House Bill 1683 Summary

• Exempts sales of electricity to homeowners' associations from the 7% sales tax when used solely to operate street lights and security equipment for safety and security purposes within the association's boundaries.

• Exempts sales of street lights and security equipment to homeowners' associations from sales tax when used solely for providing or enhancing safety and security measures within the association's boundaries.

• Defines "security equipment" to include alarm systems, cameras, video equipment, and other monitoring, recording, or surveillance equipment.

• Effective date: July 1, 2017.