FL S1450

Creates a sales tax refund program allowing nonprofit organizations providing job training and employment services to low-income persons to receive a refund of 10 percent of sales taxes remitted on donated goods.

Eligible organizations must be 501(c)(3) exempt organizations accredited by the Commission on Accreditation of Rehabilitation Facilities, serving low-income persons, individuals with workplace disadvantages, or those with employment barriers.

Refunds must be reserved exclusively for growth in employment hours, job training services, or employment services for veterans, with a statewide cap of $2 million per fiscal year distributed on a first-come, first-served basis.

Organizations seeking refunds must apply to the Department of Economic Opportunity by July 15 for certification, then apply to the Department of Revenue between August 1-31 each year for actual refund disbursement.

Refund recipients must submit annual reports by August 1 detailing refund usage, employment hour growth, participant numbers, and continued eligibility; the Department of Revenue may audit refunds within 4 years with overpayments subject to repayment plus interest.