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FL S0686
Bill
AI Summary
- Exempts investigation and personal background check services (NAICS 561611), security guards and patrol services (NAICS 561612), and armored car services (NAICS 561613) from Florida's 6% sales and use tax, effective July 1, 2023
- Retains the 6% sales tax on security systems services (NAICS 561621), which remain taxable under the existing framework, along with nonresidential cleaning and pest control services
- Removes the specific sales tax exemption for fingerprint services required under concealed weapon or firearm license applications (ss. 790.06 and 790.062), as those services now fall under the broader investigation services exemption
- Renames the remaining taxable category from "detective, burglar protection, and other protection services" to "security systems" services to reflect the narrowed scope of taxable security-related services
- Maintains existing provisions that law enforcement officers performing approved duties in uniform and within their arrest jurisdiction are not considered to be performing taxable security services
Legislative Description
Sales Tax Exemption for Certain Investigation and Security Services
Last Action
Died in Commerce and Tourism
5/5/2023
Full Bill Text
No bill text available