Loading chat...

FL S0500

Bill

Status

Introduced

12/10/2013

Primary Sponsor

Commerce and Tourism

Click for details

Origin

Senate

2014 Regular Session

AI Summary

  • Removes sales tax from security systems services and related protection services, effective July 1, 2014
  • Updates service classifications to include investigative services, security guard and patrol services, and armored car services under NAICS codes 561611, 561612, and 561613
  • Clarifies that law enforcement officers performing approved duties in their jurisdiction are not subject to sales tax, regardless of whether the work is characterized as "extra duty" or "secondary employment"
  • Maintains 6 percent sales tax on nonresidential janitorial services and building pest control services
  • Updates NAICS reference from 2007 to 2012 classification system and makes technical corrections to tax exemption requirements and seller documentation obligations

Legislative Description

Sales, Storage, and Use Tax

Last Action

Withdrawn from further consideration

3/20/2014

Committee Referrals

Finance and Tax Appropriations Subcommittee2/19/2014
Commerce And Tourism12/18/2013

Full Bill Text

No bill text available