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TIP # 00A01-23
DATE ISSUED: 08/11/00

Exemption From Sales Tax For Materials For Construction Of Single-Family Homes In Certain Areas and Building Materials In Redevelopment Projects Materials For Construction of Single-Family Homes In Certain Areas

Sales taxes paid on building materials purchased on or after July 1, 2000, and the labor associated with construction of a single-family home located in an enterprise zone, empowerment zone, or Front Porch Florida Community are eligible for refund. Qualified homes may have an appraised value of not more than $160,000. The home must be occupied by the owner for residential purposes. The exemption is received through a refund of previously paid taxes by applying to the Department of Revenue and providing the required information within six months after the home is substantially completed.

 

Building Materials In Redevelopment Projects

Sales taxes paid on building materials purchased on or after July 1, 2000, used in the construction of a housing project or mixed-use project located in an urban high-crime area, enterprise zone, empowerment zone, Front Porch Community, designated brownfield area, or urban infill area, are eligible for refund. Housing projects are those converting existing manufacturing or industrial buildings to housing units in such areas, and in which the developer agrees to set aside at least 20% of the units for low-income and moderate-income residents. Mixed-use projects are those converting existing manufacturing or industrial buildings to mixed-use units including artistsí studios, art and entertainment, or other related uses, in such areas, and in which the developer agrees to set aside at least 20% of the square footage of the project for low-income and moderate-income housing. The exemption may be received by the owner through a refund of previously paid taxes by applying to the Department of Revenue and providing the required information within six months after the project is substantially completed.

Changes To The Urban High-Crime Area Job Tax Credit Program, Rural Job Tax
Credit Program, and Enterprise Zone Jobs Credit Against Corporate Income Tax

Effective July 1, 2000, references to "WAGES program participant" associated with legislation governing the Urban High-Crime Area Job Tax Credit Program, Rural Job Tax Credit Program, and Enterprise Zone Jobs Credit against corporate income tax, are changed to reference "welfare transition program participants."

 

 





FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.

 

References:
Chapters 2000-165 and 2000-353, L.O.F.
Sections 212.08(5)(n) and (o), F.S.
Section 212.097, F.S.
Section 212.098, F.S.
Section 220.181, F.S.