The Florida Bar has issued a summary of the tax provisions of the Florida 2006 Legislative Session. The highlights include:
- Increased business property sales tax exemptions to spur business investment
- Hurricane preparedness sales tax holiday renewed
- Sales tax holiday for purchase of energy efficient appliances for home or personal use
- Back to school sales tax holiday renewed
- Expanded ability of homeowner to repair or replace a home damaged in a casualty loss without triggering an adjustment to appraised values under the Save Our Homes ad valorem tax value limit rules
- Changes to homestead exemption
- Repeal of annual intangibles tax
- Authorizes an additional $2 per day rental car surcharge for counties.
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