FL S0870

Exempts new Energy Star and WaterSense products from sales and use tax from 12:01 a.m. September 16, 2016 through 11:59 p.m. September 18, 2016, for items priced at $3,000 or less.

Limits purchases to one of each specific product type priced at $500 or more per person during the holiday period; additional purchases of the same product type at $500+ are subject to tax.

Energy Star products include room air conditioners, air purifiers, ceiling fans, clothes washers and dryers, dehumidifiers, dishwashers, freezers, refrigerators, water heaters, swimming pool pumps, and light bulb packages certified by the EPA and Department of Energy.

WaterSense products include bathroom sink faucets, faucet accessories, high-efficiency toilets and urinals, showerheads, and weather or sensor-based irrigation controllers certified by the EPA's WaterSense program.

Authorizes the Department of Revenue to adopt emergency rules to implement the tax holiday, effective July 1, 2016.