Florida Senate Bill S7062 Analysis / Analysis

                    The Florida Senate 
BILL ANALYSIS AND FISCAL IMPACT STATEMENT 
(This document is based on the provisions contained in the legislation as of the latest date listed below.) 
Prepared By: The Professional Staff of the Committee on Appropriations  
 
BILL: CS/SB 7062 
INTRODUCER:  Appropriations Committee and Finance and Tax Committee 
SUBJECT:  Taxation 
DATE: April 27, 2023 
 
 ANALYST STAFF DIRECTOR  REFERENCE  	ACTION 
 Babin Babin FT Submitted as Committee Bill 
1. Babin Sadberry AP Fav/CS  
 
Please see Section IX. for Additional Information: 
COMMITTEE SUBSTITUTE - Substantial Changes 
 
I. Summary: 
CS/SB 7062: 
 Permanently exempts the sale of the following products from sales and use tax: 
o Machinery and equipment used to produce renewable natural gas. 
o Machinery and equipment used to store electrical energy of at least 5 megawatts. 
o Baby and toddler products. 
o Diapers and incontinence products. 
o Oral hygiene products. 
o Firearm safety devices. 
o Sales of taxable services by small private investigative services. 
 Provides a 28-day “back-to-school” sales tax holiday over two separate time periods, from 
July 24, 2023, through August 06, 2023, and January 01, 2024, through January 14, 2024, for 
certain clothing, school supplies, learning aids and puzzles, and personal computers. 
 Provides a 14-day “disaster preparedness” sales tax holiday from May 27, 2023, through 
June 09, 2023, for specified disaster preparedness items, supplies necessary for the 
evacuation of pets, and common household consumable items.  
 Provides a 3-month “Freedom Summer” sales tax holiday from May 29, 2023, through 
September 04, 2023, for specified admissions, boating and water activity supplies, camping 
supplies, fishing supplies, general outdoor supplies, residential pool supplies, children’s toys, 
and children’s athletic equipment.  
 Provides a 7-day “Tool Time” sales tax holiday from September 2, 2023, through September 
8, 2023, for specified tools and safety equipment. 
 Provides a 1-year sales tax exemption on the sale of:  
REVISED:   BILL: CS/SB 7062   	Page 2 
 
 Specified ENERGY STAR appliances.  
 Gas ranges and cooktops. 
 Increases the Strong Families Tax Credit limit from $10 million to $20 million. 
 Provides an additional $150 million in tax credits for brownfield rehabilitation for use in 
Fiscal Years 2023-2024 through 2027-2028. 
 Authorizes counties to impose the local food and beverage sales tax in cities that impose the 
municipal resort tax if approved by referendum. 
 Creates a corporate income tax credit for the installation of graywater systems on residential 
property.  
 Creates a corporate income and insurance premium tax credit for the rehabilitation of historic 
real property in Florida. 
 Distributes $27.5 million for 2 fiscal years to the Florida Agricultural Promotion Campaign 
Trust Fund, from which it will be further distributed to the Florida Thoroughbred Breeders’ 
Association and two thoroughbred racing tracks within Florida to be used to promote 
thoroughbred breeding and thoroughbred racing in Florida. 
 Provides a credit against pari-mutuel taxes and fees for permit holders that conduct 
thoroughbred racing. 
 Exempts certain portions of Small Business Administration loans from documentary stamp 
tax and intangible personal property tax. 
 Exempts certain notes by alarm system contractors from documentary stamp tax. 
 Permanently increases the sales tax dealer collection allowance from a maximum of $30 per 
return to $45 per return. 
 Prohibits special assessments on agricultural lands. 
 Requires several local taxes, when renewed or increased by referendum, to be placed on the 
ballot in a general election held within 48 months before the effective date of the renewed or 
increased tax, and prohibits them from being placed on the ballot more than once during that 
time period.  
 Clarifies that the ad valorem exemption for disabled veterans may be transferred to other 
properties at the discretion of the disabled veteran or his or her surviving spouse. 
 Expands the ad valorem refund for disabled veterans who purchase a new homestead in 
Florida after receiving the exemption on an existing homestead to no longer require the 
veteran to have been receiving the exemption on an existing homestead. 
 Expands the homestead exemption for surviving spouses of first responders killed in the line 
of duty to include surviving spouses of federal law enforcement officers. 
 Clarifies that parsonages, burial grounds, and tombs, when owned by a public house of 
worship, are used for religious purposes, and thus, are not subject to ad valorem tax. 
 Amends the ad valorem exemption for educational property to include property under a 98-
year lease by an educational institution and property leased by an educational institution and 
used by it for educational purposes if the property was owned by the educational institution 
and received the exemption for at least 10 consecutive years in the past. 
 Amends the ad valorem property value and percentage thresholds below which a property 
appraiser is not authorized to appeal changes made by the value adjustment board. 
 Amends the automatic property tax refund provision for residential property rendered 
uninhabitable to not apply when the damage was caused by an event resulting in a federal 
disaster area declaration or a state of emergency.  BILL: CS/SB 7062   	Page 3 
 
 Freezes local communications services tax rates in place on January 1, 2023, until January 1, 
2026. 
 Increases the number of counties authorized to use up to 10 percent of their tourist 
development tax revenues to fund public safety needs caused by increased tourism.  
 Delays the imposition of the natural gas fuel tax from January 1, 2024, until January 1, 2026. 
 Clarifies that when calculating the penalty for underpayment with regard to corporate income 
tax, a taxpayer’s donation to a tax donation program is included as a payment of tax. 
 
The bill reduces revenues in total by $1,142.4 million, which is the sum of $419.7 million 
(recurring), and $722.7 million (pure nonrecurring in Fiscal Year 2023-2024 and reductions 
resulting from nonrecurring impacts in future years). See Section V. Fiscal Impact Statement 
for additional information. 
 
Except as otherwise provided, the bill takes effect July 1, 2023. 
II. Present Situation: 
Overview of Florida Sales and Use Tax 
Florida levies a 6 percent tax on the sale or rental of most items of tangible personal property,
1
 
admissions,
2
 transient rentals,
3
 and a limited number of services, as well as a 5.5 percent tax on 
commercial leases.
4
 Sales tax is added to the price of the taxable good or service and collected 
from the purchaser at the time of sale.
5
 
 
Counties are authorized to impose local discretionary sales surtaxes in addition to the state sales 
tax.
6
 A surtax applies to “all transactions … subject to the state tax … on sales, use, services, 
rentals, admissions, and other transactions ….”
7
 The discretionary sales surtax rates vary by 
county in a range of 0.5 to 1.5 percent.
8
 
 
Overview of Florida Property Tax 
The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school 
districts, and some special districts. The tax is based on the taxable value of a property as of 
January 1 of each year.
9
 The property appraiser annually determines the “just value”
10
 of 
                                                
1
 Section 212.05(1)(a)1.a., F.S. 
2
 Section 212.04(1)(b), F.S. 
3
 Section 212.03(1)(a), F.S. 
4
 Section 212.031, F.S. 
5
 Section 212.07(2), F.S. 
6
 Section 212.055, F.S. 
7
 Section 212.054(2)(a), F.S. 
8
 FLA. DEP’T OF REVENUE, Discretionary Sales Surtax Information for Calendar Year 2023, available at 
https://floridarevenue.com/Forms_library/current/dr15dss.pdf (last visited Apr. 15, 2023). 
9
 Both real property and tangible personal property are subject to tax. Section 192.001(12), F.S., defines “real property” as 
land, buildings, fixtures, and all other improvements to land. Section 192.001(11)(d), F.S., defines “tangible personal 
property” as all goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to 
the article itself. 
10
 Property must be valued at “just value” for purposes of property taxation, unless the Florida Constitution provides 
otherwise. FLA. CONST. art VII, s. 4. Just value has been interpreted by the courts to mean the fair market value that a willing  BILL: CS/SB 7062   	Page 4 
 
property within the taxing authority and then applies relevant exclusions, assessment limitations, 
and exemptions to determine the property’s “taxable value.”
11
 Property tax bills are mailed in 
November of each year based on the previous January 1 valuation.
12
 Taxes are due by March 31 
of the following year,
13
 but taxpayers receive a discount if they pay early.
14
 
 
The Florida Constitution prohibits the state from levying ad valorem taxes
15
 and limits the 
Legislature’s authority to provide for property valuations at less than just value, unless expressly 
authorized.
16
 
 
Overview of Florida Corporate Income Tax 
Florida levies a 5.5 percent tax on certain income of corporations and financial institutions doing 
business in Florida.
17
 Florida utilizes the taxable income determined for federal income tax 
purposes as a starting point to determine the total amount of Florida corporate income tax due.
18
 
This means that a corporation paying taxes in Florida generally receives the same benefits from 
deductions allowed when determining taxable income for federal tax purposes as it does when 
determining taxable income for state taxation purposes. 
 
Florida provides various tax benefits for certain corporate activities. These tax benefits take the 
form of subtractions, which reduce the amount of income that is ultimately subject to tax, 
exemptions, which prohibit taxation on certain levels of income, and tax credits, which are a 
dollar-for-dollar reduction of a corporation’s tax liability. 
 
Overview of Florida Insurance Premium Tax 
Florida imposes a 1.75 percent tax on most Florida insurance premiums, a 1 percent tax on 
annuity premiums; and a 1.6 percent tax on self-insurers.
19
 In addition, some insurers pay a 
retaliatory tax to the extent the insurer's state of domicile would impose a greater tax burden than 
Florida imposes. 
 
The bill contains several unrelated issues. Thus, the present situation for each issue included in 
the bill is described below in Section III, Effect of Proposed Changes. 
                                                
buyer would pay a willing seller for the property in an arm’s-length transaction. See, e.g., Walter v. Schuler, 176 So. 2d 81 
(Fla. 1965); Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976); S. Bell Tel. & Tel. Co. v. Dade Cnty., 275 So. 2d 4 (Fla. 
1973). 
11
 See ss. 192.001(2) and (16), F.S. 
12
 Section 197.322, F.S.; see also FLA. DEP’T OF REVENUE, Florida Property Tax Calendar, available at 
https://floridarevenue.com/property/Documents/taxcalendar.pdf (last visited Apr. 15, 2023). 
13
 Section 197.162, F.S. 
14
 Section 197.162, F.S.; see also FLA. DEP’T OF REVENUE, Tax Collector Calendar, available at 
https://floridarevenue.com/property/Documents/tccalendar.pdf (last visited Apr. 15, 2023). 
15
 FLA. CONST. art. VII, s. 1(a). 
16
 See FLA. CONST. art. VII, s. 4. 
17
 Section 220.11(2), F.S. 
18
 Section 220.12, F.S. 
19
 Section 624.509, F.S., and s. 624.4621, F.S.  BILL: CS/SB 7062   	Page 5 
 
III. Effect of Proposed Changes: 
Section 1 – Special Assessments on Nonresidential Farm Buildings 
Present situation 
Agricultural lands are those used primarily for bona fide agricultural purposes such as 
horticulture, viticulture, forestry, and farming.
20
 Property appraisers are required to annually 
classify all land as either agricultural or nonagricultural.
21
 Lands classified as agricultural are 
assessed based on current use rather than its highest and best use, often resulting in lower 
assessed values.
22
  
 
Only the area of the land used for agricultural purposes benefits from the agricultural 
classification.
23
 Maintaining a dwelling on part of the lands used for agricultural purposes does 
not in itself preclude an agricultural classification.
24
 When agricultural property contains a 
residence under the same ownership, the portion of the property consisting of the residence and 
curtilage must be assessed separately.
25
  
 
Counties are authorized to levy special assessments;
26
 however, they are prohibited from levying 
special assessments for the provision of fire protection services on a nonresidential farm building 
with a just value equal to or less than $10,000.
27
 
 
Proposed change 
The bill amends s. 125.0104, F.S., to prohibit special assessments on lands classified as 
agricultural.  
 
Sections 2-7 – Local Tax Referenda; Tourist Development Tax Revenue Uses 
Present situation 
Counties and municipalities have authority to levy a variety of optional taxes conditioned upon 
approval of a majority of electors voting in a referendum. 
 
Presently, the referenda approving the local taxes amended in the bill are held at general 
elections.
28
 A general election is an election held on the first Tuesday after the first Monday in 
November in the even-numbered years, for the purpose of filling national, state, county, and 
district offices and for voting on constitutional amendments not otherwise provided for by law.
29
 
Current law is silent on the timing of referenda to reauthorize existing taxes, and permits 
referenda to occur at any general election. The taxes addressed in the bill are described below. 
                                                
20
 Section 193.461, F.S. 
21
 Section 193.461(1), F.S. 
22
 FLA. CONST. art. VII, s. 4(a). 
23
 Section 193.461(3)(b), F.S. 
24
 Section 193.461(3)(c), F.S. 
25
 Section 193.461(3)(d), F.S. 
26
 Section 125.01(1)(r), F.S. 
27
 Section 125.01(1)(r), F.S. 
28
 Sections 125.0104(6)(a), 125.0108(5), 125.901(1), 200.091, 212.055(10), 336.021(4)(a)2., and 336.025(1)(b), F.S. 
29
 Section 97.021(17), F.S.  BILL: CS/SB 7062   	Page 6 
 
 
Tourist Development Tax – Counties may levy five separate taxes – known as “tourist 
development taxes” or “TDTs” – on transient rental transactions.
30
 The maximum tax rate varies 
from a minimum of 3 percent to a maximum of 6 percent.
31
 The “base” TDT may be levied at the 
rate of 1 or 2 percent.
32
 The levy of the base 1 or 2 percent TDT must be approved by a 
countywide referendum,
33
 and additional TDT levies must be authorized by a vote of the 
county’s governing authority or by voter approval of a countywide referendum.
34
 
 
The uses of TDT revenue are specified in statute and generally relate directly to tourism.
35
 One 
specified use allows counties bordering the Gulf of Mexico or the Atlantic Ocean to use up to 10 
percent of the tax to reimburse expenses incurred in providing public safety services needed to 
address impacts related to increased tourism and visitors to an area. The county cannot impose 
the tourist impact tax, and it must: 
1. Generate a minimum of $10 million in annual proceeds from the TDT;  
2. Have at least three municipalities; and 
3. Have an estimated population of less than 225,000, excluding inmate population.
36
 
 
Okaloosa, Bay, and Walton counties currently meet the requirements necessary to use funds in 
the manner described above. Okaloosa’s April 1, 2022, population less inmates was 214,335. 
This is 31,472 more than Bay and 136,041 more than Walton.
37
 
 
Tourist Impact Tax – Counties containing a designated area of critical state concern
38
 are 
authorized to create land authorities by ordinance
39
 to “equitably deal with the challenges of 
implementing comprehensive land use plans developed pursuant to the area of critical state 
concern program, which challenges are often complicated by the environmental sensitivity of 
such areas.”
40
 Any county creating a land authority may levy a tourist impact tax.
41
 The tax must 
be approved by referendum.
42
 
 
                                                
30
 Section 125.0104(3)(a)1., F.S., considers “transient rental” to be the rental or lease of any accommodation for a term of 6 
months or less. 
31
 Section 125.0104, F.S. 
32
 Section 125.0104(3)(c), F.S. Sixty-two counties levy the original tourist development tax, all at a rate of 2 percent. OFF. OF 
ECON. & DEMOGRAPHIC RESCH., 2022 Local Financial Information Handbook at 247-48, available at 
http://edr.state.fl.us/Content/local-government/reports/lgfih22.pdf (last visited Apr. 13, 2023). 
33
 Section 125.0104(6), F.S. 
34
 Section 125.0104(3)(d), F.S. 
35
 See Section 125.0104(5), F.S. 
36
 Section 125.0104(5)(c), F.S. 
37
 Bureau of Economic and Business Research, University of Florida, Florida Estimates of Population, 2022, available at 
http://edr.state.fl.us/Content/population-demographics/data/Estimates2022.pdf (last visited April 25, 2023). 
38
 The Areas of Critical State Concern Program, which was created by the Florida Environmental Land and Water 
Management Act of 1972, is intended to “protect resources and public facilities of major statewide significance, within 
designated geographic areas, from uncontrolled development that would cause substantial deterioration of such resources.” 
FLA. DEP’T OF ECON. OPPORTUNITY, Areas of Critical State Concern Program, https://floridajobs.org/community-planning-
and-development/programs/community-planning-table-of-contents/areas-of-critical-state-concern (last visited Apr. 13, 2023). 
39
 Section 380.0663(1), F.S. 
40
 Section 380.0661(1), F.S. 
41
 Section 125.0108(1)(a), F.S. 
42
 Section 125.0108(5), F.S.  BILL: CS/SB 7062   	Page 7 
 
Children’s Services – In 1986, the Legislature authorized Florida counties to create children’s 
services councils as countywide special districts to fund children’s services throughout the 
county.
43
 The county governing body must obtain approval, by a majority vote of those electors 
voting on the question, to levy ad valorem taxes to fund children’s services. The levy may not 
exceed 0.5 mills.
44
 
 
Discretionary Sales Surtax – Counties are authorized to levy a discretionary sales surtax on 
transactions subject to state sales tax.
45
 A referendum to adopt or amend a discretionary sales 
surtax must be held at a general election.
46
 Current law does not specify when a referendum to 
reauthorize an existing sales surtax must occur. 
 
Ninth-Cent Fuel Tax and Local Option Fuel Tax – Counties may levy a ninth-cent fuel tax (1 
cent on every net gallon of motor and diesel fuel sold within a county) if approved by 
extraordinary vote of its governing board or by voter referendum.
47
 
 
Counties also may levy other local option fuel taxes which include a tax of 1 to 6 cents on every 
net gallon of motor and diesel fuel sold within a county, and a tax of 1 to 5 cents on every net 
gallon of motor fuel (excluding diesel) sold within a county.
48
 The latter tax on motor fuel may 
be levied by an ordinance adopted by a majority plus one vote of the membership of the 
governing body of the county or by referendum.
49
 
 
All impositions of the ninth-cent fuel tax or the local option fuel tax must be levied before 
October 1 of each year to be effective January 1 of the following year.
50
 
 
Proposed change 
In general, the bill requires that the reenactment or increase of a currently levied tax must appear 
on the ballot in a general election within the 48 months preceding the effective date of the 
reenacted or increased tax, and the question may only appear on the ballot once during that 48-
month period. This exact requirement is amended into ss. 125.0104, F.S., (the Tourist 
Development Tax), 125.0108, F.S., (the Tourist Impact Tax), 125.901, F.S., (Children’s Services 
Tax), 212.055, F.S., (Discretionary Sales Surtaxes), 336.021, F.S., (Ninth-cent Fuel tax), and 
336.025, F.S., (Local Option Fuel Tax).  
 
The bill also amends s. 125.0104(5)(c), F.S., to increase the 225,000 population threshold to 
275,000, and to allow this use of funds by fiscally constrained counties that border the Gulf of 
Mexico or Atlantic Ocean.  
                                                
43
 Chapter 86-197, Laws of Fla.; s. 125.901(1), F.S. Ten counties currently have children’s services councils organized as 
independent special districts. See FLA. DEP’T OF ECON. OPPORTUNITY, Official List of Special Districts Online, available at 
https://www.floridajobs.org/community-planning-and-development/special-districts/special-district-accountability-
program/official-list-of-special-districts, Special Purpose Totals and Statutory Authority (PDF) (last visited Apr. 13, 2023). 
44
 Section 125.901(3)(b), F.S. 
45
 Section 212.054, F.S. 
46
 Section 212.055(10), F.S. 
47
 Section 336.021(1)(a), F.S. 
48
 Section 336.025, F.S. 
49
 Section 336.025(1)(b), F.S. 
50
 Section 336.025(1)(a)-(b), F.S.  BILL: CS/SB 7062   	Page 8 
 
 
The bill would allow the continued use of funds by Okaloosa, Bay, and Walton counties, and 
extend such use to Gulf, Franklin, Wakulla, Taylor, Dixie, and Levy. 
 
Sections 8 and 9 – Totally and Permanently Disabled Veteran and Surviving Spouse 
Homestead Property Tax Exemption – Transfers to New Property 
Present situation 
Florida provides a complete property tax exemption for the homestead property of: 
 A veteran who was honorably-discharged with a total and permanent service-connected 
disability. 
 A surviving spouse of a veteran who died from service-connected causes while on active 
duty. 
 A surviving spouse of first responder who died in the line of duty.
51
 
 
An exemption granted to a totally and permanently disabled veteran or a surviving spouse of 
veteran or first responder who died in the line of duty may be transferred to new property.
52
 If a 
veteran who has been granted the exemption passes away, the exemption carries over to his or 
her spouse and continues so long as the spouse holds title to the homestead property, 
permanently resides thereon, and does not remarry.
53
 In these “carry over” situations, the amount 
exempted may be transferred to a new homestead if the first property is sold, the newly acquired 
property is established as a homestead, and the surviving spouse does not remarry.
54
 
 
Situations have been reported involving property appraisers who prohibited a taxpayer from 
transferring their exemptions to new property. 
 
Proposed change 
The bill amends s. 196.081, F.S., to clarify throughout that veterans and surviving spouses 
receiving a homestead exemption are entitled to transfer the exemption to a new property. 
 
The bill provides that these amendments are remedial and clarifying and do not provide a basis 
for an assessment or refund of taxes paid. 
 
Sections 10 and 11 – Homestead Property Tax Exemption for Totally and Permanently 
Disabled Veterans and Surviving Spouses – Refunds and Federal Law Enforcement 
Present situation 
Newly Purchased Homesteads – Property is valued and its exemptions are determined as of 
January 1 each year.
55
 Thus, in the year of purchase, a purchaser of realty typically receives only 
the exemptions that the seller was entitled to on January 1. However, for veterans who are 
                                                
51
 See s. 196.081, F.S. 
52
 See s. 196.081, F.S. 
53
 Section 196.081(3), (4)(b), and (6)(b), F.S. 
54
 Section 196.081(3), (4)(b), and (6)(b), F.S. 
55
 Section 192.042, F.S.  BILL: CS/SB 7062   	Page 9 
 
currently receiving the homestead exemption for a totally and permanently disabled veteran, the 
veteran can receive a refund of property taxes that he or she paid on the newly purchased 
homestead in the year of purchase.
56
 If the veteran had not been receiving the exemption on a 
prior homestead as of January 1 of the purchase year, the veteran is not entitled to this refund 
treatment. 
 
Federal Law Enforcement Officers – For purposes of the exemption that applies to the 
homestead property of a surviving spouse of a first responder who died in the line of duty, “first 
responder” does not include federal law enforcement officers.
57
 
 
Permanent Residency Requirement – The Florida Constitution grants the Legislature broad 
authority with regard to all taxes other than property tax.
58
 With regard to property tax, the 
Legislature is limited to exercising the express authority included within the Florida 
Constitution. 
 
With regard to the exemption for surviving spouses of veterans who died from service-connected 
causes while on active duty, the statute makes the exemption contingent on the veteran being a 
permanent resident of Florida on January 1 of the year in which he or she died.
59
 This residency 
requirement is not included in the constitutional authority to grant this exemption.
60
 
 
In 2020, the Second District Court of Appeal ruled that the permanent residency requirement 
violated the Florida Constitution.
61
 
 
Proposed change 
Newly Purchased Homesteads. – The bill amends s. 196.081, F.S., to allow totally and 
permanently disabled veterans or their surviving spouses who acquire property between January 
1 and November 1 to receive a prorated refund of taxes paid in the year of acquisition if he or she 
applies for and receives an ad valorem tax exemption for totally and permanently disabled 
veterans in the subsequent tax year. The property owner must have qualified as having had a 
service-connected total and permanent disability as of January 1 of the year of acquisition but 
will no longer be required to have actually received the exemption on a prior homestead. 
 
Federal Law Enforcement Officers. – The bill amends s. 196.081, F.S., to revise the definition of 
“first responder” to include federal law enforcement officers as defined in s. 901.1505(1), F.S.
62
 
This revision expands both the ad valorem tax exemption for surviving spouses of first 
                                                
56
 Section 196.081(1)(b)1., F.S. 
57
 “First responder” is defined as a law enforcement or correctional officer as defined in s. 943.10, F.S.; a firefighter as 
defined in s. 633.102, F.S.; or an emergency medical technician or paramedic as defined in s. 401.23, F.S. 
58
 FLA. CONST. art VII, s. 1(a). 
59
 Section 196.081(4), F.S. 
60
 See FLA. CONST. art. VII, s. (6)(f)1. 
61
 See Dep’t of Revenue v. Bell, 290 So. 3d 1060 (Fla. 2nd DCA 2020). 
62
 Section 901.1505(1), F.S, provides that the term “federal law enforcement officer” means “a person who is employed by 
the Federal Government as a full-time law enforcement officer as defined by the applicable provisions of the United States 
Code, who is empowered to effect an arrest for violations of the United States Code, who is authorized to carry firearms in 
the performance of her or his duties, and who has received law enforcement training equivalent to that prescribed in s. 
943.13.”  BILL: CS/SB 7062   	Page 10 
 
responders who died in the line of duty and the ad valorem tax exemption for first responders 
rendered totally and permanently disabled in the line of duty to include federal law enforcement 
officers. The bill does not otherwise substantively amend the requirements to receive those tax 
exemptions. 
 
Permanent Residency Requirement – The bill amends s. 196.081, F.S., to remove the permanent 
residency requirement ruled unconstitutional by the Second District Court of Appeals. 
 
Sections 12 and 13 – Ad Valorem Exemption for Religious Property 
Present situation 
Property used predominantly for educational, literary, scientific, religious, or charitable purposes 
is exempt from property tax.
63
 In determining whether the property is predominantly used for an 
exempt purpose, the property appraiser must consider the nature and extent of the qualifying 
activity compared to other activities performed by the organization owning the property, and the 
availability of the property for use by charitable or other qualifying entities.
64
 Only the portions 
of the property used predominantly for an exempt purpose may be exempt from ad valorem 
taxation. 
 
Proposed change 
The bill amends s. 196.196, F.S., to clarify that property owned by a house of public worship and 
used as a parsonage, burial ground, or tomb is used for a religious purpose. The bill provides that 
the change is remedial and clarifying and does not provide a basis for a tax assessment or a 
refund of tax. 
 
Section 14 – Ad Valorem Exemption for Educational Property 
Present situation 
Property used for educational purposes is exempt from property tax in Florida.
65
 In order to be 
exempt, the property generally has to be both owned by an educational institution and used for 
educational purposes by the educational institution.
66
 
 
The exemption also covers several additional educational situations: 
 Certain workshops that provide rehabilitation and retraining of disabled persons; 
 Certain portions of property used by college fraternities and sororities; 
 The use of property by certain public fairs and expositions; 
 Situations where the property used for educational purposes and the educational institution 
are owned by the same persons; and 
                                                
63
 Sections 196.196(2) and 196.198, F.S. See also s. 196.1978, F.S. (providing that certain property used to provide 
affordable housing is property used for a charitable purpose). 
64
 Section 196.196(1)(a)-(b), F.S. 
65
 Section 196.198, F.S. 
66
 Section 196.198, F.S.  BILL: CS/SB 7062   	Page 11 
 
 Property owned by a non-profit entity but used for educational purposes by a 501(c)(3) 
educational institution that uses the property under a ground lease or other contractual 
arrangement to provide education for students prekindergarten through grade 8.
67
 
 
Proposed change  
The bill amends s. 196.198, F.S., to exempt property used for educational purposes when: 
 The educational property is leased by an educational institution under a 98-year lease for a 
nominal amount. 
 The property is leased and used by an educational institution for educational purposes, the 
educational institution received the exemption for any 10 consecutive years, and the 
educational institution is responsible for the taxes, ongoing maintenance, and expenses. 
 
Sections 15 and 16 – Ad Valorem Tax Refunds for Damaged Property 
Present situation 
Florida provides refunds of property taxes paid with respect to residences rendered uninhabitable 
for at least 30 days by a catastrophic event.
68
 Affected property owners must pay the tax bill 
when it comes due, but then may apply for a refund of proportionate share of taxes paid with 
respect to the time that their residence was uninhabitable.
69
 
 
The current definition of “catastrophic event” is broad enough to encompass both a localized 
event such as a fire or flood that renders a single structure uninhabitable, as well as a large scale 
natural disaster such as a hurricane that damages multiple properties and may significantly affect 
the budgets of the state and local governments. 
 
The current provisions were passed in 2022 and became effective January 1, 2023.
70
 
 
Proposed change 
The bill amends s. 197.319, F.S., primarily making clarifying changes. 
 
The bill makes one substantive change to the statute. The bill redefines “catastrophic event” to 
exclude an event that results in a federal disaster or state of emergency declaration under s. 
252.36, F.S., which relates to the emergency management powers of the Governor. 
 
These changes first apply to the 2024 property tax roll. 
 
                                                
67
 Section 196.198, F.S. 
68
 Section 197.319, F.S. 
69
 See generally s. 197.319, F.S. 
70
 Section 14, ch. 2022-97, Laws of Fla.  BILL: CS/SB 7062   	Page 12 
 
Sections 17-19 – Small Business Administration Loan Exemption – Documentary Stamp 
Tax and Intangible Tax 
Present situation 
Florida levies a documentary stamp tax on certain documents executed, delivered, or recorded in 
Florida. The most common examples are documents that transfer an interest in Florida real 
property, such as deeds; and mortgages and written obligations to pay money, such as promissory 
notes.
71
 
 
The tax on deeds and other documents related to real property is 70 cents per $100,
72
 and the tax 
on written obligations to pay money is 35 cents per $100.
73
 The tax levied on written obligations 
to pay money may not exceed $2,450.
74
 
 
Chapter 199, F.S., imposes a non-recurring, one-time intangible personal property tax on 
obligations for the payment of money secured by liens on Florida real property.
75
 The rate for the 
intangible tax is 2 mills for each dollar of the just valuation of all notes, bonds, and other 
obligations for payment of money which are secured by mortgage, deed, or other lien.
76
 
 
504 Loan Program – The United States Small Business Administration (SBA) provides long-
term, fixed-rate financing through their 504 Loan Program for small, for-profit companies 
looking to invest in major fixed assets but who need assistance with funding. The loan program 
offers loans of up to $5.5 million
77
 that can be used for buildings, land, or machinery and 
equipment necessary to promote business growth or spur job creation.
78
 
 
The program is normally structured requiring 10 percent of the capital from the owner,
79
 50 
percent from a traditional loan,
80
 and 40 percent from the 504 Loan.
81
 The program uses 
Certified Development Companies, which are nonprofit corporations that help organize the 504 
Loan process and serve as intermediaries for companies, banks, and the SBA.
82
 
 
As part of the 504 loan process, the 40 percent loan is initially structured as an “interim” or 
“bridge” loan through a separate bank, which is either the same bank issuing the 50 percent 
traditional loan or a different bank. In either case, both the 50 percent traditional loan and the 40 
                                                
71
 FLA. DEP’T OF REVENUE, Florida Documentary Stamp Tax, available at 
https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx (last visited Apr. 14, 2023). 
72
 Section 201.02(1)(a), F.S. 
73
 Sections 201.07 and 201.08(1)(b), F.S. 
74
 Section 201.08(1)(a), F.S. 
75
 Section 199.133(1), F.S. 
76
 Section 199.133(1), F.S. 
77
 15 U.S.C. s. 696(2). 
78
 U.S. SMALL BUS. ADMIN., 504 Loans,  https://www.sba.gov/funding-programs/loans/504-loans (last visited April 14, 
2023). 
79
 15 U.S.C. s. 696 (3)(C)(iv). 
80
 15 U.S.C. s. 696(3)(B)(ii). 
81
 U.S. SMALL BUS. ADMIN., 504 Loan Program, available at https://www.sba.gov/brand/assets/sba/sba-lenders/504-Loan-
Fact-Sheet-Borrower-Version.pdf (last visited April 14, 2023). 
82
 U.S. SMALL BUS. ADMIN., 504 Loan Program, available at https://www.sba.gov/brand/assets/sba/sba-lenders/504-Loan-
Fact-Sheet-Borrower-Version.pdf (last visited April 14, 2023).  BILL: CS/SB 7062   	Page 13 
 
percent SBA loan are subject to documentary stamp tax and non-recurring intangibles tax, based 
on the value of the loans. 
 
When the SBA finalizes the transaction, the treatment of the 40 percent interim loan differs 
depending on whether interim loan is held by the same bank as the traditional 50 percent loan or 
another bank. When the 40 percent interim loan is held by the same bank as the 50 percent 
traditional loan, the SBA will merely assume the 40 percent traditional loan. Under this 
treatment, documentary stamp tax and intangibles tax is only due on any increased amount of 
fees that is added to the transaction by the SBA. However, when the 40 percent traditional loan is 
by a different bank than the 50 percent traditional loan, the SBA requires a new loan to be 
executed and that new loan will add any additional fees added by the SBA. When the new loan is 
executed, the entire amount – both the portion that was the 40 percent interim loan that was 
already subjected to tax, and the new fee portion – is subject to tax. 
 
Alarm System Contractors -- Some alarm system contractors have promissory notes executed 
when installing a new alarm system into real property. Such promissory notes are subject to 
documentary stamp tax. 
 
Proposed change 
The bill amends ss. 199.145 and 201.08, F.S., to exempt from documentary stamp tax and 
intangible personal property tax that portion of an interim loan upon which taxes have already 
been paid when the federal government takes over the loan. 
 
The bill amends s. 201.08, F.S., to exempt from documentary stamp tax non-interest-bearing 
written obligations to pay money, or assignments of salaries, wages, or other compensation 
made, executed, delivered, sold, transferred, or assigned in the state, and for each renewal of the 
same, of $3,500 or less, when given by a customer to an alarm system contractor, as defined in s. 
489.505, in connection with the sale of an alarm system, as defined in s. 489.505. 
 
Section 20 – Local Communications Services Tax Rate Freeze 
Present situation 
Florida imposes communications services tax on the sale of communications services in 
Florida.
83
 The tax applies to communications services such as telephone service, cable television 
service, and direct-to-home satellite service. The tax is comprised of both a state tax
84
 and a local 
tax
85
. The state tax rate is generally 4.92 percent,
86
 except for direct-to-home satellite service, 
which has a unique tax structure. 
 
With regard to the local communications services tax: 
 Charter counties and municipalities may levy a rate of up to 5.1 percent for municipalities 
and charter counties that have not chosen to levy permit fees, and at a rate of up to 4.98 
percent for municipalities and charter counties that have chosen to levy permit fees; and 
                                                
83
 Section 202.12, F.S. 
84
 Section 202.12, F.S. 
85
 Section 202.19, F.S. 
86
 Section 202.12(1)(a) and (b), F.S.  BILL: CS/SB 7062   	Page 14 
 
 Noncharter counties may levy a rate of up to 1.6 percent.
87
 
 
Under s. 202.19(5), F.S., any discretionary sales surtax levied by a county or school board under 
s. 212.055, F.S., is imposed as a local communications services tax. This surtax is added to the 
adopted local rate at the respective conversion rate, as determined in accordance with 
methodology and chart in s. 202.20(3), F.S. The total local communications services tax rate is 
the total adopted rate plus the local option tax (at the converted rate), if applicable. The total 
local rate varies by jurisdiction. 
 
Proposed change 
The bill revises s. 202.19, F.S., to prohibit any local communications services tax rate in effect as 
of January 1, 2023, from being increased before January 1, 2026. 
 
The bill also provides that any increases to discretionary sales tax, levied pursuant to s. 212.055, 
F.S., may not be added to the local communications services tax under s. 202.19, F.S., before 
January 1, 2026. 
 
Sections 21-23 – Natural Gas Fuel Tax Delay 
Present situation 
In 2013, the Legislature established a fuel tax for natural gas when sold as a fuel for a motor 
vehicle. The decal fee imposed on “alternative fuel” vehicles was simultaneously repealed.
88
 The 
bill repealed related provisions, including s. 206.877, F.S. (motor vehicles fueled by liquefied 
petroleum gas or compressed natural gas), and s. 206.89, F.S. (licensure of retailers of alternative 
fuel); and it amended and relocated various provisions to the new part V of the chapter. 
 
The bill delayed the imposition of the newly established tax until December 31, 2018, and 
exempted from the sales and use tax natural gas and natural gas fuel when placed into the fuel 
system of a motor vehicle.
89
 Thereafter, a person operating as a natural gas fuel retailer was 
required to pay a tax on all natural gas fuel purchases
90
 and report monthly to the Department of 
Revenue.
91
 
 
Beginning January 1, 2019, the following taxes were to be imposed on natural gas fuel: 
 An excise tax of 4 cents upon each motor fuel equivalent gallon of natural gas fuel. 
 An additional tax of 1 cent upon each motor fuel equivalent gallon
92
 of natural gas fuel, 
which is designated as the “ninth-cent fuel tax.” 
                                                
87
 Section 202.19, F.S. 
88
 Chapter 2013-198, Laws of Fla., codified in Part V of ch. 206, F.S. 
89
 Section 212.08(4)(a)2., F.S. (2022). 
90
 Section 206.9952(8), F.S. (2013). 
91
 The method for determining the tax rate imposed was originally created in s. 206.996(1), F.S., with an effective date of 
February 2019. 
92
 “Motor fuel equivalent gallon” is defined in s. 206.9951(1), F.S., to mean the volume of natural gas fuel it takes to equal 
the energy content of one gallon of motor fuel. Section 206.9955, F.S., currently defines the motor fuel equivalent gallon for 
compressed natural gas, liquefied natural gas, and liquefied petroleum gas.  BILL: CS/SB 7062   	Page 15 
 
 An additional tax of 1 cent on each motor fuel equivalent gallon of natural gas fuel by each 
county, which is designated as the “local option fuel tax.” 
 An additional tax on each motor fuel equivalent gallon of natural gas fuel, which is 
designated as the “State Comprehensive Enhanced Transportation System (SCETS) Tax,” at 
a rate determined by statute.
93
 
 An additional tax on each motor fuel equivalent gallon of natural gas fuel “for the privilege 
of selling natural gas fuel” at a rate determined by statute.
94
 
 
In 2018, the Legislature: 
 Delayed until January 1, 2024, imposition of the natural gas fuel taxes described above, as 
well as a natural gas fuel retailer’s obligation to report monthly to the Department of 
Revenue. 
 Made a correction to the formulas used by the Department of Revenue to determine the 
annual tax rates for SCETS and the additional fuel tax, which was necessary to properly 
perform the calculations. 
 Extended the expiration date of the $200 penalty against a person acting as a natural gas 
retailer without a license from December 31, 2018, to December 31, 2023. 
 Extended the effective date of the 25 percent penalty to January 1, 2019, to January 1, 
2024.
95
 
 
Proposed change 
The bill delays from January 1, 2024, to January 1, 2026, the imposition of natural gas fuel taxes, 
calculations required to be made by the Department of Revenue to set the annual tax rate for 
SCETS and the additional tax, and a retailer’s obligation to report monthly. Monthly reporting 
must begin February 2026, rather than February 2024. 
 
The bill extends the current expiration date from December 31, 2023, to December 31, 2025, for 
the penalty imposed on a person who acts as a natural gas retailer but does not hold proper 
licensure. The bill also makes the 25 percent penalty against a retailer who acts without a retailer 
license effective January 1, 2026, rather than January 1, 2024. 
 
                                                
93
 Each calendar year, the department shall determine the tax rate applicable to the sale of natural gas fuel for the following 
12-month period beginning January 1, rounded to the nearest tenth of a cent, by adjusting the initially established tax rate of 
5.8 cents per gallon by the percentage change in the average of the Consumer Price Index issued by the United States 
Department of Labor for the most recent 12-month period ending September 30. Section 206.9955(2)(d), F.S. (2013). 
94
 Each calendar year, the department shall determine the tax rate applicable to the sale of natural gas fuel, rounded to the 
nearest tenth of a cent, for the following 12- month period beginning January 1. The tax rate is calculated by adjusting the 
initially established tax rate of 9.2 cents per gallon by the percentage change in the average of the Consumer Price Index 
issued by the United States Department of Labor for the most recent 12-month period ending September 30. Section 
206.9955(2)(e)1., F.S. (2013). 
95
 Chapter 2018-118, Laws of Fla.  BILL: CS/SB 7062   	Page 16 
 
Section 24 – Permanent Sales Tax Exemptions 
Electrical Energy Storage Machinery and Equipment 
Present situation 
Current law exempts from the sales and use tax purchases of machinery and equipment used at a 
fixed location for specific purposes. For example, machinery and equipment used in the 
production of electrical or steam energy, to increase the output of new or expanding businesses 
performing spaceport activities, and for machinery and equipment used under federal 
procurement contracts.
96
 Most recently, machinery and equipment necessary to produce 
electrical or steam energy resulting from the burning of hydrogen or green hydrogen was 
exempted, as well as machinery and equipment necessary to produce green hydrogen.
97
 
 
Proposed change 
The bill amends s. 212.08(5)(c), F.S., to exempt from sales tax the purchase of machinery and 
equipment used at a fixed location and necessary for the storage of electrical energy in an 
amount of at least 5 megawatts.  
 
Renewable Natural Gas Machinery and Equipment 
Present situation 
Renewable natural gas is essentially made from biogas (the gaseous product of the 
decomposition of organic matter) that has been processed to purity standards and can be used as 
transportation fuel or liquefied natural gas. However, to fuel vehicles, the biogas must be 
processed to a higher purity standard resulting in the renewable gas having a higher content of 
methane than raw biogas, which makes it comparable to conventional natural gas. This makes 
the renewable natural gas suitable in applications that require pipeline-quality gas such as 
vehicles.
98
 
 
Three main sources of biogas are landfills, livestock operations, and wastewater treatment sites. 
In landfills, the digestion process takes place in the ground rather than in an anaerobic digester, 
which is a series of processes in which microorganisms break down biodegradable material in 
the absence of oxygen.
99
 As of 2021, there were 548 operational landfill gas projects in the 
country. At livestock operations, animal manure is collected and run through an anaerobic 
digester to stabilize and optimize methane production. The result is biogas that can be processed 
into renewable natural gas and used to fuel gas vehicles or produce electricity. As of 2022, there 
are 331 livestock farms utilizing anaerobic digester systems in the country, including three in 
Florida.
100
 At wastewater treatment plants, biogas is produced by digesting the solids removed in 
the wastewater treatment process. 
                                                
96
 See s. 212.08(5), F.S. 
97
 Section 212.08(7)(ppp), F.S. 
98
 U.S. DEP’T OF ENERGY, Alternative Fuels Data Center, Renewable Natural Gas Production, 
https://afdc.energy.gov/fuels/natural_gas_renewable.html. (last visited Apr. 15, 2023). 
99
 U.S. DEP’T OF ENERGY, Alternative Fuels Data Center, Renewable Natural Gas Production, 
https://afdc.energy.gov/fuels/natural_gas_renewable.html. (last visited Apr. 15, 2023). 
100
 U.S. ENV’T PROT. AGENCY, Livestock Anaerobic Digester Database, https://www.epa.gov/agstar/livestock-anaerobic-
digester-database (last visited Apr. 15, 2023).  BILL: CS/SB 7062   	Page 17 
 
 
Proposed change 
The bill amends s. 212.08, F.S., to exempt from the sales and use tax the sale of machinery and 
equipment used at a fixed location for the production, storage, transportation, compression, or 
blending of renewable natural gas. 
 
The bill defines “renewable natural gas” as an anaerobically generated biogas, landfill gas, or 
wastewater treatment gas refined to a methane content of 90 percent or greater, which may be 
used as transportation fuel or for electric generation or is of a quality capable of being injected 
into a natural gas pipeline. The bill specifies that any reference to natural gas in ch. 212, F.S., 
includes renewable natural gas. 
 
The bill provides that purchasers of machinery and equipment qualifying for this exemption must 
furnish the vendor with an affidavit stating that the item or items to be exempted are for the 
production, storage, transportation, compression, or blending of renewable natural gas. 
Purchasers with self-accrual authority
101
 are not required to provide an affidavit; however, the 
purchaser must maintain all documentation necessary to prove the exempt status of purchases. 
 
A person furnishing a false affidavit to the vendor in order to evade payment of the sales tax is 
liable for payment of the tax plus a mandatory penalty of 200 percent of the tax. A violation of 
this section is a third degree felony.
102
 
 
Baby and Toddler Products 
Present situation 
The sale of baby and toddler products is subject to Florida sales and use tax. 
  
Proposed change 
The bill amends s. 212.08, F.S., to exempt from sales and use tax the sale of: 
 Baby cribs, including baby playpens and baby play yards. 
 Baby strollers. 
 Baby safety gates. 
 Baby monitors. 
 Child safety cabinet locks and latches and electrical socket covers. 
                                                
101
 Section 212.183, F.S. The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under 
one or more of the following seven circumstances: where authorized by law for holders of direct pay permits; where tangible 
personal property is subject to tax on a prorated basis, and the proration factor is based upon characteristics of the purchaser; 
where the taxable status of types of tangible personal property will be known only upon use; for commercial renters where 
the purchaser rents from a number of independent property owners who, apart from rentals to the purchaser in question, 
would otherwise not be obligated to register as dealers; where the purchaser makes purchases in excess of $10 million per 
year of tangible personal property in any county; when the purchaser makes purchases of promotional materials defined in s. 
212.06(11), F.S., and at the time of purchase, the purchaser does not know whether the materials will be exported outside the 
state; and for commercial rentals where the purchaser, who is required to remit sales tax electronically pursuant to s. 213.755, 
F.S., rents from a number of independent property owners. 
102
 Section 212.085, F.S. A third degree felony is generally punishable by not more than five years in state prison and a fine 
not exceeding $5,000. Sections 775.082 and 775.083, F.S.  BILL: CS/SB 7062   	Page 18 
 
 Bicycle child carrier seats and trailers designed for carrying young children, including any 
adaptors and accessories for these seats and trailers. 
 Baby exercisers, jumpers, bouncer seats and swings. 
 Breast pumps, bottle sterilizers, baby bottles and nipples, pacifiers, and teething rings. 
 Baby wipes. 
 Changing tables and changing pads. 
 Children's diapers, including single-use diapers, reusable diapers, and reusable diaper inserts. 
 Baby and toddler clothing, apparel, and shoes, primarily intended for and marketed for 
children age 5 or younger. Baby and toddler clothing size 5T and smaller and baby and 
toddler shoes size 13T and smaller are presumed to be primarily intended for and marketed 
for children age 5 or younger. 
 
Diapers and Incontinence Products 
Present situation 
Diapers and incontinence products are generally subject to sales and use tax in Florida. However, 
diapers for children and adults, diaper bags, and diaper inserts have been temporarily exempted 
from sales tax during certain sales tax holidays.
103
 Additionally, children’s diapers including 
single-use diapers, reusable diapers, and reusable diaper inserts are currently exempt from sales 
tax until June 30, 2023.
104
 
 
Some medical products are among the items exempt from sales and use tax.
105
 Such products 
include ostomy pouches, catheters, and mastectomy pads.
106
 Common household remedies used 
in the cure, mitigation, treatment, or prevention of illness or disease, such as alcohol wipes, 
bandages, and gauze, are also exempt from sales and use tax.
107
 Certain products relating to 
infants are exempt, including baby food, formulas, and teething lotion.
108
 
 
Of the 45 states that impose a sales tax,
109
 California, Colorado, Connecticut, Indiana, Iowa, 
Louisiana, Maryland, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, Rhode 
Island, Vermont, Virginia, and the District of Columbia do not subject the sale of diapers to state 
sales tax.
110
 North Dakota exempts diapers used for incontinence, but not baby diapers.
111
 
 
                                                
103
 See, e.g., FLA. DEP’T OF REVENUE, 2022 Back-to-School Sales Tax Holiday Tax Information Publication, 4, available at 
https://floridarevenue.com/taxes/tips/Documents/TIP_22A01-08.pdf (last visited Apr. 15, 2023). 
104
 Chapter 2022-97, s. 50, Laws of Fla. 
105
 Section 212.08(2)(a), F.S. 
106
 The Department of Business and Professional Regulation is responsible for prescribing and approving a list of common 
household remedies, which is then certified by the Department of Revenue. See FLA. DEP’T OF REVENUE, Nontaxable 
Medical Items and Grocery List, 2, available at https://floridarevenue.com/Forms_library/current/dr46nt.pdf (last visited 
Mar. 8, 2023). 
107
 Id. at 1. 
108
 Id. at 3. 
109
 Alaska, Delaware, Montana, New Hampshire, and Oregon do not levy a state sales tax. See TAX FOUND., State and Local 
Sales Tax Rates, 2020, available at https://files.taxfoundation.org/20200115132659/State-and-Local-Sales-Tax-Rates-
2020.pdf (last visited Mar. 8, 2023). 
110
 NAT’L DIAPER BANK NETWORK, Diaper Tax, https://nationaldiaperbanknetwork.org/diaper-tax/ (last visited Apr. 15, 
2023). 
111
 Id.   BILL: CS/SB 7062   	Page 19 
 
Proposed change 
The bill amends s. 212.08, F.S., to exempt from sales and use tax the sale for human use of 
diapers, incontinence undergarments, incontinence pads, and incontinence liners. 
 
Oral Hygiene Products 
Present situation 
The sale of oral hygiene products is subject to sales tax in Florida. 
 
Proposed change 
The bill amends s. 212.08, F.S., to exempt from sales tax the sale of oral hygiene products. “Oral 
hygiene products” is defined to mean electric and manual toothbrushes, toothpaste, dental floss, 
dental picks, oral irrigators, and mouthwash. 
 
Firearm Safety Devices 
Present situation 
The sale of firearm safety devices is subject to sales tax in Florida. 
 
Proposed change 
The bill amends s. 212.08, F.S., to exempt from sales tax the sale of a firearm safe, firearm 
lockbox, firearm case, or other device that is designed to be used to store a firearm and that is 
designed to be unlocked only by means of a key, a combination, or other similar means. Also 
exempt is a firearm trigger lock or firearm cable lock that, when installed on a firearm, is 
designed to prevent the firearm from being operated without first deactivating the device and that 
is designed to be unlocked only by means of a key, a combination, or other similar means. 
 
Small Private Investigative Agencies 
Present situation 
Effective September 1, 1992, the following services were made and continue to be subject to the 
sales and use tax: 
 Charges for detective, burglar protection, and other protection services; 
 Nonresidential cleaning; and 
 Nonresidential building pest control services.
112
 
 
The Division of Licensing within the Department of Agriculture and Consumer Services 
oversees the regulation of licensing of private investigative services.
113
 As of December 31, 
2022, the Division has issued 2,689 private investigative agency licenses and 7,136 private 
investigator licenses.
114
 
 
                                                
112
 Chapter 92-319, Laws of Fla. and section 212.05(1)(i)1., F.S. 
113
 Chapter 493, F.S. 
114
 Department of Agriculture and Consumer Services, Division of Licensing Statistical Reports (as of March 31, 2023), 
available at https://www.fdacs.gov/content/download/82618/file/Number_of_Licensees_By_Type.pdf (last visited Apr. 25, 
2023).  BILL: CS/SB 7062   	Page 20 
 
A “private investigator” is defined as any individual who, for consideration, advertises as 
providing or performs private investigation.
115
 A “private investigative agency” means any 
person who, for consideration, advertises as providing or is engaged in the business of furnishing 
privation investigations.
116
 Private investigation is defined as an investigation to obtain 
information on any of the following matters: 
 Crime or wrongs done or threatened against the United States or any state or territory of the 
United States, when operating under express written authority of the governmental official 
responsible for authorizing such investigation. 
 The identity, habits, conduct, movements, whereabouts, affiliations, associations, 
transactions, reputation, or character of any society, person, or group of persons. 
 The credibility of witnesses or other persons. 
 The whereabouts of missing persons, owners of unclaimed property or escheated property, or 
heirs to estates. 
 The location or recovery of lost or stolen property. 
 The causes and origin of, or responsibility for, fires, libels, slanders, losses, accidents, 
damage, or injuries to real or personal property. 
 The business of securing evidence to be used before investigating committees or boards of 
award or arbitration or in the trial of civil or criminal cases and the preparation thereof.
117
 
 
Any person, firm, company, partnership, or corporation that engages in business as a private 
investigative agency must have a Class “A” license.
118
 To become a private investigator in 
Florida, a Class “C” Private Investigator license is required.
119
 In order to obtain a Class “C” 
license, an applicant must have two years of lawfully gained, verifiable, full-time experience, or 
training in one, or a combination of more than one, of private investigative work that provides 
equivalent experience, certain college coursework, or successful completion of any law 
enforcement-related training received from any federal, state, county, or municipal agency.
120
 
 
Proposed change 
The bill exempts from the sales tax private investigation services provided by a small private 
investigative agency. 
 
The bill defines a “small private investigative agency” as a private investigator licensed 
under s. 493.6201, F.S., which: 
 Employs three or fewer full-time or part-time employees, including those performing 
services pursuant to an employment leasing arrangement; and  
 During the previous calendar year, sold less than $150,000 in private investigation services 
otherwise subject to sales tax. 
 
The exemption may not apply in the first calendar year that an agency conducts taxable sales. 
                                                
115
 Section 493.6101(16), F.S. 
116
 Section 493.6101(15), F.S. 
117
 Section 493.6101(17), F.S. 
118
 Section 493.6201(1), F.S. 
119
 Section 493.6201(5), F.S. 
120
 Section 493.6203(4), F.S.  BILL: CS/SB 7062   	Page 21 
 
Section 25 – Property Appraiser Appeals of Value Adjustment Board Decisions 
Present situation 
The property appraiser may appeal a decision of the VAB in circuit court if one of the following 
criteria are met: 
 The property appraiser determines and affirmatively asserts in any legal proceeding that there 
is a specific constitutional or statutory violation, or a specific violation of administrative 
rules, in the decision of the VAB; 
 There is a variance from the property appraiser’s assessed value in excess of the following: 
o 15 percent variance from any assessment of $50,000 or less; 
o 10 percent variance from any assessment in excess of $50,000 but not in excess of 
$500,000; 
o 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 
million; or 
o 5 percent variance from any assessment in excess of $1 million; or 
 There is an assertion by the property appraiser to the Department of Revenue that there exists 
a consistent and continuous violation of the intent of the law or administrative rules by the 
VAB in its decisions.
121
 
 
Proposed change 
The bill amends s. 194.036, F.S., to adjust the variance between initial assessment and VAB 
decision required to allow a property appraiser to appeal the decision of the VAB. The changes 
provided by the bill are as follows: 
 20 percent variance from any assessment of $250,000 or less; 
 15 percent variance from any assessment in excess of $250,000 but not in excess of 
$1,000,000; 
 7.5 percent variance from any assessment in excess of $1,000,000 but not in excess of $2.5 
million; or 
 5 percent variance from any assessment in excess of $2.5 million. 
Section 26 – Municipal Resort Tax and Local Food and Beverage Tax 
Present situation 
In 1967, Florida authorized the municipal resort tax.
122
 The law authorized cities and towns 
meeting certain population requirements located within counties also meeting certain population 
requirements to levy the tax.
123
 The tax could be levied on rentals of hotel rooms and similar 
accommodations, and it could also be levied on sales of food and certain beverages.
124
 
 
The municipal resort tax continues to be levied today in the cities of Bal Harbour, Surfside, and 
Miami Beach, all of which are located within Miami-Dade County. 
 
                                                
121
 Section 194.036, F.S. 
122
 Chapter 67-930, Laws of Fla. 
123
 Section 1, ch. 67-930, Laws of Fla. 
124
 Section 1, ch. 67-930, Laws of Fla.  BILL: CS/SB 7062   	Page 22 
 
Florida has since authorized counties to levy the local option food and beverage tax.
125
 The local 
option food and beverage tax consists of two taxes: a 2 percent tax on the sale of food, 
beverages, and alcoholic beverages sold in hotels and motels, and a 1 percent tax on the sale of 
food, beverages, and alcoholic beverages sold at an establishment licensed by the state to sell 
alcoholic beverages on site.
126
 
 
The local option food and beverage tax may not be levied in a city or town that levies the 
municipal resort tax.
127
 
 
Proposed change 
The bill authorizes the imposition of the 1 percent local option food and beverage tax in a city or 
town that levies the municipal resort tax if the levy is approved by referendum in the city or 
town. 
 
Section 27 – Sales Tax Dealer Collection Allowance Permanent Increase 
Present situation 
Businesses that sell tangible personal property and services that are subject to the Florida sales 
tax are required to collect the sales tax on the sale and to remit their collections.
128
 These 
businesses are generally referred to as dealers and are required to file returns,
129
 and maintain 
books and records to evidence past sales,
130
 which records are subject to audit by the Department 
of Revenue.
131
 
 
For maintaining records and properly reporting and remitting sales tax, dealers are authorized to 
retain from collected sales tax an amount equal to 2.5 percent of collections on the first $1,200 
dollars of collected sales tax, which equates to a maximum of $30 per return. 
 
Proposed change 
The bill amends s. 212.12, F.S., to simplify the calculation of collection allowance by removing 
reference to a percentage of collected taxes and replaces that calculation with a collection 
allowance equal to a maximum of $45 per return. 
 
                                                
125
 Section 212.0306, F.S. 
126
 Section 212.0306(1), F.S. 
127
 Section 212.0306(2)(d), F.S. 
128
 See generally s. 212.06, F.S. 
129
 See s. 212.11, F.S. 
130
 See s. 212.13, F.S. 
131
 See s. 212.13, F.S.  BILL: CS/SB 7062   	Page 23 
 
Sections 28-32 – Promotion of Florida Thoroughbred Breeding and Racing  
Present situation 
Florida has a significant presence of thoroughbred horse operations. Florida produces 9 percent 
of the annual thoroughbred foal crop in North America.
132
 At certain times of the year, Florida 
has in excess of 15,000 thoroughbreds-in-training located in training centers within Florida.
133
 
 
In general, gambling is illegal in Florida.
134
 Chapter 849, F.S., prohibits keeping a gambling 
house,
135
 running a lottery,
136
 or the manufacture, sale, lease, play, or possession of slot 
machines.
137
 However, a few gaming activities are authorized by law and regulated by the state, 
including pari-mutuel
138
 wagering at licensed horse tracks.
139
 
 
Pari-mutuel wagering is a system of betting on races in which the winners divide the total 
amount bet in proportion to the sums that they wagered and with regard to the odds assigned to 
the outcomes, after deducting management expenses and taxes.
140
 The total amount bet by pari-
mutuel wager is known as “handle.”
141
 
 
Wagering can take place on live races that are occurring at the physical track where the gaming 
patron is located, and patrons can also participate in pari-mutuel wagering on “off-premises” 
races that are being conducted elsewhere. Wagering on “off-premises” races is known as 
“intertrack wagering.”
142
 
 
Horse tracks that race thoroughbreds – known as thoroughbred permitholders – are subject to 
certain taxes and fees, including: 
 A 0.5 percent tax on handle for live thoroughbred horse races.
143
 
 A 2.4 percent tax on handle for intertrack wagering.
144
 
 Daily license fees of $100 per horserace.
145
  
 An admissions tax of 15 percent of the admissions charge for entrance to the permitholder’s 
facility.
146
 
                                                
132
 FLA. THOROUGHBRED BREEDERS’ AND OWNERS’ ASS’N, Florida-bred Incentives, https://www.ftboa.com/Racing/Florida-
bred-Incentives (last visited April 14, 2023). 
133
 THE FLA. THOROUGHBRED BREEDERS’ AND OWNERS’ ASS’N, Florida-bred Incentives, 
https://www.ftboa.com/Racing/Florida-bred-Incentives (last visited April 14, 2023). 
134
 See s. 849.08, F.S. 
135
 See s. 849.01, F.S. 
136
 See s. 849.09, F.S. 
137
 Section 849.16, F.S. 
138
 “Pari-mutuel” is defined in Florida law as “a system of betting on races or games in which the winners divide the total 
amount bet, after deducting management expenses and taxes, in proportion to the sums they have wagered individually and 
with regard to the odds assigned to particular outcomes. See s. 550.002(22), F.S. 
139
 See ch. 550, F.S., relating to the regulation of pari-mutuel activities. 
140
 Section 550.002(21), F.S. 
141
 Section 550.002(12), F.S. 
142
 Section 550.002(16), F.S. 
143
 Section 550.09515(2)(a), F.S. 
144
 Section 550.09515(5), F.S. 
145
 Section 550.0951(1)(a), F.S. 
146
 Section 550.0951(2), F.S.  BILL: CS/SB 7062   	Page 24 
 
 Additional amounts taxed under the provisions listed above when races are transmitted from 
a Florida track.
147
 
 
In 2020, Congress passed the Horseracing Integrity and Safety Act of 2020 (HISA) within the 
Consolidated Appropriations Act of 2021.
148
 The HISA resulted in the creation of the 
Horseracing Integrity and Safety Authority (the Authority), which was created for the purposes 
of developing and implementing a horseracing anti-doping and medication control program and 
racetrack safety program.
149
 The funding for the Authority is to come from assessments for 
racing activities within each state.
150
 
 
Proposed change 
The bill creates a credit for permitholders that conduct thoroughbred racing. The credit is equal 
to the amount paid by the permitholder in the prior fiscal year for its share of the assessments 
imposed by the Authority. The credit may be taken against the taxes and fees imposed under ss. 
550.0951, 550.09515, and 550.3551(3), F.S., less certain other statutory credits. 
 
The bill also amends s. 212.20, F.S., to distribute $27.5 million of Florida sales tax receipts to the 
Florida Agricultural Promotional Campaign Trust Fund. 
 
The bill creates section 571.265, F.S., relating to the promotion of Florida thoroughbred breeding 
and racing. The bill requires that the $27.5 million distribution be used by the Department of 
Agriculture and Consumer Services to encourage breeding thoroughbred racehorses and the 
conducting of thoroughbred racing at thoroughbred tracks in Florida. 
 
The bill requires that the funds be distributed as follows: 
 $5 million to the Florida Thoroughbred Breeders’ Association, Inc., to be used for: 
o Purses or purse supplements for Florida-bred or Florida-sired horses that participate in 
Florida thoroughbred races. 
o Awards to breeders of Florida-bred horses that win, place, or show in Florida 
thoroughbred races. 
o Awards to owners of stallions who sired Florida-bred horses that win Florida 
thoroughbred stakes races, if the stallions are registered with the association as Florida 
stallions. 
o Other racing incentives connected to Florida-bred or Florida-sired horses registered with 
the association that participate in thoroughbred races in Florida. 
o Awards administration. 
o Promotion of the Florida thoroughbred breeding industry. 
 $5 million to Tampa Bay Downs, Inc., to be used as purses in thoroughbred races conducted 
at its pari-mutuel facilities and for the maintenance and operation of that facility, pursuant to 
an agreement with its local majority horsemen’s group. 
 $15 million to Gulfstream Park Racing Association, Inc., to be used as purses in 
thoroughbred races conducted at its pari-mutuel facility and for the maintenance and 
                                                
147
 See s. 550.3551, F.S. 
148
 Pub. L. No. 116-260. 
149
 Section 1203, Pub. L. No. 116-260. 
150
 Id.  BILL: CS/SB 7062   	Page 25 
 
operation of its facilities, pursuant to an agreement with the Florida Horsemen’s Benevolent 
and Protective Association, Inc. 
 $2.5 million dollars to be distributed as follows: 
o $2 million dollars to Gulfstream Park Racing Association, Inc., to be used as purses and 
purse supplements for Florida-bred or Florida-sired horses registered with the association 
that participate in thoroughbred races at the permitholder’s pari-mutuel facility, pursuant 
to a written agreement filed with the department establishing the rates, procedures, and 
eligibility requirements entered into by the permitholder, the association, and the Florida 
Horsemen’s Benevolent and Protective Association, Inc. 
o $500,000 to Tampa Bay Downs, Inc., to be used as purses and purse supplements for 
Florida-bred or Florida-sired horses registered with the association that participate in 
thoroughbred races at the permitholder’s pari-mutuel facility, pursuant to a written 
agreement filed with the department establishing the rates, procedures, and eligibility 
requirements entered into by the permitholder, the association, and the local majority 
horsemen’s group at the permitholder’s pari-mutuel facility. 
 
On or before the first day of the August following each fiscal year in which a recipient under this 
section received or used funds pursuant to this section, each such recipient must submit a report 
to the Department of Agriculture and Consumer Services detailing how all funds were used in 
the prior fiscal year. 
 
These provisions of the bill are repealed on July 1, 2026, unless reviewed and saved from repeal 
by the Legislature. 
 
Sections 33, 35-36, 39 and 42 – Main Street Historic Tourism and Revitalization Corporate 
Income and Insurance Premium Tax Credit 
Present situation 
National Register of Historic Places 
The National Register of Historic Places,
151
 under the National Park Service, is “part of a 
national program to coordinate and support public and private efforts to identify, evaluate, and 
protect America’s historic and archeological resources.”
152
 The program reviews property 
nominations and lists eligible properties in the National Register; offers guidance on evaluating, 
documenting, and listing historic places; and helps qualified historic properties receive 
preservation benefits and incentives.
153
 
 
Properties listed in the National Register are eligible for federal preservation tax credits. A 20 
percent income tax credit is available for the rehabilitation of historic, income-producing 
buildings that are determined by the Secretary of the Interior, through the National Park Service, 
                                                
151
 54 U.S.C. s. 3021. 
152
 U.S. DEP’T OF THE INTERIOR NAT’L PARK SERV., National Register of Historic Places, What is the National Register of 
Historic Places?,  https://www.nps.gov/subjects/nationalregister/what-is-the-national-register.htm (last visited Apr. 15, 
2023). 
153
 U.S. DEP’T OF THE INTERIOR, NAT’L PARK SERV., National Register of Historic Places, What is the National Register of 
Historic Places?, https://www.nps.gov/subjects/nationalregister/what-is-the-national-register.htm (last visited Apr. 15, 
2023).  BILL: CS/SB 7062   	Page 26 
 
to be certified historic structures.
154
 The National Parks Service reports that each year, 
“approximately 1,200 projects are approved, leveraging nearly $6 billion annually in private 
investment in the rehabilitation of historic buildings across the country.”
155
 
 
In Florida, there are more than 1,700 properties and districts listed on the National Register. 
Nominations for those properties must be submitted to the National Park Service through the 
Florida Department of State’s Division of Resources, following a review and recommendation 
by the Florida National Register Review Board.
156
 The cumulative total of “Qualified 
Rehabilitation Expenses” (the value of items that can be written off by developers on their 
federal tax bill) for Florida projects over the most recent five-year period (Fiscal Year 2017-
2021) is $161 million, resulting in $32.2 million in federal tax credits.
157
 
 
Main Street America 
Main Street America, a program under the National Main Street Center,
158
 is a network of 
grassroots organizations that “revitalizes older and historic commercial districts to build vibrant 
neighborhoods and thriving economies.”
159
 The program offers community-based revitalization 
initiatives to transform downtowns. In order to be designated as either an affiliate or accredited 
member of Main Street America, a community must first become a member of the National Main 
Street Center and meet certain requirements.
160
 Main Street America has coordinating programs 
that are organized at the state, county, and city level which partner with the National Main Street 
Center to provide support and training to Main Street America communities. 
 
Florida has two coordinating programs: Florida Main Street America located in Tallahassee and 
Orlando Main Street located in Orlando.
161
 Florida Main Street is administered by the Division 
of Historical Resources (division) under the Florida Department of State.
162
 Forty-five Florida 
                                                
154
 U.S. DEP’T OF THE INTERIOR, NAT’L PARK SERV., Technical Preservation Services, https://www.nps.gov/tps/tax-
incentives.htm (last visited Apr. 15, 2023). 
155
 U.S. DEP’T OF THE INTERIOR, NAT’L PARK SERV., Historic Preservation Tax Incentives, About the Incentives,  
https://www.nps.gov/subjects/taxincentives/about.htm (last visited Apr. 9, 2023). 
156
 FLA. DEP’T OF STATE, Div. of Hist. Res., National Register of Historic Places, 
https://dos.myflorida.com/historical/preservation/national-register/ (last visited Apr. 16, 2023). 
157
 U.S. DEP’T OF THE INTERIOR, NAT’L PARK SERV., Federal Tax Incentives for Rehabilitating Historic Buildings, Annual 
Report for Fiscal Year 2021, available at https://www.nps.gov/subjects/taxincentives/upload/report-2021-annual.pdf. (last 
visited Apr. 9, 2023). 
158
 The National Main Street Center was established in 1980 as a program of the National Trust for Historic Preservation as a 
way to address issues facing aging and historic downtowns. The Center launched the Main Street America program in 2015. 
See MAIN STREET AMERICA, About Us, https://www.mainstreet.org/aboutus (last visited Apr. 16, 2023). 
159
 MAIN STREET AMERICA, About Us, https://www.mainstreet.org/aboutus (last visited Apr. 16, 2023). 
160
 MAIN STREET AMERICA, Main Street America Designation, available at 
https://higherlogicdownload.s3.amazonaws.com/NMSC/390e0055-2395-4d3b-af60-
81b53974430d/UploadedImages/Main_Street_America_Tier_System_Overview_-_2021_July_Update.pdf (last visited Apr. 
16, 2023). 
161
 MAIN STREET AMERICA, Main Street America Coordinating Programs, available at 
https://higherlogicdownload.s3.amazonaws.com/NMSC/390e0055-2395-4d3b-af60-
81b53974430d/UploadedImages/The_Programs/2020_Coordinating_Program_List.pdf (last visited Apr. 16, 2023). 
162
 Section 267.031(5), F.S.  BILL: CS/SB 7062   	Page 27 
 
Main Streets and 10 Orlando Main Streets have received technical assistance toward the goal of 
revitalizing historic downtowns and encouraging economic development.
163
 
 
Florida Initiatives 
Currently, Florida does not offer a similar program that provides tax credits to offset the costs of 
rehabilitating historic properties. The Historic Preservation Grant Program, administered by the 
division, provides grants for the preservation and protection of the state’s historic and 
archaeological sites and properties. However, any property owned by private individuals or for-
profit corporations are ineligible for such grants.
164
 
 
Florida’s constitution grants any county or municipality the authority to offer ad valorem tax 
exemptions to owners of historic properties making preservation improvements.
165
 Codified in 
the Florida Statutes under three sections, residential and commercial properties improved in a 
manner consistent with historic preservation standards are eligible for an exemption of up to 100 
percent of the value of the improvement made to the property.
166
 Generally, the property must be 
either individually listed in the National Register of Historic Places; be a contributing property to 
a national-register-listed district; or be designated as a historic property, or as a contributing 
property to a historic district. If the property is used for a governmental, not-for-profit, or 
commercial purpose, it must be open to the public on a regular basis. Additionally, property used 
for governmental or nonprofit purposes are eligible to have the entire value of the property 
exempted.
167
 
 
Proposed change 
The bill creates the Main Street Historic Tourism and Revitalization Act which provides a tax 
credit against corporate income tax and insurance premium tax for qualified expenses
168
 incurred 
in the rehabilitation of a certified historic structure. 
 
Eligibility 
An applicant must apply to the Department of State to receive a tax credit no later than 6 months 
after the date the certified historic structure is placed in service and must document that: 
 The rehabilitation is a certified rehabilitation;
169
 
                                                
163
 VISIT FLA., Florida Main Street Programs Have Stories to Tell, https://www.visitflorida.com/travel-ideas/articles/florida-
main-street/ (last visited Apr. 16, 2023). 
164
 Section 267.0617(2), F.S. 
165
 FLA. CONST. art. VII, s. 3. 
166
 See ss. 196.1961, 196.1997, and 196.1998, F.S. 
167
 Section 196.1998, F.S. 
168
 The bill defines “qualified expenses” as qualified rehabilitation expenditures (defined in 26 U.S.C., s. 47(c)(2)) and 
structural components (defined in 26 C.F.R., s. 1.48-1(e)(2)) at the time of project certification by the U.S. Secretary of the 
Interior and the U.S. Internal Revenue Service. 
169
 The bill defines “certified rehabilitation” as the rehabilitation of a certified historic structure that the U.S. Secretary of the 
Interior has certified to the U.S. Secretary of the Treasury as being consistent with the historic character of the certified 
historic structure and, if applicable, consistent with the registered historic district in which the structure is located. See 36 
C.F.R., s. 67.2.  BILL: CS/SB 7062   	Page 28 
 
 The structure is a certified historic structure,
170
 is income-producing, is located within the 
state, and was rehabilitated and placed into service on or after January 1, 2024; 
 The applicant had an ownership interest or a long-term leasehold interest in the certified 
historic structure in the year during which the certified historic structure was placed into 
service; 
 The total amount of qualified expenses incurred in rehabilitating the certified historic 
structure exceeded $5,000; 
 The qualified expenses were incurred in Florida, and 
 The applicant received a tax credit for the qualified expenses under the federal historic 
rehabilitation tax credit provision.
171
 
 
In the application, the applicant must also provide the division with the following: 
 An official certificate of eligibility from the division attesting that the project has been 
approved by the National Park Service. The attestation must identify if the project is located 
within a Main Street local program area; 
 National Park Service Form 10-168c, signed by the National Park Service attesting that the 
completed rehabilitation meets the U.S. Secretary of the Interior’s Standards for 
Rehabilitation and is consistent with the historic character of the property and, if applicable, 
the district in which the completed rehabilitation is located; 
 Identification of the dates during which the structure was rehabilitated, the date the structure 
was first placed into service after certified rehabilitation was completed, and evidence that 
the structure was placed into service after the certified rehabilitation was completed; 
 A list of total qualified expenses incurred by the taxpayer in rehabilitation the certified 
historic structure. For certified rehabilitations with qualified expenses that exceeded 
$750,000, the applicant must submit an audited cost report that itemizes the qualified 
expenses incurred in rehabilitating the structure. The applicant may submit an audited cost 
report that was created for purposes of applying for the federal historic rehabilitation tax 
credit; 
 An attestation of the total qualified expenses incurred by the applicant in rehabilitating the 
certified historic structure; and 
 The information required to be reported by the Department of State to enable the department 
to compile its annual report based on the tax credit applications submitted and approved. 
 
Applicants may begin the process for a determination of eligibility before the certified historic 
structure is placed in service; however, final determination is withheld until the certified historic 
structure is placed in service. 
 
Within 90 days after receipt of the information detailed above or the certified historic structure is 
placed in service, whichever is later, the division shall approve or deny the application. If 
approved, the division must provide a letter to the applicant. If the taxpayer is denied, the 
division must inform the applicant of the grounds for denial. The division must submit to the 
                                                
170
 The bill defines a “certified historic structure” as a building and its structural components which is of a character subject 
to the allowance for depreciation provided in s. 167 of the Internal Revenue Code and which is listed on the National Register 
of Historic Places or located within a registered historic district and certified by the U.S. Secretary of the Interior as being of 
historic significance to the registered historic district. 
171
 26 U.S.C. s. 47.  BILL: CS/SB 7062   	Page 29 
 
Department of Revenue a copy of the certification and the information provided by the applicant 
within 10 days after the division’s approval. 
 
Certified Rehabilitation Tax Credit 
For taxable years beginning on or after January 1, 2024, there is allowed a credit against the 
corporate income or insurance premium tax in an amount equal to: 
 Twenty percent of the total qualified expenses incurred in rehabilitating a certified historic 
structure that has been approved by the National Park Service to receive the federal historic 
rehabilitation tax credit; or 
 Thirty percent of the total qualified expenses incurred in rehabilitating a certified historic 
structure that has been approved by the National Park Service to receive the federal historic 
rehabilitation tax credit and that is located within a local program area of an Accredited Main 
Street Program. 
 
If a taxpayer is eligible for a tax credit that exceeds taxes owed, the taxpayer may carry the 
unused tax credit forward for a period of up to five taxable years. 
 
Sale or Transfer of Tax Credit 
The bill provides that there is no limit on the total number of transactions for the sale or transfer 
of all or part of a tax credit. However, qualified expenses may only be counted once in 
determining the amount of an available tax credit, and no more than one taxpayer may claim a 
tax credit for the same qualified expenses. 
 
A taxpayer that sells or transfers a tax credit and the purchaser or transferee must jointly submit 
written notice of the sale or transfer to the Department of Revenue no later than the 30
th
 day after 
the date of the sale or transfer. The notice must include the following information: 
 The date of the sale or transfer; 
 The amount of the tax credit sold or transferred; 
 The name and federal tax identification number of the taxpayer that sold or transferred the 
tax credit and the purchaser or transferee; and 
 The amount of the tax credit owed by the taxpayer before the sale or transfer and the amount 
the selling or transferring taxpayer retained, if any, after the sale or transfer. 
 
The sale or transfer of a tax credit does not extend the period for which a tax credit may be 
carried forward and does not increase the total amount of the tax credit that may be claimed. 
 
A tax credit earned, purchased, or transferred to a partnership, limited liability company, S 
corporation, or other pass-through taxpayer may be allocated to the partners, members, or 
shareholders of that taxpayer without regard to the ownership interest of the partners, members, 
or shareholders in the rehabilitated certified historic structure. 
 
If the tax credit is reduced due to a determination, examination, or audit by the Department of 
Revenue, the tax deficiency must be recovered from the taxpayer that sold or transferred the tax 
credit or the purchaser or transferee that claimed the tax credit up to the amount of the tax credit 
taken. Any subsequent deficiencies must be assessed against the purchaser or transferee that  BILL: CS/SB 7062   	Page 30 
 
claimed the tax credit, or in the case of multiple succeeding entities, in the order of tax credit 
succession. 
 
Department of Revenue and Division Audit Authority 
The Department of Revenue, with assistance from the division, is authorized to perform 
additional financial and technical audits and examinations, including examining the accounts, 
books, or records of the tax credit applicant, to verify the legitimacy of the qualified expenses 
included in a tax credit return and to ensure compliance. The division must provide technical 
assistance for any technical audits or examinations if requested by the Department of Revenue. 
 
It is grounds for forfeiture of previously claimed and received tax credits if the Department of 
Revenue determines that a taxpayer received a tax credit to which the taxpayer was not entitled. 
The taxpayer must return the forfeited tax credits to the Department of Revenue, which will then 
be paid into the General Revenue Fund. 
 
The taxpayer must file an amended tax return and pay any required tax within 60 days after the 
taxpayer receives notification from the Internal Revenue Service that a previously approved tax 
credit has been revoked or modified, if uncontested, or within 60 days after a final order is issued 
following proceedings involving a contested revocation or modification order. 
 
The Department of Revenue may issue a notice of deficiency at any time within five years after 
the date on which the taxpayer receives notification from the Internal Revenue Service that a 
previously approved tax credit has been revoked or modified. 
 
The Department of Revenue may issue a notice of deficiency at any time if the taxpayer fails to 
notify the Department of Revenue of any change in its tax credit claimed. The amount of any 
proposed assessment in the notice of deficiency is limited to the amount of the tax credit claimed 
Furthermore, a taxpayer is subject to applicable penalties and interest for failing to report and 
timely paying any tax due as a result of the forfeiture of its tax credit. 
 
Other Provisions 
The Department of State must provide a report annually by December 1 which identifies, in the 
aggregate, the number of employees hired during construction phases, the use of each newly 
rehabilitated building, the expected number of employees hired, the number of affordable 
housing units created or preserved, and the property values before and after the certified 
rehabilitations. 
 
The Department of Revenue must also establish a cooperative agreement with the division; adopt 
any necessary forms required to claim a tax credit; provide administrative guidelines and 
procedures required to administer the Act, including rules establishing an entitlement to and sale 
or transfer of a tax credit; and provide examination and audit procedures required to administer 
the Act. 
 
The Department of Revenue is authorized to make available to the division and the Secretary of 
the Department of the Interior of the United States information relating to the Act.  BILL: CS/SB 7062   	Page 31 
 
 
The credit applies to taxable years beginning on or after January 1, 2024. 
 
Sections 33-36 – Graywater Systems Corporate Income Tax Credit 
Present situation 
Graywater, Residential Systems, and Development Incentives 
Graywater is the part of domestic sewage that is not carried off by toilets, urinals, and kitchen 
drains. It includes waste from the bath, lavatory, laundry, and sink, except for kitchen sink 
waste.
172
 Graywater installations occur in both residential and non-residential properties and the 
capture, treatment, and reuse of graywater yields usable water that would otherwise be directed 
to the sewer.
173
 Reusing graywater also supplants the use of potable water for non-potable needs 
and conserves fresh water.
174
 
 
The Florida Building Code specifies that graywater may only be used for flushing toilets and 
urinals. Any discharge from the building must be connected to a public sewer or an onsite 
sewage treatment and disposal system in accordance with Department of Health regulations in 
chapter 64E-6 of the Florida Administrative Code.
175
 Graywater systems in Florida have several 
requirements: the graywater must be filtered, disinfected, and dyed; and storage reservoirs must 
have drains and overflow pipes that must be indirectly connected to the sanitary drainage 
system.
176
 
 
To encourage adoption of residential graywater reuse in the state, counties, municipalities, and 
special districts are required to implement incentives for the use of graywater technologies.
177
 To 
do this, they must authorize the use of residential graywater technologies in their respective 
jurisdictions and provide specific density or intensity bonuses to developers or homebuilders if a 
certain percentage of a proposed or existing development will have a graywater system 
installed.
178
 
 
Water Reuse Systems Certification 
Various certifications are used to establish standards for reused water. Recycled graywater is 
tested for attributes such as biochemical oxygen demand, suspended solids, and bacteria 
presence. The National Science Foundation, a federal agency, and the American National 
Standards Institute, a nonprofit organization, have produced standards for on-site residential and 
commercial water reuse treatment systems, the most rigorous of which is referred to as 
                                                
172
 Section 381.0065(2)(f), F.S. 
173
 ALL. FOR WATER EFFICIENCY, Graywater Systems, https://www.allianceforwaterefficiency.org/resources/topic/graywater-
systems (last visited Apr. 15, 2023). 
174
 Martinez, Christopher J., Gray Water Reuse in Florida, UNIV. OF FLA. IFAS EXTENSION, available at 
https://edis.ifas.ufl.edu/publication/ae453 (last visited Apr. 15, 2023). 
175
 2020 FLORIDA BUILDING CODE – PLUMBING, SEVENTH EDITION (Dec. 2020), available at 
https://codes.iccsafe.org/content/FLPC2020P1 (last visited Apr. 16, 2023).  
176
 2020 FLORIDA BUILDING CODE – PLUMBING, SEVENTH EDITION (Dec. 2020), available at: 
https://codes.iccsafe.org/content/FLPC2020P1 (last visited Apr. 16, 2023). 
177
 Section 403.892(2), F.S. 
178
 Section 403.892(2), F.S.  BILL: CS/SB 7062   	Page 32 
 
“NSF/ANSI 350.” Products are tested for at least 26 weeks for performance, and other 
evaluations are completed, before a product is granted certification.
179
 There are several products 
that have achieved this certification, with costs ranging from $1,000 to $10,000.
180
 
 
Proposed change 
The bill creates s. 220.199, F.S., which provides a tax credit against corporate income tax for 
developers and homebuilders that purchase a qualifying residential graywater system for use in 
Florida. The credit may be applied to taxable years beginning on or after January 1, 2024, and is 
equal to 50 percent of the cost of each system purchased during the taxable year, not to exceed 
$4,200 per system purchased. 
 
Eligible systems must be NSF/ANSI 350 Class R certified noncommercial, residential graywater 
systems. To claim a credit, an applicant must submit to the Department of Environmental 
Protection reasonable assurances that the system meets these requirements as well as a 
manufacturer’s warranty assuring the system will function as designed. The Department must, 
within 60 days of a completed application, determine if the applicant is eligible for a credit and 
issue to the applicant and the Department of Revenue a certification to that effect. Taxpayers 
must attach the certification to the tax return on which the credit is claimed. 
 
The bill provides that unused tax credits may be carried forward for up to two taxable years, and 
authorizes the Department of Revenue and the Department of Environmental Protection to adopt 
rules to administer the tax credit. 
 
The bill amends s. 220.02(8), F.S., to include the new tax credit at the end of the Legislature’s 
intended order of tax credit application. 
 
The bill amends s. 220.13, F.S., to provide that a taxpayer may not apply the same credit to both 
federal income and Florida corporate income taxes. 
 
Sections 37 and 38 – Credit for Rehabilitating Contaminated Sites (Brownfields) 
Present situation 
In 1998, the Legislature provided the Department of Environmental Protection the direction and 
authority to issue tax credits to encourage site rehabilitation in brownfield areas and to encourage 
voluntary cleanup of certain other types of contaminated sites. 
 
This corporate income tax credit is equal to 50 percent of the costs of voluntary cleanup activity 
that is integral to site rehabilitation at the following sites: 
                                                
179
 NAT’L SCI. FOUND., NSF/ANSI Standard 350 for Water Reuse Treatment Systems, available at 
https://d2evkimvhatqav.cloudfront.net/documents/ww_nsf_ansi350_qa_insert.pdf (last visited Apr. 16, 2023). 
180
 NAT’L SCI. FOUND., NSF/ANSI Standard 350 for Water Reuse Treatment Systems, available at 
https://d2evkimvhatqav.cloudfront.net/documents/ww_nsf_ansi350_qa_insert.pdf (last visited Apr. 16, 2023). See also Todd 
Woody, Install a Greywater System to Lower Utility Bills and Save Water, BLOOMBERG NEWS, Mar. 17, 2022, available at 
https://www.bloomberg.com/news/articles/2022-03-17/why-you-should-install-a-home-greywater-
system?leadSource=uverify%20wall (last visited Apr. 16, 2023).  BILL: CS/SB 7062   	Page 33 
 
 A site eligible for state-funded cleanup under the Drycleaning Solvent Cleanup Program;
181 
 
 A drycleaning solvent contaminated site at which the real property owner undertakes 
voluntary cleanup, provided that the real property owner has never been the owner or 
operator of the drycleaning facility; or 
 A brownfield site in a designated brownfield area.
182
 
 
The credits are limited as follows: 
 Eligible tax credit applicants may receive up to $500,000 per site per year in tax credits. 
 The total amount of tax credits for all sites that may be granted by the Department of 
Environmental Protection is $10 million annually. 
 In the event that approved tax credit applications exceed the $10 million annual 
authorization, the statute provides for remaining applications to roll over into the next fiscal 
year to receive tax credits in first come, first served order from the next year’s authorization. 
 
Between 1998 and 2020, the VCTC Program approved approximately $120.7 million in 
VCTCs.
183
 Since 2008, the tax credits approved have consistently exceeded the original $2 
million cap. The Legislature increased the cap from $2 million to $5 million in 2011, and then to 
$10 million in 2017. The Legislature provided for a one-time increase in 2015 (from $5 million 
to $21.6 million) to clear the backlog at that time, 
184 
and again in FY 2018-19, when an 
additional $8.5 million was authorized.
185
 
 
Proposed change 
The bill appropriates an additional $150 million for credits in Fiscal Years 2023-2024 through 
2027-2028. 
 
Section 40 – Corporate Income Tax Penalty Calculation 
Present Situation 
Florida has four “tax donation” programs that grant credits to corporate income taxpayers when 
the taxpayer makes a donation to the following programs: 
 The Florida Tax Credit Scholarship Program. 
 The New Worlds Reading Initiative. 
 The Strong Families Tax Credit. 
 The Live Local Program.
186
 
 
                                                
181
 Section 376.30781, F.S. 
182
 Section 220.1845, F.S. 
183
 FLA. DEP’T OF ENV. PROT., FLORIDA BROWNFIELDS REDEVELOPMENT PROGRAM ANNUAL REPORT AUGUST 2020, 6, 
available at https://floridadep.gov/sites/default/files/2019-20_BF_Annual_Report_Final_Cover_Letter.pdf (last visited Apr. 
15, 2023). 
184
 FLA. DEP’T OF ENV. PROT., FLORIDA BROWNFIELDS REDEVELOPMENT PROGRAM ANNUAL REPORT AUGUST 2020, 6, 
available at https://floridadep.gov/sites/default/files/2019-20_BF_Annual_Report_Final_Cover_Letter.pdf (last visited Apr. 
15, 2023). 
185
 Section. 220.1845(2)(f), F.S. 
186
 See ss. 220.1875, 220.1876, 220.1877, and 220.1878, F.S. Section 220.1878, F.S., is not yet published in the Florida 
Statutes; it was recently created by ch. 2023-17, Laws of Fla.  BILL: CS/SB 7062   	Page 34 
 
These programs allow taxpayers to effectively make their tax payments directly to the programs, 
in lieu of making their payments to the Department of Revenue. The taxpayers receive a credit 
which they use to avoid paying any additional amount to the Department of Revenue when they 
file their tax returns. 
 
Florida’s corporate income tax code allows taxpayers to request and receive an extension to file a 
tax return if they have extended their federal return or for other good cause, so long as they file a 
tentative tax return and pay, on or before the original due date, the amount estimated to be due.
187 
The extension is not valid, and interest and penalties may apply, if the taxpayer underpays the 
estimated tax due by more than the greater of $2,000 or 30 percent of the tax shown on the return 
when filed.
188
 
 
For purposes of calculating whether the underpayment is “more than 30 percent of the tax 
shown,” the Department of Revenue does not currently treat contributions made under any of the 
credit programs mentioned above as tax shown or tax paid. Instead, the calculation is based on 
the remaining tax shown to be due on the return after credits are taken. 
 
Proposed change 
The bill clarifies that for purposes of the underpayment penalty, and related extension 
revocations and interest charges that the “tax shown on the return when filed” includes the 
amount of allowable credits taken on the return pursuant to the Florida Tax Credit Scholarship 
Program, the New Worlds Reading Initiative Tax Credit, or the Strong Families Tax Credit. This 
treatment is already provided for the Live Local Program. 
 
Section 41 – Strong Families Tax Credit Limit Permanent Increase 
Present situation 
The Strong Families Tax Credit Program, established in s. 402.60, F.S., was created in 2021 to 
provide tax credits for businesses that make monetary donations to certain eligible charitable 
organizations that provide services focused on child welfare and well-being. The tax credits are a 
dollar-for-dollar credit against certain tax liabilities. 
 
The tax credit can be taken against the business’s liability for several state taxes, including: 
 Corporate income tax; 
 Insurance premium tax; 
 Severance taxes on oil and gas production; 
 Alcoholic beverage tax on beer, wine, and spirits; or 
 Self-accrued sales tax liability of direct pay permit holders. 
 
The annual tax credit cap for all credits under the program is $10 million per fiscal year. The 
Department of Revenue is required to approve the tax credits on a first-come, first-served basis 
and must obtain the approval of the Department of Business and Professional Regulation prior to 
approving an alcoholic beverage tax credit under s. 561.1213, F.S. 
                                                
187
 Section 220.222(2), F.S. 
188
 Section 220.222(2)(c), F.S.  BILL: CS/SB 7062   	Page 35 
 
 
Businesses that wish to participate in the program must apply to the Department of Revenue 
beginning October 1, 2021, for an allocation of tax credit. The taxpayer must specify in the 
application each tax for which the taxpayer requests a credit, the applicable taxable year for a 
credit under ss. 220.1877 or 624.51057, F.S., relating to the corporate income and insurance 
premium tax credits, and the applicable state fiscal year for a credit under ss. 211.0253, 
212.1834, or 561.1213, F.S., relating to oil and gas production, direct pay permit sales, and 
alcoholic beverage tax credits, respectively. 
 
Proposed change 
The bill amends s. 402.62, F.S., to increase the maximum credits under the program from $10 
million per fiscal year to $20 million per fiscal year, beginning in Fiscal Year 2023-2024. 
 
Section 43 – Back-to-School Sales Tax Holiday – 28 days – July 24, 2023, through August 6, 
2023, and January 1, 2024, through January 14, 2024 
Present situation 
Florida has enacted a “back-to-school” sales tax holiday twenty-one times since 1998. The 
following table describes the history of back-to-school sales tax holidays in Florida. 
 
Dates Length 
TAX EXEMPTION THRESHOLDS 
Clothing/ 
Footwear 
Wallets/ 
Bags 
Books/ 
Learning 
Aids/ Puzzles 
Computers 
School 
Supplies 
August 15-21, 1998 7 days $50 or less N/A N/A N/A N/A 
July 31-August 8, 
1999 
9 days $100 or less $100 or less N/A N/A N/A 
July 29-August 6, 
2000 
9 days $100 or less $100 or less N/A N/A N/A 
July 28-August 5, 
2001 
9 days $50 or less $50 or less N/A N/A $10 or less 
July 24-August 1, 
2004 
9 days $50 or less $50 or less $50 or less 
(Books) 
N/A $10 or less 
July 23-31, 2005 9 days $50 or less $50 or less $50 or less 
(Books) 
N/A $10 or less 
July 22-30, 2006 9 days $50 or less $50 or less $50 or less 
(Books) 
N/A $10 or less 
August 4-13, 2007 10 days $50 or less $50 or less $50 or less 
(Books) 
N/A $10 or less 
August 13-15, 2010 3 days $50 or less $50 or less $50 or less 
(Books) 
N/A $10 or less 
August 12-14, 2011 3 days $75 or less $75 or less N/A N/A $15 or less 
August 3-5, 2012 3 days $75 or less $75 or less N/A N/A $15 or less 
August 2-4, 2013 3 days $75 or less $75 or less N/A  $750 or less $15 or less 
August 1-3, 2014 3 days $100 or less $100 or less N/A First $750 of 
the sales price 
$15 or less 
August 7-16, 2015 10 days $100 or less $100 or less N/A First $750 of 
the sales price 
$15 or less 
  August 5-7, 2016 3 days $60 or less $60 or less N/A N/A $15 or less  BILL: CS/SB 7062   	Page 36 
 
 
Proposed change 
The bill provides for a sales tax holiday from July 24, 2023, through August 6, 2023, and from 
January 1, 2024, through January 14, 2024. During the holiday, the following items that cost 
$100 or less are exempt from the state sales tax and county discretionary sales surtaxes: 
 Clothing (defined as an “article of wearing apparel intended to be worn on or about the 
human body,” but excluding watches, watchbands, jewelry, umbrellas, and handkerchiefs); 
 Footwear (excluding skis, swim fins, roller blades, and skates); 
 Wallets; and 
 Bags (including handbags, backpacks, fanny packs, and diaper bags, but excluding 
briefcases, suitcases, and other garment bags). 
 
The bill also exempts various “school supplies” that cost $50 or less per item, and learning aids 
and jigsaw puzzles that cost $30 or less per item. “Learning aids” are defined as “flashcards or 
other learning cards, matching or other memory games, puzzle books and search-and-find books, 
interactive or electronic books and toys intended to teach reading or math skills, and stacking or 
nesting blocks or sets.” 
 
The bill exempts personal computers and related accessories with a sales price of $1,500 or less 
which are purchased for noncommercial home or personal use. This includes tablets, laptops, 
monitors, input devices, and non-recreational software. Cell phones, furniture and devices or 
software intended primarily for recreational use are not exempted. 
 
Dealers are authorized to opt out of the “back-to-school” sales tax holiday if less than five 
percent of the dealer’s gross sales of tangible personal property in the prior calendar year are 
comprised of items that would be exempt under the holiday. If a qualifying dealer chooses not to 
participate in the tax holiday, by July 17, 2023, for the holiday beginning in July, and by 
December 23, 2023, for the holiday beginning in January 2024, the dealer must notify the 
Department of Revenue in writing of its election to collect sales tax during the holiday and must 
post a copy of that notice in a conspicuous location at its place of business. 
 
The holiday does not apply to the following sales: 
 Sales within a theme park or entertainment complex, as defined in s. 509.013(9), F.S.; 
 Sales within a public lodging establishment, as defined in s. 509.013(4), F.S.; and 
 Sales within an airport, as defined in s. 330.27(2), F.S. 
 
  August 4-6, 2017 3 days $60 or less $60 or less N/A $750 or less $15 or less 
  August 3-5, 2018 3 days $60 or less $60 or less N/A N/A $15 or less 
  August 2-6, 2019 5 days $60 or less $60 or less N/A $1,000 or less $15 or less 
August 7-9, 2020 3 days $60 or less $60 or less N/A First $1,000 of 
the sales price 
$15 or less 
July 31-August 9, 
2021 
10 days $60 or less $60 or less N/A First $1,000 of 
the sales price 
$15 or less 
July 25-August 7, 
2022 
14 days $100 or less $100 or less $30 (Learning 
Aids/Puzzles) 
$1,500 or less $50 or less  BILL: CS/SB 7062   	Page 37 
 
Section 44 - Disaster Preparedness Sales Tax Holiday – 14 days – May 27, 2023, through 
June 09, 2023 
Present situation 
Florida has enacted a disaster preparedness sales tax holiday 9 times since 2006. During these 
holidays, the following items were exempt: 
 
 
A few of the holidays have included items that were not repeated every year. For instance, the 
2006 and 2007 holidays included cell phone batteries ($60 or less), cell phone chargers ($40 or 
less), storm shutters ($200 or less), carbon monoxide detectors ($75 or less), and any 
combination of items exempt under the holiday or existing law which were fold together for $75 
or less. The 2021 holiday included portable power banks selling for $60 or less. The 2022 
holiday included portable power banks selling for $60 or less, smoke detectors, smoke alarms, 
fire extinguishers, or carbon monoxide detectors selling for $70 or less; and specified items 
necessary for the evacuation of household pets, with item thresholds ranging from $2 (wet pet 
food) to $100 (portable kennels or carriers). 
 
The Florida Division of Emergency Management recommends having a disaster supply kit with 
items such as a battery operated radio, flashlight, batteries, and first-aid kit.
189
 
 
Proposed change 
During the holiday, the following items are exempt from the state sales tax and county 
discretionary sales surtaxes: 
 A portable self-powered light source selling for $40 or less. 
                                                
189
 FLA. DIV. OF EMERGENCY MGMT., Disaster Supply Kit Checklist, available at 
https://www.floridadisaster.org/planprepare/hurricane-supply-checklist/ (last visited Apr. 16, 2023). 
Dates Length 
TAX EXEMPTION THRESHOLDS 
Reusable 
Ice 
Light 
Source 
Fuel 
Containers 
Batteries 
Coolers 
and Ice 
Chests 
Radios 
Tie down 
tools and 
sheeting 
Generators 
May 21-June 1, 
2006* 
12 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$1000 or 
less 
June 1-June 12, 
2007* 
12 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$75 or 
less 
$50 or 
less 
$1000 or 
less 
May 31-June 8, 
2014** 
9 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$750 or less 
June 2 –June 4, 
2017 
3 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$750 or less 
June 1-7, 2018 7 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$750 or less 
May 31-June 6, 
2019 
7 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$750 or less 
May 29-June 4, 
2020 
7 days $10 or less $20 or 
less 
$25 or less $30 or 
less 
$30 or 
less 
$50 or 
less 
$50 or 
less 
$750 or less 
May 28 – June 6, 
2021*** 
10 days $20 or less $40 or 
less 
$50 or less $50 or 
less 
$60 or 
less 
$50 or 
less 
$100 or 
less 
$1000 or 
less 
May 28 – June 
10, 2022**** 
14 days $20 or less $40 or 
less 
$50 or less $50 or 
less 
$60 or 
less 
$50 or 
less 
$100 or 
less 
$1000 or 
less  BILL: CS/SB 7062   	Page 38 
 
 A portable self-powered radio, two-way radio, or weather-band radio selling for $50 or less. 
 A tarpaulin or other flexible waterproof sheeting selling for $100 or less. 
 An item normally sold as, or generally advertised as, a ground anchor system or tie-down kit 
selling for $100 or less. 
 A gas or diesel fuel tank selling for $50 or less. 
 A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding 
automobile and boat batteries, selling for $50 or less. 
 A nonelectric food storage cooler selling for $60 or less. 
 A portable generator used to provide light or communications or preserve food in the event 
of a power outage selling for $3,000 or less. 
 Reusable ice selling for $20 or less. 
 A portable power bank selling for $60 or less. 
 A smoke detector or smoke alarm selling for $70 or less. 
 A fire extinguisher selling for $70 or less. 
 A carbon monoxide detector selling for $70 or less. 
 Supplies necessary for the evacuation of household pets.
190
 For purposes of this exemption, 
necessary supplies are the noncommercial purchase of: 
o Bags of dry dog food or cat food weighing 50 or fewer pounds with a sales price of $100 
or less per bag. 
o Cans or pouches of wet dog food or cat food with a sales price of $10 or less per can or 
pouch or the equivalent if sold in a box or case. 
o Over-the-counter pet medications with a sales price of $100 or less per item. 
o Portable kennels or pet carriers with a sales price of $100 or less per item. 
o Manual can openers with a sales price of $15 or less per item. 
o Leashes, collars, and muzzles with a sales price of $20 or less per item. 
o Collapsible or travel-sized food bowls or water bowls with a sales price of $15 or less per 
item. 
o Cat litter weighing 25 or fewer pounds with a sales price of $25 or less per item. 
o Cat litter pans with a sales price of $15 or less per item. 
o Pet waste disposal bags with a sales price of $15 or less per package. 
o Pet pads with a sales price of $20 or less per box or package. 
o Hamster or rabbit substrate with a sales price of $15 or less per package. 
o Pet beds with a sales price of $40 or less per item. 
o Portable kennels or pet carriers selling for $100 or less;  
 Common household consumable items with a sales price of $30 or less. For purposes of this 
paragraph, the term “common household consumable items” means: 
o The following laundry detergent and supplies: powder detergent; liquid detergent; or pod 
detergent, fabric softener, dryer sheets, stain removers, and bleach. 
                                                
190
 The list of supplies necessary for the evacuation of household pets were identified by Girl Scout Troop 60601 as part of 
their Pet Preparedness Project they did for the Girl Scout Silver Award, the second highest honor a Girl Scout can earn. They 
noted in their request that “Per Pawlicy.com, 56% of Florida households own a pet. According to the website Statista.com, 
the annual expenses for dog owners is about $1200 and cats about $700…We know you care about the health and safety of 
Floridians’ pets because they are truly part of our family.” Additional information about storm preparation for pets is 
available at https://www.facebook.com/PetPreparednessProject (last visited Apr. 16, 2023), and more information on their 
initiative is available at https://www.change.org/p/governor-ron-desantis-please-make-pet-supplies-a-part-of-the-florida-
disaster-preparedness-tax-holiday-2022 (last visited Apr. 16, 2023).  BILL: CS/SB 7062   	Page 39 
 
o Toilet paper. 
o Paper towels. 
o Paper napkins and tissues. 
o Facial tissues. 
o Hand soap, bar soap and body wash. 
o Sunscreen and sunblock. 
o Dish soap and detergents, including powder detergents, liquid detergents, or pod 
detergents or rinse agents that can be used in dishwashers. 
o Cleaning or disinfecting wipes and sprays. 
o Hand sanitizer. 
o Trash bags. 
 
The holiday does not apply to the following sales: 
 Sales within a theme park or entertainment complex, as defined in s. 509.013(9), F.S.; 
 Sales within a public lodging establishment, as defined in s. 509.013(4), F.S.; and 
 Sales within an airport, as defined in s. 330.27(2), F.S. 
 
Section 45 – Recreational Sales Tax Holiday (“Freedom Summer”) – 3 months – May 29, 
2023, through September 4, 2023 
Present situation 
Florida enacted a recreational sales tax holiday in 2021 and 2022. In both years, the sales tax 
holiday was one week, held at the beginning of July. The holiday exempted recreational 
equipment and certain admissions to events. 
 
Proposed change 
The bill provides for a 14-week sales tax holiday from May 29, 2023, through September 4, 
2023, for specified admissions and items related to recreational activities. During the sales tax 
holiday, the following admissions, if purchased during this week, are exempt from the state sales 
tax and county discretionary sales surtaxes:
191
 
 
 A live music event scheduled to be held between May 29, 2023, and December 31, 2023; 
 A live sporting event scheduled to be held between May 29, 2023, and December 31, 2023; 
 A movie shown in a movie theater between May 29, 2023, and December 31, 2023; 
 Entry to a museum, including annual passes; 
 Use of or access to state parks, including annual passes; 
 Entry to a ballet, play, or musical theatre performance scheduled to be held between May 29, 
2023, and December 31, 2023; 
 Season tickets to ballet, play, music events, or musical theatre performances; 
 Entry to a fair, festival, or cultural event scheduled to be held between May 29, 2023, and 
December 31, 2023; and 
 Use of or access to gyms and physical fitness facilities between May 29, 2023, and 
December 31, 2023. 
                                                
191
 If an admission is purchased exempt under this section and is subsequently resold outside of the holiday period, tax will be 
collected on the resale price.  BILL: CS/SB 7062   	Page 40 
 
 
During the sales tax holiday, the following items are exempt from the state sales tax and 
discretionary sales surtax: 
 
 Boating and Water Activity Supplies 
o jackets, coolers, paddles, and oars selling for $75 or less; 
o Recreational pool tubes, pool floats, inflatable chairs, and pool toys selling for $35 or 
less; 
o safety flares selling for $50 or less; 
o Water skis, wakeboards, kneeboards, and recreational inflatable tubes or floats capable of 
being towed selling for $150 or less; 
o Paddleboards and surfboards selling for $300 or less; 
o Canoes and kayaks selling for $500 or less; and 
o Snorkels, goggles, and swimming masks selling for $25 or less. 
 Camping Supplies 
o Tents selling for $200 or less; 
o Sleeping bags, portable hammocks, camping stoves, and collapsible camping chairs 
selling for $50 or less; and 
o Camping lanterns or flashlights selling for $30 or less. 
 Fishing Supplies
192
 
o Rods and reels selling for $75 or less, if sold individually, or selling for $150 or less if 
sold as a set; 
o Tackle boxes or bags selling for $30 or less; and 
o Bait or fishing tackle selling for $5 or less, if sold per item, or selling for $10 or less if 
multiple items are sold together. 
 General Outdoor Supplies 
o Sunscreen or insect repellant selling for less than $15 or less; 
o Sunglasses selling for $100 or less; 
o Binoculars selling for $200 or less; 
o Water bottles selling for $30 or less; 
o Hydration packs selling for $50 or less; 
o Outdoor gas or charcoal grills selling for $250 or less; 
o Bicycle helmets selling for $50 or less; and 
o Bicycles selling for $500 or less. 
 Residential Pool Supplies 
o Individual residential pool and spa replacement parts, nets, filters, lights, and covers 
selling for $100 or less; and 
o Residential pool and spa chemicals purchased by an individual selling for $150 or less 
 Children’s Athletic Equipment 
o A consumer product, selling for $100 or less, that is designed or intended by the 
manufacturer for a child 12 years of age or younger for use by the child when child 
engages in athletic activity. 
 Children’s Toys 
o A consumer product, selling for $75 or less, designed or intended by the manufacturer for 
a child 12 years of age or younger for use by the child when the child plays. 
                                                
192
 The exemption for fishing supplies does not apply to supplies used for commercial fishing purposes.  BILL: CS/SB 7062   	Page 41 
 
 
The holiday does not apply to the following sales: 
 Sales within a theme park or entertainment complex, as defined in s. 509.013(9), F.S.; 
 Sales within a public lodging establishment, as defined in s. 509.013(4), F.S.; and 
 Sales within an airport, as defined in s. 330.27(2), F.S. 
 
Section 46 - Skilled Worker Tools Sales Tax Holiday – 7 days – September 2, 2023, through 
September 8, 2023 
Present situation 
In 2022, the Legislature enacted a seven-day sales tax holiday, during the week surrounding 
Labor Day, on tools used in skilled trades. Currently, there is no exemption for tools used by 
skilled trade workers, such as carpenters, electricians, plumbers, welders, pipefitters, masons, 
painters, heating and air conditioning technicians, and other service technicians. 
 
Proposed change 
The bill provides a seven-day sales tax holiday from September 2, 2023, through September 8, 
2023 for specified tools commonly used by skilled trade workers. During the sales tax holiday, 
the following items are exempt from the state sales tax and county discretionary sales surtaxes: 
 
 Hand tools selling for $50 or less; 
 Power tools selling for $300 or less; 
 Power tool batteries selling for $150 or less; 
 Work gloves selling for $25 or less; 
 Safety glasses selling for $50 or less; 
 Protective coveralls selling for $50 or less; 
 Work boots selling for $175 or less; 
 Tool belts selling for $100 or less; 
 Duffle/tote bags selling for $50 or less; 
 Tool boxes selling for $75 or less; 
 Tool boxes for vehicles selling for $300 or less; 
 Industry text books and code books selling for $125 or less; 
 Electrical voltage and testing equipment selling for $100 or less; 
 LED flashlights selling for $50 or less; 
 Shop lights selling for $100 or less; 
 Handheld pipe cutters, drain opening tools, and plumbing inspection equipment selling for 
$150 or less; 
 Shovels selling for $50 or less; 
 Rakes selling for $50 or less; 
 Hard hats and other head protection selling for $100 or less; 
 Hearing protection items selling for $75 or less; 
 Ladders selling for $250 or less; 
 Fuel cans selling for $50 or less; and 
 High visibility safety vest selling for $30 or less. 
  BILL: CS/SB 7062   	Page 42 
 
The holiday does not apply to the following sales: 
 Sales within a theme park or entertainment complex, as defined in s. 509.013(9), F.S.; 
 Sales within a public lodging establishment, as defined in s. 509.013(4), F.S.; and 
 Sales within an airport, as defined in s. 330.27(2), F.S. 
 
Section 47 - Energy Efficient Appliances 1-Year Sales Tax Exemption – July 1, 2023, 
through June 30, 2024 
Present situation 
The federal government, through the Environmental Protection Agency, certifies a number of 
products for their efficiency under the ENERGY STAR program.
193
 Products in the ENERGY 
STAR program are normally affixed with a label noting their certification under the applicable 
program.
194
 
 
From October 5 through October 11, 2006, Florida exempted from the sales and use tax specified 
energy efficient products priced under $1,500 and that met or exceeded the requirements of the 
federal ENERGY STAR program and were sold for noncommercial home or personal use:
195
 
 
From September 19, 2014 through September 21, 2014, Florida provided a sales tax exemption 
on the first $1,500 of the sales price of specified new ENERGY STAR products or 
WaterSense
196
 products.
197
 
 
A person was limited to a single purchase for each specific type of item listed above with a sales 
price over $500 during the holiday. A second purchase of the same type of product was subject 
to tax on the entire price. There was no requirement that the purchase be for personal use, or any 
specific prohibition against purchases for commercial use beyond the limit on the number of 
items that could be purchased without paying tax. 
 
Proposed change 
The bill creates a one-year sales tax exemption from July 1, 2023, through June 30, 2024, on the 
retail sale of these ENERGY STAR appliances: 
 Refrigerators or combined refrigerator/freezers selling for $4,500 or less; and 
 Water heaters and clothes washers or dryers selling for $1,500 or less. 
 
                                                
193
 Information about this program is available at https://www.energystar.gov/about (last visited Apr. 16, 2023). 
194
 See https://www.energystar.gov/products for more information about labeling and qualifying products (last visited Apr. 
16, 2023). 
195
 Section 6, ch. 2006-230, Laws of Fla. The items exempted were refrigerators, dishwashers, clothes washers, air 
conditioners, ceiling fans, light bulbs, dehumidifiers, and thermostats. 
196
 The federal WaterSense program certifies items that are water-efficient. Information about this program is available at 
https://www.epa.gov/watersense (last visited Apr. 16, 2023). 
197
 Section 21, ch. 2014-38, Laws of Fla. The ENERGY STAR items exempted were room air conditioners, air purifiers, 
ceiling fans, clothes washers, clothes dryers, dehumidifiers, dishwashers, freezers, refrigerators, water heaters, swimming 
pool pumps, and light bulbs. The WaterSense items exempted were bathroom sink faucets, faucet accessories, high-efficiency 
toilets and urinals, showerheads, and weather or sensor-based irrigation controllers.  BILL: CS/SB 7062   	Page 43 
 
Section 48 – Gas Ranges and Cooktops -- 1-Year Sales Tax Exemption – July 1, 2023, 
through June 30, 2024 
Present situation 
The U.S. Energy Information Administration estimates that eight percent of Florida households 
use natural gas cooking appliances.
198
 On average, natural gas is cheaper than electricity.
199
 
Additionally, gas ranges and cooktops allow for rapid temperature changes while cooking.
200
 
 
Currently, the retail sale of gas ranges and cooktops is not exempt from sales tax. 
 
Proposed change 
The bill provides a one-year sales tax exemption, from July 1, 2023, to June 30, 2024, on the 
retail sale of gas ranges and cooktops, which are defined as any range or cooktop fueled by 
combustible gas such as natural gas, propane, butane, liquefied petroleum gas, or other 
flammable gas. It does not include outdoor gas grills, camping stoves, or other portable stoves. 
 
Section 49 authorizes the Department of Revenue to adopt emergency rules pursuant to 
implement the provisions of the bill that amend s. 212.08, F.S., create ss. 220.197 and 220.199, 
F.S., and the temporary tax exemptions for ENERGY STAR appliances and gas ranges and 
cooktops. The emergency rules are effective for 6 months after adoption and may be renewed 
during the pendency of procedures to adopt permanent rules addressing the subject of the 
emergency rules. The rulemaking authority expires July 1, 2026. 
 
Section 50 authorizes the Department of Revenue to issue reimbursements to counties that, 
pursuant to chapter 2022-272, Laws of Florida, were required to refund property taxes to 
taxpayers whose residential property was rendered uninhabitable by Hurricanes Ian or Nicole. 
The bill appropriates $35 million to the Department of Revenue from which the department will 
issue the reimbursements. The department of is authorized to adopt rules to implement this 
section of the bill.  
Section 51 provides an effective date of July 1, 2023, except as otherwise provided. 
IV. Constitutional Issues: 
A. Municipality/County Mandates Restrictions: 
Article VII, s. 18(b) of the Florida Constitution provides that, except upon the approval of 
each house of the Legislature by a two-thirds vote of the membership, the Legislature 
may not enact, amend, or repeal any general law if the anticipated effect of doing so 
would be to reduce the authority that municipalities or counties have to raise revenue in 
the aggregate, as such authority existed on February 1, 1989. However, the mandates 
                                                
198
 U.S. ENERGY INFO. ADMIN., Highlights for Appliances in U.S. Homes by State, 2020, available at 
https://www.eia.gov/consumption/residential/data/2020/state/pdf/State%20Appliances.pdf (last visited Apr. 16, 2023). 
199
 U.S. ENERGY INFO. ADMIN., Florida State Energy Profile, https://www.eia.gov/state/print.php?sid=FL (last visited Apr.  
16, 2023). 
200
 WHIRLPOOL, Gas vs. Electric Stoves: Which is Best?,  https://www.whirlpool.com/blog/kitchen/electric-vs-gas-
ranges.html (last visited Apr. 16, 2023).  BILL: CS/SB 7062   	Page 44 
 
requirements do not apply to laws having an insignificant impact,
201
 which is $2.3 million 
or less for Fiscal Year 2023-2024.
202
 
 
The bill is estimated to reduce the authority local governments have to raise revenue from 
local option sales taxes and property taxes by $108.2 million in Fiscal Year 2023-2024; 
therefore, this bill may be a mandate subject to the requirements of Art. VII, s. 18(b) of 
the Florida Constitution. 
B. Public Records/Open Meetings Issues: 
None. 
C. Trust Funds Restrictions: 
None. 
D. State Tax or Fee Increases: 
This bill does not create or raise a state tax or fee. Therefore, the requirements of Art. 
VII, s. 19 of the Florida Constitution do not apply. 
E. Other Constitutional Issues: 
None identified. 
V. Fiscal Impact Statement: 
A. Tax/Fee Issues: 
The bill reduces revenues in total by $1,142.4 million, which is the sum of $419.7 million 
(recurring), and $722.7 million (pure nonrecurring in Fiscal Year 2023-2024 and 
reductions resulting from nonrecurring impacts in future years). Total tax reductions are 
represented by the sum of the recurring impacts (reflecting the annual value of permanent 
tax cuts when fully implemented) and the pure nonrecurring impacts (reflecting 
temporary tax reductions).  
 
The bill reduces revenues in Fiscal Year 2023-2024 by $944.4 million ($419.7 million 
recurring); General Revenue Fund receipts are reduced by $814.3 million ($339.3 million 
recurring), state trust fund receipts are increased by $27.2 million (reduced by $2.6 
million recurring); and local government revenue is reduced by $157.3 million ($77.8 
million recurring), as displayed in table 1 below. 
                                                
201 
FLA. CONST. art. VII, s. 18(d). An insignificant fiscal impact is the amount not greater than the average statewide 
population for the applicable fiscal year multiplied by $0.10. See FLA. SENATE COMM. ON CMY. AFFAIRS, Interim Report 
2012-115: Insignificant Impact, (September 2011), available at 
http://www.flsenate.gov/PublishedContent/Session/2012/InterimReports/2012-115ca.pdf (last visited Apr. 16, 2023). 
202
 Based on the Demographic Estimating Conference’s estimated population adopted on July 18, 2022. The conference 
packet is available at http://www.edr.state.fl.us/Content/conferences/population/archives/220718demographic.pdf (last 
visited Apr. 16, 2023).  BILL: CS/SB 7062   	Page 45 
 
 FY 2023-24 TAX CUT ALLOCATION
1st Yr. Recur. 1st Yr. Recur. 1st Yr. Recur. 1st Yr. Recur.
1Sales Tax: Adult Incontinence Products - Perm (19.9)         (21.7)         (*) (*) (5.3)           (5.8)           (25.2)         (27.5)           
2Sales Tax: Baby and Toddler Products - Perm (114.9)       (125.3)       (*) (*) (30.6)         (33.4)         (145.5)       (158.7)         
3Sales Tax: Oral Hygiene Products - Perm	(28.7)         (31.4)         (*) (*) (7.7)           (8.4)           (36.4)         (39.8)           
4Sales Tax: Collection Allowance - First $45 - Perm (96.6)         (105.5)       2.7            3.0            -            -            (93.9)         (102.5)         
5Sales Tax: Energy Star Appliances - 1 Year (62.4)         -            (*) -            (16.6)         -            (79.0)         -              
6Sales Tax: Gas Ranges and Cooktops - 1 Year	(5.0)           -            (*) -            (1.3)           -            (6.3)           -              
7Sales Tax: Freedom Summer - 3 Months	(181.6)       -            (*) -            (48.3)         -            (229.9)       	-              
8
Sales Tax: Back-to-School Sales Tax Holiday - 2 * 2 
Weeks
(126.8)       -            (*) -            (33.8)         -            (160.6)       	-              
9Sales Tax: Disaster Preparedness Holiday - 14 Days (56.8)         -            (*) (*) (15.1)         -            (71.9)         -              
10Sales Tax: Skilled Worker Tool Holiday - 7 Days (12.2)         -            (*) -            (3.2)           -            (15.4)         -              
11
Sales Tax: Exempt Renewable Natural Gas Machinery 
and Equipment
(1.5)           (0.7)           (*) (*) (0.4)           (0.2)           (1.9)           (0.9)             
12Sales Tax: Exempt Firearm Storage Devices	(3.2)           (3.6)           (*) (*) (0.9)           (0.9)           (4.1)           (4.5)             
13
Sales Tax: Distribution for Horse Breeding and Racing 
Promotion
(27.5)         -            27.5          -            -            -            -            -              
14Ad Valorem: Parsonages and Burial Grounds	-            -            -            -            -            -            -            -              
15Ad Valorem: 197.319 Property Tax Refund	-            -            -            -            -            ** -            **
16Ad Valorem: Educational Property - 10 yrs.	-            -            -            -            (4.5)           (4.5)           (4.5)           (4.5)             
17Ad Valorem: Educational Property - 98 yr. lease -            -            -            -            (*) (*) (*) (*)
18
Ad Valorem: Definition of First Responder - Federal 
LEO
-            -            -            -            -            (*) -            (*)
19Ad Valorem: "Entitled to" Transfer - Osceola -            -            -            -            -            -            -            -              
20Ad Valorem: Disabled Vet Refund - Year of Purchase -            -            -            -            (0.1)           (0.2)           (0.1)           (0.2)             
Ad Valorem: Residency Requirement - Court Case -            -            -            -            -            -            -            -              
22
Special Assessments: Prohibition of Special 
Assessments on Agricultural Lands
-            -            -            -            (23.7)         (23.7)         (23.7)         (23.7)           
23
Corp. Inc. Tax: Brownfields Rehabilitation Tax Credit 
Cap Increase - 5 yrs.
(30.0)         -            -            -            -            -            (30.0)         -              
24
Corp. Inc. Tax: Underpayment Penalty Calculation - 
Tax Donation Programs
0/(*) (*) -            -            -            -            0/(*) (*)
25
Corp. Inc. Tax: Residential Graywater Systems Tax 
Credit
(**) (**) -            -            -            -            (**) (**)
26CIT/IPT: Historic Property Tax Credit	-            (38.6)         -            -            -            -            -            (38.6)           
27
Doc Stamp Tax: Exemption for Alarm System 
Contractors
(0.8)           (0.8)           (0.7)           (0.7)           -            -            (1.5)           (1.5)             
28Doc & Int. Tax: 504 Loans	(*) (*) (*) (*) -            -            (*) (*)
29Fuel Tax: Natural Gas Fuel Taxes Delay	(*) -            (0.2)           -            (0.1)           -            (0.3)           -              
30Local CST: Freeze Rate Increases Until Jan. 1, 2026 -            -            -            -            -            -            -            -              
31
Pari-Mutuel Tax: Refund of pari-mutuel taxes limited to 
HISA compliance
(0.2)           (0.4)           (2.1)           (4.9)           -            -            (2.3)           (5.3)             
32
Various Taxes: Strong Families Tax Credit Cap 
Increase
(10.0)         (10.0)         -            -            -            -            (10.0)         (10.0)           
33Various Taxes: Local Tax Referendum	-            -            -            -            -            -            -            -              
34Sales Tax: Storage of Electrical Energy	-            (**) -            (**) -            (**) -            (**)
35Local SUT: Local Food & Beverage/MRT	-            -            -            -            0/** 0/** 0/** 0/**
36Ad Valorem: VAB Appeal Threshold Increase	-            -            -            -            (0.4)           (0.4)           (0.4)           (0.4)             
37
Sales Tax: Exempt Sales by Small Private 
Investigators
(1.2)           (1.3)           (*) (*) (0.3)           (0.3)           (1.5)           (1.6)             
38
Tourist Dev. Tax: Public Safety Services in Certain 
Small Counties
-            -            -            -            -            -            -            -              
39
Tourist Dev. Tax: Public Safety Services in Certain 
Fiscally Constrained Counties
-            -            -            -            -            -            -            -              
40
Appropriation: Reimbursement to counties for refunds 
issued to property owners affected by Hurricanes Ian 
and Nicole
(35.0)         -            -            -            35.0          -            -            -              
2023-24 (814.3)       (339.3)       27.2          (2.6)           (157.3)       (77.8)         (944.4)       (419.7)         
Nonrecurring Out-year Impacts	Cash Recur. Cash Recur. Cash Recur. Cash Recur.
41Sales Tax: Energy Star Appliances - 1 Year	(5.7)           -            (*) -            (1.5)           -            (7.2)           -              
42Sales Tax: Gas Ranges and Cooktops - 1 Year	(0.5)           -            (*) -            (0.1)           -            (0.6)           -              
43
Sales Tax: Distribution for Horse Breeding and Racing 
Promotion
(27.5)         -            27.5          -            -            -            -            -              
44
Corp. Inc. Tax: Brownfields Rehabilitation Tax Credit 
Cap Increase - 5 yrs.
(120.0)       -            -            -            -            -            (120.0)       	-              
45Fuel Tax: Natural Gas Fuel Taxes Delay	(0.2)           -            (1.0)           -            (0.3)           -            (1.5)           -              
Out Years (153.9)       -            26.5          -            (1.9)           -            (129.3)       	-              
Tax Package Total (968.2)       (339.3)       53.7          (2.6)           (159.2)       (77.8)         (1,073.7)    (419.7)         
Pure Nonrecurring (722.7)         
Recurring + Pure Nonrecurring (1,142.4)      
CS/SB 7062
TotalGeneral Revenue State Trust Funds Local/Other
General Revenue State Trust Funds Local/Other	Total
(*) Impact less than $100,000; (**) Impact is indeterminate; 0/(*)If an impact exists, it will be less than 
$100,000; 0/** if an impact exists, it will be more than $100,000.
(1) Ad valrem tax impacts assume current rates.
(2) Recurring tax cut total= -$419.7
Pure nonrecurring tax cuts= -$722.7
-$1,142.4  BILL: CS/SB 7062   	Page 46 
 
B. Private Sector Impact: 
Taxpayers, both businesses and individuals, will experience significant tax savings. 
C. Government Sector Impact: 
The Department of Revenue, Department of State, and the Florida Gaming Commission 
will need to engage in rulemaking and will likely incur implementation costs. 
 
The bill appropriates $35 million to the Department of Revenue and requires the 
department to use those funds to reimburse local governments for property tax refunds 
required by chapter 2022-272, Laws of Florida, which related to refunds of property taxes 
levied on residential property damaged by Hurricanes Ian or Nicole from 2022. 
VI. Technical Deficiencies: 
None. 
VII. Related Issues: 
None. 
VIII. Statutes Affected: 
This bill creates the following sections of the Florida Statutes: 220.197, 220.199, 550.09516, and 
571.265. 
 
This bill substantially amends the following sections of the Florida Statutes: 125.01, 125.0104, 
125.0108, 125.901, 194.036, 196.081, 196.196, 196.198, 197.319, 199.145, 201.08, 201.21, 
202.19, 206.9952, 206.9955, 206.996, 212.0306, 212.055, 212.08, 212.12, 212.20, 213.053, 
220.02, 220.13, 220.1845, 220.222, 336.021, 336.025, 376.30781, 402.62, 571.26, and 624.509. 
IX. Additional Information: 
A. Committee Substitute – Statement of Substantial Changes: 
(Summarizing differences between the Committee Substitute and the prior version of the bill.) 
CS by Appropriations on April 25, 2023: 
The committee substitute: 
 Permanently exempts from sales and use tax the purchase of machinery and 
equipment necessary for the storage of at least 5 megawatts of electricity. 
 Permanently exempts from sales and use tax the sale of taxable private investigation 
services by a small private investigation company. 
 Authorizes counties to impose the local food and beverage sales tax in cities that 
impose the municipal resort tax if approved by referendum. 
 Amends the ad valorem property value and percentage thresholds below which a 
property appraiser is not authorized to appeal changes made by the value adjustment 
board.  BILL: CS/SB 7062   	Page 47 
 
 Provides $35 million to the Department of Revenue to reimburse local governments 
for refunds of ad valorem taxes related to Hurricanes Ian and Nicole. 
B. Amendments: 
None. 
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.