Florida HB 723: Rural Counties

Bill Text

HB 723 2026

CODING: Words stricken are deletions; words underlined are additions.
hb723-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to rural counties; amending s. 212.08, 2
F.S.; providing an exemption from the sales and use 3
tax for industrial machinery and equipment used by 4
wholesalers in fiscally constrained counties; amending 5
s. 215.971, F.S.; clarifying a provision relating to 6
agreements funded with federal or state assistance; 7
requiring a state agency to expedite certain payment 8
requests; amending s. 216.0153, F.S.; prohibiting the 9
state from purchasing certain land in a fiscally 10
constrained county; providing exceptions; requiring 11
the Department of Environmental Protection to provide 12
a certain explanation to a fiscally constrained county 13
within a specified timeframe; amending s. 339.2816, 14
F.S.; increasing the amount of an annual appropriation 15
to the Small County Road Assistance Program beginning 16
in a specified fiscal year; amending s. 339.2818, 17
F.S.; authorizing a specified amount from the State 18
Transportation Trust Fund to be used to fund the Small 19
County Outreach Program beginning in a specified 20
fiscal year; amending s. 409.975, F.S.; requiring the 21
Agency for Health Care Administration to determine 22
which providers in hospitals located in rural areas 23
are essential Medicaid providers; creating s. 1011.79, 24
F.S.; creating the Rural District Graduate Placement 25

HB 723 2026

CODING: Words stricken are deletions; words underlined are additions.
hb723-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

Incentive Pilot program within the Department of 26
Education for a specified purpose; subject to 27
legislative appropriation, requiring the department to 28
provide a certain bonus to a school district or 29
charter school located in a fiscally constrained 30
county for specified purposes; requiring the amount of 31
the bonus to be specified in the General 32
Appropriations Act; providing for proration of funds; 33
requiring a graduate's employment to be verified using 34
certain data; requiring certain entities to assist 35
rural school districts and charter schools with 36
increasing the employment of certain students; 37
requiring rural school districts and charter schools 38
that earn a bonus to use such funds for specified 39
purposes; providing for expiration; requiring the 40
State Board of Education to adopt rules; providing an 41
effective date. 42
43
Be It Enacted by the Legislature of the State of Florida: 44
45
Section 1. Paragraph (w) is added to subsection (5) of 46
section 212.08, Florida Statutes, to read: 47
212.08 Sales, rental, use, consumption, distribution, and 48
storage tax; specified exemptions.—The sale at retail, the 49
rental, the use, the consumption, the distribution, and the 50

HB 723 2026

CODING: Words stricken are deletions; words underlined are additions.
hb723-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

storage to be used or consumed in this state of the following 51
are hereby specifically exempt from the tax imposed by this 52
chapter. 53
(5) EXEMPTIONS; ACCOUNT OF USE.— 54
(w) Industrial machinery and equipment used by food 55
wholesalers in fiscally constrained counties.— 56
1. As used in this paragraph: 57
a. "Fiscally constrained county" means a county that is 58
entirely within a rural area of opportunity as designated by the 59
Governor pursuant to s. 288.0656 or a county for which the value 60
of a mill will raise no more than $5 million in revenue, based 61
on the taxable value certified pursuant to s. 1011.62(4)(a)1.a., 62
from the previous July 1. 63
b. "Food establishment" has the same meaning as in s. 64
500.03. 65
c. "Industrial machinery and equipment" means tangible 66
personal property or other property that has a depreciable life 67
of at least 3 years and that is used as an integral part in the 68
manufacturing, processing, packing, holding, production, or sale 69
of wholesale food products. The term includes a building and its 70
structural components, including heating and air-conditioning 71
systems. 72
2. Industrial machinery and equipment purchased by a food 73
establishment that is manufacturing, processing, packing, 74
holding, producing, or selling food at wholesale at fixed 75

HB 723 2026

CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

locations within a fiscally constrained county is exempt from 76
the tax imposed by this chapter. If, at the time of purchase, 77
the purchaser furnishes the seller with a signed certificate 78
certifying the purchaser's entitlement to exemption permitted by 79
this paragraph, the seller is not required to collect the tax on 80
the sale of such item, and the department shall look solely to 81
the purchaser for recovery of the