The Legislature decided to tax the full amount paid to the issuer of a service warranty, an extended warranty sold in connection with a washing machine, for example, rather than to tax such parts, if any, as might later be used to maintain or repair the washing machine.
Only during Florida's brief experiment with the taxation of services in 1987 were services generally subjected to Florida sales and use tax and that was accomplished not by the mere repeal of some "exemption" from tax, but by the affirmative imposition of tax on specified service transactions.
Florida cannot lawfully fail to extend the credit in question, yet the number is lumped with exemptions which could be lawfully repealed for the purpose of raising additional revenue.
Florida’s support of pre-kindergarten has been a difficult ride, however, legislation was passed in December 2004 to provide free, voluntary pre-k for every four-year-old in the state beginning in August 2005.
In November, 58.6 percent of Florida voters approve a ballot initiative to require that high-quality pre-k be made available on a voluntary basis to all four year old children in the state by September 2005.
Florida's fight for pre-k has been led by Dave Lawrence, former publisher of the Miami Herald; Alex Penelas, Mayor of Miami-Dade County; and Roy Miller, president of the non-partisan Children's Campaign.