Bill Text: FL S0572 | 2015 | Regular Session | Introduced
Bill Title: School Support Organizations
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-05-01 - Died on Calendar [S0572 Detail]
Download: Florida-2015-S0572-Introduced.html
Florida Senate - 2015 SB 572 By Senator Montford 3-00208-15 2015572__ 1 A bill to be entitled 2 An act relating to school support organizations; 3 amending s. 212.08, F.S.; defining the term “school 4 support organization”; authorizing such organizations 5 to pay tax on specified items purchased for resale in 6 lieu of collecting the tax upon resale; providing an 7 effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (ll) of subsection (7) of section 12 212.08, Florida Statutes, is amended to read: 13 212.08 Sales, rental, use, consumption, distribution, and 14 storage tax; specified exemptions.—The sale at retail, the 15 rental, the use, the consumption, the distribution, and the 16 storage to be used or consumed in this state of the following 17 are hereby specifically exempt from the tax imposed by this 18 chapter. 19 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 20 entity by this chapter do not inure to any transaction that is 21 otherwise taxable under this chapter when payment is made by a 22 representative or employee of the entity by any means, 23 including, but not limited to, cash, check, or credit card, even 24 when that representative or employee is subsequently reimbursed 25 by the entity. In addition, exemptions provided to any entity by 26 this subsection do not inure to any transaction that is 27 otherwise taxable under this chapter unless the entity has 28 obtained a sales tax exemption certificate from the department 29 or the entity obtains or provides other documentation as 30 required by the department. Eligible purchases or leases made 31 with such a certificate must be in strict compliance with this 32 subsection and departmental rules, and any person who makes an 33 exempt purchase with a certificate that is not in strict 34 compliance with this subsection and the rules is liable for and 35 shall pay the tax. The department may adopt rules to administer 36 this subsection. 37 (ll) Parent-teacher organizations and, parent-teacher 38 associations, school support organizations, and schools having 39 grades K through 12.— 40 1. Sales or leases to parent-teacher organizations and 41 associations the purpose of which is to raise funds for schools 42 that teach grades K through 12 and that are associated with 43 schools having grades K through 12 are exempt from the tax 44 imposed by this chapter. 45 2. Parent-teacher organizations and associations described 46 in subparagraph 1.,and schools that teachhavinggrades K 47 through 12,may pay tax to their suppliers on the cost price of 48 school materials and supplies purchased, rented, or leased for 49 resale or rental to students in grades K through 12, of items 50 sold for fundraising purposes, and of items sold through vending 51 machines located on the school premises, in lieu of collecting 52 the tax imposed by this chapter from the purchaser. This 53 subparagraphparagraphalso applies to food or beverages sold 54 through vending machines located in the student lunchroom or 55 dining room of a school that teaches grades Khaving56kindergartenthroughgrade12. 57 3. School support organizations may pay tax, as applicable 58 under this chapter, to their suppliers on the cost price of 59 food, drink, and supplies necessary to serve such food and 60 drink, if the items are purchased for resale, in lieu of 61 collecting the tax from the purchaser. For purposes of this 62 subparagraph, the term “school support organization” means an 63 entity organized solely to raise funds to support 64 extracurricular activities at public, parochial, or nonprofit 65 schools that teach grades K through 12. 66 Section 2. This act shall take effect July 1, 2015.