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FL S0116
Bill
Status
Failed
5/5/2023
Primary Sponsor
Commerce and Tourism
Click for details
AI Summary
- Creates a sales tax exemption for private investigation services sold by "small private investigative agencies" in Florida, effective July 1, 2023
- Defines a "small private investigative agency" as a licensed private investigator employing three or fewer full-time or part-time employees and charging less than $150,000 for taxable private investigation services in the previous calendar year across all commonly owned businesses
- The exemption may not apply during the first calendar year a small private investigative agency begins conducting taxable sales of private investigation services
- Authorizes the Florida Department of Revenue to adopt emergency rules to implement the exemption, with such rules effective for 6 months after adoption and renewable while permanent rulemaking is pending
- The Department of Revenue's emergency rulemaking authority expires January 1, 2027
Legislative Description
Taxation of Investigative Services
Last Action
Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157)
5/5/2023
Committee Referrals
Appropriations3/14/2023
Finance and Tax2/16/2023
Full Bill Text
No bill text available