FL S1616

Allows copies of valid permits from county or municipal building departments to satisfy permit requirements for sales and use tax refunds on building materials in enterprise zones.

Expands building materials exemptions to apply to both sales tax and use tax (previously applied only to sales tax) for rehabilitation in enterprise zones and redevelopment projects.

Broadens definition of "building materials" to include materials used in housing project or mixed-use project developments.

Expands "housing project" definition to include conversion of manufacturing, industrial, or other buildings for redevelopment purposes.

Expands "mixed-use project" definition to include conversion of other buildings and adds affordable housing construction requirements in designated brownfield areas.