- Transport eight passengers or less,
- Is equipped with a lift or ramp that is designed to transport physically disabled persons or contains any other device that enables the transportation of, physically disabled persons, including those who use wheelchairs, motorized wheelchairs, or similar mobility aids;
- Complies with the accessibility requirements of the Americans with Disabilities Act of 1990 and meets all federal motor vehicle safety standards and regulations adopted under that act.
If the lift or ramp or any other device is installed through an aftermarket conversion of a stock vehicle, only the value of the conversion is exempt.
Sales Tax Holiday 2012
A sales tax holiday is enacted for 2012. State sales tax and county discretionary sales surtax will not be collected from 12:01 a.m. on August 3, 2012, through 11:59 p.m. on August 5, 2012, sales of the following:
- Fanny packs, and
- School supplies
The bill defines clothing as any article intended to be worn on or about the human body, excluding watches, watchbands, jewelry, umbrellas, or handkerchiefs, and all footwear, excluding skis, swim fins, roller blades, and skates.
School supplies are defined as pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue or paste, rulers, computer disks, protractors, compasses, and calculators.
Enterprise Zones Authorized
Charlotte and Citrus Counties have been authorized to apply for enterprise zone status. The counties must submit their applications by December 31, 2012 and follow all statutory requirements set forth. Once designated an Enterprise zone, Charlotte and Citrus county taxpayers will become eligible for corporate income, sales and use, and property tax breaks.
The new legislation is effective January 1, 2013.
For Further Information: