FL H1231

Creates a 10 percent sales tax refund for eligible job training organizations on sales of goods donated to the organization, with refunds reserved exclusively for growth in employment hours, job training services, or veteran employment services.

Establishes eligibility requirements: organizations must be tax-exempt under IRC section 501(c)(3), provide job training to low-income persons or those with employment barriers, be accredited by the Commission on Accreditation of Rehabilitation Facilities, and be certified by the Department of Economic Opportunity.

Caps total refunds at $2 million per state fiscal year on a first-come, first-served basis, with organizations applying between August 1-31 annually and submitting initial applications to the Department of Economic Opportunity by July 15.

Requires eligible organizations to submit annual reports by July 15 detailing refund usage, employment hours growth, job training participation numbers, and continued compliance with eligibility requirements.

Authorizes the Department of Revenue to audit refunds within 4 years of issuance, with overpayments or refunds to ineligible organizations subject to repayment plus interest at rates calculated per section 213.235; takes effect July 1, 2018.