must attach the certificatio n from the Department 1281
of Environmental Protection to the tax return on which the 1282
credit is claimed. 1283
(b) No credits may be certified by the Department of 1284
Environmental Protection for taxable years beginning on or after 1285
January 1, 2027. 1286
(4) Any unused tax credit authorized under this section 1287
may be carried forward and claimed by the taxpayer for up to 2 1288
taxable years. 1289
(5) The department may adopt rules to administer this 1290
section, including, but not limited to, rules prescribing the 1291
method to claim a credit certified by the Department of 1292
Environmental Protection under this section. 1293
(6) The Department of Environmental Protection may adopt 1294
rules to administer this section, including, but not limited to, 1295
rules relating to application forms for credit app roval and 1296
certification and the application and certification procedures, 1297
guidelines, and requirements necessary to administer this 1298
section. 1299
(7) This section is repealed December 31, 2030. 1300
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Section 25. Section 220.1991, Florida Statutes, is created 1301
to read: 1302
220.1991 Credit for manufacturing of human breast milk 1303
fortifiers.— 1304
(1)(a) For taxable years beginning on or after January 1, 1305
2023, there is allowed a credit of 50 percent of the cost of 1306
manufacturing equipment purchased for use in the productio n of 1307
human breast milk fortifiers in this state. Such purchase must 1308
be made on or before the date the taxpayer is required to file a 1309
return pursuant to s. 220.222. The credit granted by this 1310
section must be reduced by the difference between the amount of 1311
federal corporate income tax, taking into account the credit 1312
granted by this section, and the amount of federal corporate 1313
income tax without application of the credit granted by this 1314
section. 1315
(b) Qualifying manufacturing equipment must be equipment 1316
for use in the production of human breast milk fortifiers: 1317
1. That can be sold as a shelf -stable product using a 1318
pasteurization or sterilization process. 1319
2. In compliance with all applicable United States Food 1320
and Drug Administration provisions. 1321
(c) Tax credits under this section are available only for 1322
purchases of qualifying manufacturing equipment made during the 1323
state fiscal year for which the application is submitted, or 1324
during the 6 months preceding such state fiscal year. 1325
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(2)(a) The combined total a mount of tax credits which may 1326
be granted to taxpayers under this section is $5 million in each 1327
of state fiscal years 2023 -2024 and 2024-2025. 1328
(b) The annual limitation under paragraph (a) applies for 1329
taxpayers whose taxable years begin on or after Janua ry 1 of the 1330
calendar year preceding the start of the applicable state fiscal 1331
year. 1332
(3)(a) The department may adopt rules governing the manner 1333
and form of applications for the tax credit and establishing 1334
qualification requirements for the tax credit. The form must 1335
include an affidavit certifying that all information contained 1336
in the application is true and correct, and must require 1337
documentation of all costs incurred for which a credit is being 1338
claimed. 1339
(b) The department must approve the tax credit prio r to 1340
the taxpayer taking the credit on a return. The department must 1341
approve credits on a first -come, first-served basis. If the 1342
department determines that an application is incomplete, the 1343
department shall notify the taxpayer in writing and the taxpayer 1344
shall have 30 days after receiving such notification to correct 1345
any deficiency. If corrected in a timely manner, the application 1346
shall be deemed completed as of the date the application was 1347
first submitted; however, no additional costs may be added to 1348
the application and the amount of credit requested on the 1349
application may not be increased during the correction period. 1350
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(c) A taxpayer may carry forward any unused portion of a 1351
tax credit under this section for up to 5 taxable years. 1352
(4)(a) A taxpayer who files a Florida consolidated return 1353
as a member of an affiliated group pursuant to s. 220.131(1) may 1354
be allowed the credit on a consolidated return basis. 1355
(b) A taxpayer may not convey, transfer, or assign an 1356
approved tax credit or a carryforward tax cre dit to another 1357
entity unless all of the assets of the taxpayer are conveyed, 1358
transferred, or assigned in the same transaction. However, a tax 1359
credit under s. 220.1991 may be conveyed, transferred, or 1360
assigned between members of an affiliated group of corpo rations. 1361
A taxpayer shall notify the Department of Revenue of its intent 1362
to convey, transfer, or assign a tax credit to another member 1363
within an affiliated group of corporations. The amount conveyed, 1364
transferred, or assigned is available to another member of the 1365
affiliated group of corporations upon approval by the Department 1366
of Revenue. 1367
(c) Within 10 days after approving or denying the 1368
conveyance, transfer, or assignment of a tax credit under 1369
paragraph (b), the Department of Revenue shall provide a copy of 1370
its approval or denial letter to the corporation. 1371
(5) If a taxpayer applies and is approved for a credit 1372
under this section after timely requesting an extension to file 1373
under s. 220.222(2), the: 1374
(a) Credit does not reduce the amount of tax due for 1375
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purposes of the department's determination as to whether the 1376
taxpayer was in compliance with the requirement to pay tentative 1377
taxes under ss. 220.222 and 220.32. 1378
(b) Taxpayer's noncompliance with the requirement to pay 1379
tentative taxes shall result in the revocation and rescindment 1380
of any such credit. 1381
(c) Taxpayer shall be assessed for any taxes, penalties, 1382
or interest due from the taxpayer's noncompliance with the 1383
requirement to pay tentative taxes. For purposes of calculating 1384
the underpayment of estima ted corporate income taxes under s. 1385
220.34, the final amount due is the amount after credits earned 1386
under s. 220.1991 are deducted. 1387
(6) For purposes of determining if a penalty or interest 1388
under s. 220.34(2)(d)1. will be imposed for underpayment of 1389
estimated corporate income tax, a taxpayer may, after earning a 1390
credit under s. 220.1991, reduce any estimated payment in that 1391
taxable year by the amount of the credit. 1392
(7) This section is repealed December 31, 2031. 1393
Section 26. Paragraph (c) of subsectio n (2) of section 1394
220.222, Florida Statutes, as amended by section 22 of chapter 1395
2023-17, Laws of Florida, is amended to read: 1396
220.222 Returns; time and place for filing. — 1397
(2) 1398
(c)1. For purposes of this subsection, a taxpayer is not 1399
in compliance with s. 220.32 if the taxpayer underpays the 1400
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required payment by more than the greater of $2,000 or 30 1401
percent of the tax shown on the return when filed. 1402
2. For purposes of determining compliance with s. 220.32 1403
under this paragraph, the "tax shown on the retur n when filed" 1404
shall include the amount of the allowable credits taken on the 1405
return pursuant to s. 220.1875, s. 220.1876, s. 220.1877, or s. 1406
220.1878. 1407
Section 27. Paragraph (b) of subsection (2) and paragraph 1408
(a) of subsection (5) of section 402.62, Fl orida Statutes, are 1409
amended to read: 1410
402.62 Strong Families Tax Credit. — 1411
(2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY. — 1412
(b) The Department of Children and Families may not 1413
designate as an eligible charitable organization an organization 1414
that: 1415
1. Provides abortions or pays for or provides coverage for 1416
abortions; or 1417
2. Has received more than 50 percent of its total annual 1418
revenue, not including revenue received pursuant to a contract 1419
under s. 409.1464, from the Department of Children and Families, 1420
either directly or via a contractor of the department, in the 1421
prior fiscal year. 1422
(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 1423
AND LIMITATIONS.— 1424
(a) Beginning in fiscal year 2023-2024 2022-2023, the tax 1425
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credit cap amount is $20 $10 million in each state fiscal year. 1426
Section 28. Clothing, wallets, and bags; school supplies; 1427
learning aids and jigsaw puzzles; personal computers and 1428
personal computer-related accessories; sales tax holidays. — 1429
(1) The tax levied under chapter 212, F lorida Statutes, 1430
may not be collected during the period from July 24, 2023, 1431
through August 6, 2023, or during the period from January 1, 1432
2024, through January 14, 2024, on the retail sale of: 1433
(a) Clothing, wallets, or bags, including handbags, 1434
backpacks, fanny packs, and diaper bags, but excluding 1435
briefcases, suitcases, and other garment bags, having a sales 1436
price of $100 or less per item. As used in this paragraph, the 1437
term "clothing" means: 1438
1. Any article of wearing apparel intended to be worn on 1439
or about the human body, excluding watches, watchbands, jewelry, 1440
umbrellas, and handkerchiefs; and 1441
2. All footwear, excluding skis, swim fins, roller 1442
blades, and skates. 1443
(b) School supplies having a sales price of $50 or less 1444
per item. As used in this par agraph, the term "school supplies" 1445
means pens, pencils, erasers, crayons, notebooks, notebook 1446
filler paper, legal pads, binders, lunch boxes, construction 1447
paper, markers, folders, poster board, composition books, poster 1448
paper, scissors, cellophane tape, gl ue or paste, rulers, 1449
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computer disks, staplers and staples used to secure paper 1450
products, protractors, compasses, and calculators. 1451
(c) Learning aids and jigsaw puzzles having a sales price 1452
of $30 or less. As used in this paragraph, the term "learning 1453
aids" means flashcards or other learning cards, matching or 1454
other memory games, puzzle books and search -and-find books, 1455
interactive or electronic books and toys intended to teach 1456
reading or math skills, and stacking or nesting blocks or sets. 1457
(2) The tax levied under chapter 212, Florida Statutes, 1458
may not be collected during the period from July 24, 2023, 1459
through August 6, 2023, or during the period from January 1, 1460
2024, through January 14, 2024, on personal computers or 1461
personal computer-related accessories purchased for 1462
noncommercial home or personal use having a sales price of 1463
$1,500 or less. As used in this subsection, the term: 1464
(a) "Personal computers" includes electronic book readers, 1465
laptops, desktops, handhelds, tablets, or tower computers. The 1466
term does not include cellular telephones, video game consoles, 1467
digital media receivers, or devices that are not primarily 1468
designed to process data. 1469
(b) "Personal computer -related accessories" includes 1470
keyboards, mice, personal digital assistants, monitors, other 1471
peripheral devices, modems, routers, and nonrecreational 1472
software, regardless of whether the accessories are used in 1473
association with a pers onal computer base unit. The term does 1474
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not include furniture or systems, devices, software, monitors 1475
with a television tuner, or peripherals that are designed or 1476
intended primarily for recreational use. 1477
(3) The tax exemptions provided in this section do not 1478
apply to sales within a theme park or entertainment complex as 1479
defined in s. 509.013(9), Florida Statutes, within a public 1480
lodging establishment as defined in s. 509.013(4), Florida 1481
Statutes, or within an airport as defined in s. 330.27(2), 1482
Florida Statutes. 1483
(4) The tax exemptions provided in this section apply at 1484
the option of the dealer if less than 5 percent of the dealer's 1485
gross sales of tangible personal property in the prior calendar 1486
year consisted of items that would be exempt under this sectio n. 1487
If a qualifying dealer chooses not to participate in the tax 1488
holiday, by July 17, 2023, for the tax holiday beginning July 1489
24, 2023, and by December 23, 2023, for the tax holiday 1490
beginning January 1, 2024, the dealer must notify the Department 1491
of Revenue in writing of its election to collect sales tax 1492
during the holiday and must post a copy of that notice in a 1493
conspicuous location at its place of business. 1494
(5) The Department of Revenue is authorized, and all 1495
conditions are deemed met, to adopt emergenc y rules pursuant to 1496
s. 120.54(4), Florida Statutes, for the purpose of implementing 1497
this section. 1498
(6) This section shall take effect upon this act becoming 1499
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a law. 1500
Section 29. Disaster preparedness supplies; sales tax 1501
holiday.— 1502
(1) The tax levied un der chapter 212, Florida Statutes, 1503
may not be collected during the period from May 27, 2023, 1504
through June 9, 2023, on the sale of: 1505
(a) A portable self -powered light source with a sales 1506
price of $40 or less. 1507
(b) A portable self -powered radio, two-way radio, or 1508
weather-band radio with a sales price of $50 or less. 1509
(c) A tarpaulin or other flexible waterproof sheeting with 1510
a sales price of $100 or less. 1511
(d) An item normally sold as, or generally advertised as, 1512
a ground anchor system or tie -down kit with a sales price of 1513
$100 or less. 1514
(e) A gas or diesel fuel tank with a sales price of $50 or 1515
less. 1516
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6- 1517
volt, or 9-volt batteries, excluding automobile and boat 1518
batteries, with a sales price of $50 or le ss. 1519
(g) A nonelectric food storage cooler with a sales price 1520
of $60 or less. 1521
(h) A portable generator used to provide light or 1522
communications or preserve food in the event of a power outage 1523
with a sales price of $3,000 or less. 1524
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(i) Reusable ice with a sales price of $20 or less. 1525
(j) A portable power bank with a sales price of $60 or 1526
less. 1527
(k) A smoke detector or smoke alarm with a sales price of 1528
$70 or less. 1529
(l) A fire extinguisher with a sales price of $70 or less. 1530
(m) A carbon monoxide detec tor with a sales price of $70 1531
or less. 1532
(n) Supplies necessary for the evacuation of household 1533
pets. For purposes of this exemption, necessary supplies means 1534
the noncommercial purchase of: 1535
1. Bags of dry dog food or cat food weighing 50 or fewer 1536
pounds with a sales price of $100 or less per bag. 1537
2. Cans or pouches of wet dog food or cat food with a 1538
sales price of $10 or less per can or pouch or the equivalent if 1539
sold in a box or case. 1540
3. Over-the-counter pet medications with a sales price of 1541
$100 or less per item. 1542
4. Portable kennels or pet carriers with a sales price of 1543
$100 or less per item. 1544
5. Manual can openers with a sales price of $15 or less 1545
per item. 1546
6. Leashes, collars, and muzzles with a sales price of $20 1547
or less per item. 1548
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7. Collapsible or travel-sized food bowls or water bowls 1549
with a sales price of $15 or less per item. 1550
8. Cat litter weighing 25 or fewer pounds with a sales 1551
price of $25 or less per item. 1552
9. Cat litter pans with a sales price of $15 or less per 1553
item. 1554
10. Pet waste disposal bags with a sales price of $15 or 1555
less per package. 1556
11. Pet pads with a sales price of $20 or less per box or 1557
package. 1558
12. Hamster or rabbit substrate with a sales price of $15 1559
or less per package. 1560
13. Pet beds with a sales price of $40 or less per item. 1561
(o) Common household consumable items with a sales price 1562
of $30 or less. For purposes of this exemption, common household 1563
consumable items means: 1564
1. The following laundry detergent and supplies: powder 1565
detergent; liquid detergent; or pod detergent, fabric softener, 1566
dryer sheets, stain removers, and bleach. 1567
2. Toilet paper. 1568
3. Paper towels. 1569
4. Paper napkins and tissues. 1570
5. Facial tissues. 1571
6. Hand soap, bar soap and body wash. 1572
7. Sunscreen and sunblock. 1573
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8. Dish soap and detergents, including powder detergents, 1574
liquid detergents, or pod detergents or rinse agents that can be 1575
used in dishwashers. 1576
9. Cleaning or disinfecting wipes and sprays. 1577
10. Hand sanitizer. 1578
11. Trash bags. 1579
(2) The tax exemptions provided in thi s section do not 1580
apply to sales within a theme park or entertainment complex as 1581
defined in s. 509.013(9), Florida Statutes, within a public 1582
lodging establishment as defined in s. 509.013(4), Florida 1583
Statutes, or within an airport as defined in s. 330.27(2) , 1584
Florida Statutes. 1585
(3) The Department of Revenue is authorized, and all 1586
conditions are deemed met, to adopt emergency rules pursuant to 1587
s. 120.54(4), Florida Statutes, for the purpose of implementing 1588
this section. 1589
(4) This section shall take effect up on this act becoming 1590
a law. 1591
Section 30. Freedom Summer; sales tax holiday. — 1592
(1) The taxes levied under chapter 212, Florida Statutes, 1593
may not be collected on purchases made during the period from 1594
May 29, 2023, through September 4, 2023, on: 1595
(a) The sale by way of admissions, as defined in s. 1596
212.02(1), Florida Statutes, for: 1597
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1. A live music event scheduled to be held on any date or 1598
dates from May 29, 2023, through December 31, 2023; 1599
2. A live sporting event scheduled to be held on any date 1600
or dates from May 29, 2023, through December 31, 2023; 1601
3. A movie to be shown in a movie theater on any date or 1602
dates from May 29, 2023, through December 31, 2023; 1603
4. Entry to a museum, including any annual passes; 1604
5. Entry to a state park, including any annual passes; 1605
6. Entry to a ballet, play, or musical theatre performance 1606
scheduled to be held on any date or dates from May 29, 2023, 1607
through December 31, 2023; 1608
7. Season tickets for ballets, plays, music events, or 1609
musical theatre performances; 1610
8. Entry to a fair, festival, or cultural event scheduled 1611
to be held on any date or dates from May 29, 2023, through 1612
December 31, 2023; or 1613
9. Use of or access to private and membership clubs 1614
providing physical fitness facilities from May 29, 2023, through 1615
December 31, 2023. 1616
(b) The retail sale of boating and water activity 1617
supplies, camping supplies, fishing supplies, general outdoor 1618
supplies, residential pool supplies, children's toys and 1619
children's athletic equipment. As used in this section, the 1620
term: 1621
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1. "Boating and water activity supplies" means life 1622
jackets and coolers with a sales price of $75 or less; 1623
recreational pool tubes, pool floats, inflatable chairs, and 1624
pool toys with a sales price of $35 or less; safety flares with 1625
a sales price of $50 or less; water skis, wakeboards, 1626
kneeboards, and recreational inflatable water tubes or floats 1627
capable of being towed with a sales price of $150 or less; 1628
paddleboards and surfboards with a sales price of $300 or less; 1629
canoes and kayaks with a sales price of $500 or less; paddles 1630
and oars with a sales price of $75 or less; and snorkels, 1631
goggles, and swimming masks with a sales price of $25 or less. 1632
2. "Camping supplies" means tents with a sales price of 1633
$200 or less; sleeping bags, portable hammocks, camping stoves, 1634
and collapsible camping chairs with a sales price of $50 or 1635
less; and camping lanterns and flashlights with a sales price of 1636
$30 or less. 1637
3. "Fishing supplies" means rods and reels with a sales 1638
price of $75 or less if sold individually, or $150 or less if 1639
sold as a set; tackle boxes or bags with a sales price of $30 or 1640
less; and bait or fishing tackle with a sales price of $5 or 1641
less if sold individually, or $10 or less if multiple items are 1642
sold together. The term does not include supplies used for 1643
commercial fishing purposes. 1644
4. "General outdoor supplies" means sunscreen or insect 1645
repellant with a sales price of $15 or less; sunglasses with a 1646
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sales price of $100 or less; binoculars with a sales prices of 1647
$200 or less; water bottles with a sale s price of $30 or less; 1648
hydration packs with a sales price of $50 or less; outdoor gas 1649
or charcoal grills with a sales price of $250 or less; bicycle 1650
helmets with a sales price of $50 or less; and bicycles with a 1651
sales price of $500 or less. 1652
5. "Residential pool supplies" means individual 1653
residential pool and spa replacement parts, nets, filters, 1654
lights, and covers with a sales price of $100 or less; and 1655
residential pool and spa chemicals purchased by an individual 1656
with a sales price of $150 or less. 1657
6. "Children's athletic equipment" means a consumer 1658
product with a sales price of $100 or less designed or intended 1659
by the manufacturer for use by a child 12 years of age or 1660
younger when the child engages in an athletic activity. In 1661
determining whether consu mer products are designed or intended 1662
for use by a child 12 years of age or younger, the following 1663
factors shall be considered: 1664
a. A statement by a manufacturer about the intended use of 1665
such product, including a label on such product if such 1666
statement is reasonable. 1667
b. Whether the product is represented in its packaging, 1668
display, promotion, or advertising as appropriate for use by 1669
children 12 years of age or younger. 1670
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7. "Children's toys" means a consumer product with a sales 1671
price of $75 or less desi gned or intended by the manufacturer 1672
for a child 12 years of age or younger for use by the child when 1673
the child plays. In determining whether consumer products are 1674
designed or intended for use by a child 12 years of age or 1675
younger, the following factors sh all be considered: 1676
a. A statement by a manufacturer about the intended use of 1677
such product, including a label on such product if such 1678
statement is reasonable. 1679
b. Whether the product is represented in its packaging, 1680
display, promotion, or advertising as appropriate for use by 1681
children 12 years of age or younger. 1682
(2) The tax exemptions provided in this section do not 1683
apply to sales within a theme park or entertainment complex as 1684
defined in s. 509.013(9), Florida Statutes, within a public 1685
lodging establishment as defined in s. 509.013(4), Florida 1686
Statutes, or within an airport as defined in s. 330.27(2), 1687
Florida Statutes. 1688
(3) If a purchaser of an admission purchases the admission 1689
exempt from tax pursuant to this section and subsequently 1690
resells the admission, the purchaser shall collect tax on the 1691
full sales price of the resold admission. 1692
(4) The Department of Revenue is authorized, and all 1693
conditions are deemed met, to adopt emergency rules pursuant to 1694
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s. 120.54(4), Florida Statutes, for the purpose o f implementing 1695
this section. 1696
(5) This section shall take effect upon this act becoming 1697
a law. 1698
Section 31. Tools commonly used by skilled trade workers; 1699
Tool Time sales tax holiday. — 1700
(1) The tax levied under chapter 212, Florida Statutes, 1701
may not be collected during the period from September 2, 2023, 1702
through September 8, 2023, on the retail sale of: 1703
(a) Hand tools with a sales price of $50 or less per item. 1704
(b) Power tools with a sales price of $300 or less per 1705
item. 1706
(c) Power tool batteries wi th a sales price of $150 or 1707
less per item. 1708
(d) Work gloves with a sales price of $25 or less per 1709
pair. 1710
(e) Safety glasses with a sales price of $50 or less per 1711
pair, or the equivalent if sold in sets of more than one pair. 1712
(f) Protective coveralls with a sales price of $50 or less 1713
per item. 1714
(g) Work boots with a sales price of $175 or less per 1715
pair. 1716
(h) Tool belts with a sales price of $100 or less per 1717
item. 1718
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(i) Duffle bags or tote bags with a sales price of $50 or 1719
less per item. 1720
(j) Tool boxes with a sales price of $75 or less per item. 1721
(k) Tool boxes for vehicles with a sales price of $300 or 1722
less per item. 1723
(l) Industry textbooks and code books with a sales price 1724
of $125 or less per item. 1725
(m) Electrical voltage and testing equipment w ith a sales 1726
price of $100 or less per item. 1727
(n) LED flashlights with a sales price of $50 or less per 1728
item. 1729
(o) Shop lights with a sales price of $100 or less per 1730
item. 1731
(p) Handheld pipe cutters, drain opening tools, and 1732
plumbing inspection equipment with a sales price of $150 or less 1733
per item. 1734
(q) Shovels with a sales price of $50 or less. 1735
(r) Rakes with a sales price of $50 or less. 1736
(s) Hard hats and other head protection with a sales price 1737
of $100 or less. 1738
(t) Hearing protection items with a sales price of $75 or 1739
less. 1740
(u) Ladders with a sales price of $250 or less. 1741
(v) Fuel cans with a sales price of $50 or less. 1742
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(w) High visibility safety vests with a sales price of $30 1743
or less. 1744
(2) The tax exemptions provided in this section do no t 1745
apply to sales within a theme park or entertainment complex as 1746
defined in s. 509.013(9), Florida Statutes, within a public 1747
lodging establishment as defined in s. 509.013(4), Florida 1748
Statutes, or within an airport as defined in s. 330.27(2), 1749
Florida Statutes. 1750
(3) The Department of Revenue is authorized, and all 1751
conditions are deemed met, to adopt emergency rules pursuant to 1752
s. 120.54(4), Florida Statutes, for the purpose of implementing 1753
this section. 1754
Section 32. (1) The tax levied under chapter 212, Florida 1755
Statutes, may not be collected during the period from July 1, 1756
2023, through June 30, 2024, on the retail sale of a new ENERGY 1757
STAR appliance for noncommercial use. 1758
(2) As used in this section, the term "ENERGY STAR 1759
appliance" means one of the fol lowing products, if such product 1760
is designated by the United States Environmental Protection 1761
Agency and the United States Department of Energy as meeting or 1762
exceeding each agency's requirements under the ENERGY STAR 1763
program, and is affixed with an ENERGY S TAR label: 1764
(a) A washing machine with a sales price of $1,500 or 1765
less; 1766
(b) A clothes dryer with a sales price of $1,500 or less; 1767
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(c) A water heater with a sales price of $1,500 or less; 1768
or 1769
(d) A refrigerator or combination refrigerator/freezer 1770
with a sales price of $4,500 or less. 1771
(3) This section shall take effect upon this act becoming 1772
a law. 1773
Section 33. (1) The tax levied under chapter 212, Florida 1774
Statutes, may not be collected during the period from July 1, 1775
2023, through June 30, 2024, o n the retail sale of gas ranges 1776
and cooktops. 1777
(2) As used in this section, the term "gas ranges and 1778
cooktops" means any range or cooktop fueled by combustible gas 1779
such as natural gas, propane, butane, liquefied petroleum gas, 1780
or other flammable gas. It does not include outdoor gas grills, 1781
camping stoves, or other portable stoves. 1782
(3) This section shall take effect upon this act becoming 1783
a law. 1784
Section 34. No later than 10 days after this act becomes 1785
law, the Department of Revenue shall transfer the sum of 1786
$7,000,000 from the Discretionary Sales Surtax Clearing Trust 1787
Fund's separate account for Hillsborough County, to the 1788
department's Operating Trust Fund. For the 2023 -2024 fiscal 1789
year, the nonrecurring sums of $6,214,557 for legal services and 1790
$785,443 for administrative costs are appropriated from the 1791
Operating Trust Fund to the Department of Revenue for 1792
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expenditures associated with implementing this act. 1793
Section 35. (1) The Department of Revenue is authorized, 1794
and all conditions are deemed met , to adopt emergency rules 1795
pursuant to s. 120.54(4), Florida Statutes, to implement the 1796
amendments made by this act to ss. 212.031 and 212.08, Florida 1797
Statutes; the creation by this act of ss. 220.199 and 220.1991, 1798
Florida Statutes; and the creation by thi s act of the temporary 1799
tax exemptions for ENERGY STAR appliances, and gas ranges and 1800
cooktops. Notwithstanding any other provision of law, emergency 1801
rules adopted pursuant to this subsection are effective for 6 1802
months after adoption and may be renewed duri ng the pendency of 1803
procedures to adopt permanent rules addressing the subject of 1804
the emergency rules. 1805
(2) This section shall take effect upon this act becoming 1806
a law and expires July 1, 2026. 1807
Section 36. The amendments made by this act to s. 212.054 1808
apply retroactively to January 1, 2018. 1809
Section 37. Except as otherwise provided in this act and 1810
except for this section, which shall take effect upon this act 1811
becoming a law, this act shall take effect July 1, 2023. 1812