Bill Text: FL S0892 | 2014 | Regular Session | Introduced
Bill Title: Tax on Sales, Use, and Other Transactions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2014-05-02 - Died in Education, companion bill(s) passed, see HB 5601 (Ch. 2014-38) [S0892 Detail]
Download: Florida-2014-S0892-Introduced.html
Florida Senate - 2014 SB 892 By Senator Bradley 7-01220-14 2014892__ 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; amending s. 212.08, F.S.; expanding a 4 sales and use tax exemption for school lunches to 5 include colleges and universities; providing an 6 effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (r) of subsection (7) of section 11 212.08, Florida Statutes, is amended, and paragraph (kkk) is 12 added to that subsection, 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 (r) School booksand school lunches.—This exemption applies 38 to school books used in regularly prescribed courses of study,39and to school lunches servedin public, parochial, or nonprofit 40 schools operated for and attended by pupils of grades K through 41 12. Yearbooks, magazines, newspapers, directories, bulletins, 42 and similar publications distributed by such educational 43 institutions to their students are also exempt. School booksand44foodsoldor servedat community colleges and other institutions 45 of higher learning are taxable. 46 (kkk) School lunches.—School lunches served in public, 47 parochial, or nonprofit schools, colleges, or universities are 48 exempt from the tax imposed by this chapter. 49 Section 2. This act shall take effect July 1, 2014.