FL H4055

Deletes the 6 percent sales and use tax on detective, burglar protection, and other protection services (NAICS 561611, 561612, 561613, 561621), effective July 1, 2013

Deletes the 6 percent sales and use tax on nonresidential cleaning services and nonresidential building pest control services (NAICS 561710 and 561720)

Exempts law enforcement officers performing approved duties in their jurisdiction while in uniform from the protection services tax, regardless of whether characterized as "extra duty," "off-duty," or "secondary employment"

Updates cross-references in sections 212.0501 and 212.08 to conform to the removal of taxed service categories

Effective date: July 1, 2013