CODING: Words stricken are deletions; words underlined are additions.House Bill 0117e1
CS/HB 117, First Engrossed
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; amending s. 212.08, F.S.;
4 revising the definition of educational
5 institutions for purposes of exemption;
6 providing an exemption for the Gasparilla
7 Distance Classic Association, Inc., in
8 specified circumstances; providing an effective
9 date.
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11 Be It Enacted by the Legislature of the State of Florida:
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13 Section 1. Paragraph (o) of subsection (7) of section
14 212.08, Florida Statutes, 1996 Supplement, is amended, and
15 paragraph (nn) is added to said subsection, to read:
16 212.08 Sales, rental, use, consumption, distribution,
17 and storage tax; specified exemptions.--The sale at retail,
18 the rental, the use, the consumption, the distribution, and
19 the storage to be used or consumed in this state of the
20 following are hereby specifically exempt from the tax imposed
21 by this part.
22 (7) MISCELLANEOUS EXEMPTIONS.--
23 (o) Religious, charitable, scientific, educational,
24 and veterans' institutions and organizations.--
25 1. There are exempt from the tax imposed by this part
26 transactions involving:
27 a. Sales or leases directly to churches or sales or
28 leases of tangible personal property by churches;
29 b. Sales or leases to nonprofit religious, nonprofit
30 charitable, nonprofit scientific, or nonprofit educational
31 institutions when used in carrying on their customary
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CS/HB 117, First Engrossed
1 nonprofit religious, nonprofit charitable, nonprofit
2 scientific, or nonprofit educational activities, including
3 church cemeteries; and
4 c. Sales or leases to the state headquarters of
5 qualified veterans' organizations and the state headquarters
6 of their auxiliaries when used in carrying on their customary
7 veterans' organization activities. If a qualified veterans'
8 organization or its auxiliary does not maintain a permanent
9 state headquarters, then transactions involving sales or
10 leases to such organization and used to maintain the office of
11 the highest ranking state official are exempt from the tax
12 imposed by this part.
13 2. The provisions of this section authorizing
14 exemptions from tax shall be strictly defined, limited, and
15 applied in each category as follows:
16 a. "Religious institutions" means churches,
17 synagogues, and established physical places for worship at
18 which nonprofit religious services and activities are
19 regularly conducted and carried on. The term "religious
20 institutions" includes nonprofit corporations the sole purpose
21 of which is to provide free transportation services to church
22 members, their families, and other church attendees. The term
23 "religious institutions" also includes state, district, or
24 other governing or administrative offices the function of
25 which is to assist or regulate the customary activities of
26 religious organizations or members. The term "religious
27 institutions" also includes any nonprofit corporation which is
28 qualified as nonprofit pursuant to s. 501(c)(3), United States
29 Internal Revenue Code of 1986, as amended, which owns and
30 operates a Florida television station, at least 90 percent of
31 the programming of which station consists of programs of a
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CS/HB 117, First Engrossed
1 religious nature, and the financial support for which,
2 exclusive of receipts for broadcasting from other nonprofit
3 organizations, is predominantly from contributions from the
4 general public. The term "religious institutions" also
5 includes any nonprofit corporation which is qualified as
6 nonprofit pursuant to s. 501(c)(3), United States Internal
7 Revenue Code of 1986, as amended, which provides regular
8 religious services to Florida state prisoners and which from
9 its own established physical place of worship, operates a
10 ministry providing worship and services of a charitable nature
11 to the community on a weekly basis.
12 b. "Charitable institutions" means only nonprofit
13 corporations qualified as nonprofit pursuant to s. 501(c)(3),
14 United States Internal Revenue Code of 1954, as amended, and
15 other nonprofit entities, the sole or primary function of
16 which is to provide, or to raise funds for organizations which
17 provide, one or more of the following services if a reasonable
18 percentage of such service is provided free of charge, or at a
19 substantially reduced cost, to persons, animals, or
20 organizations that are unable to pay for such service:
21 (I) Medical aid for the relief of disease, injury, or
22 disability;
23 (II) Regular provision of physical necessities such as
24 food, clothing, or shelter;
25 (III) Services for the prevention of or rehabilitation
26 of persons from alcoholism or drug abuse; the prevention of
27 suicide; or the alleviation of mental, physical, or sensory
28 health problems;
29 (IV) Social welfare services including adoption
30 placement, child care, community care for the elderly, and
31 other social welfare services which clearly and substantially
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CS/HB 117, First Engrossed
1 benefit a client population which is disadvantaged or suffers
2 a hardship;
3 (V) Medical research for the relief of disease,
4 injury, or disability;
5 (VI) Legal services; or
6 (VII) Food, shelter, or medical care for animals or
7 adoption services, cruelty investigations, or education
8 programs concerning animals;
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10 and the term includes groups providing volunteer staff to
11 organizations designated as charitable institutions under this
12 sub-subparagraph; nonprofit organizations the sole or primary
13 purpose of which is to coordinate, network, or link other
14 institutions designated as charitable institutions under this
15 sub-subparagraph with those persons, animals, or organizations
16 in need of their services; and nonprofit national, state,
17 district, or other governing, coordinating, or administrative
18 organizations the sole or primary purpose of which is to
19 represent or regulate the customary activities of other
20 institutions designated as charitable institutions under this
21 sub-subparagraph. Notwithstanding any other requirement of
22 this section, any blood bank that relies solely upon volunteer
23 donations of blood and tissue, that is licensed under chapter
24 483, and that qualifies as tax exempt under s. 501(c)(3) of
25 the Internal Revenue Code constitutes a charitable institution
26 and is exempt from the tax imposed by this part.
27 c. "Scientific organizations" means scientific
28 organizations which hold current exemptions from federal
29 income tax under s. 501(c)(3) of the Internal Revenue Code and
30 also means organizations the purpose of which is to protect
31 air and water quality or the purpose of which is to protect
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CS/HB 117, First Engrossed
1 wildlife and which hold current exemptions from the federal
2 income tax under s. 501(c)(3) of the Internal Revenue Code.
3 d. "Educational institutions" means state
4 tax-supported or parochial, church and nonprofit private
5 schools, colleges, or universities which conduct regular
6 classes and courses of study required for accreditation by, or
7 membership in, the Southern Association of Colleges and
8 Schools, the Department of Education, the Florida Council of
9 Independent Schools, or the Florida Association of Christian
10 Colleges and Schools, Inc., or nonprofit private schools which
11 conduct regular classes and courses of study accepted for
12 continuing education credit by a Board of the Division of
13 Medical Quality Assurance of the Department of Business and
14 Professional Regulation or which conduct regular classes and
15 courses of study accepted for continuing education credit by
16 the American Medical Association. Nonprofit libraries, art
17 galleries, performing arts centers that provide educational
18 programs to school children, where such programs involve
19 performances or other educational activities at the performing
20 arts center and serve a minimum of 50,000 school children per
21 year, and museums open to the public are defined as
22 educational institutions and are eligible for exemption. The
23 term "educational institutions" includes private nonprofit
24 organizations the purpose of which is to raise funds for
25 schools teaching grades kindergarten through high school,
26 colleges, and universities. The term "educational
27 institutions" includes any nonprofit newspaper of free or paid
28 circulation primarily on university or college campuses which
29 holds a current exemption from federal income tax under s.
30 501(c)(3) of the Internal Revenue Code, and any educational
31 television or radio network or system established pursuant to
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CS/HB 117, First Engrossed
1 s. 229.805 or s. 229.8051 and any nonprofit television or
2 radio station which is a part of such network or system and
3 which holds a current exemption from federal income tax under
4 s. 501(c)(3) of the Internal Revenue Code. The term
5 "educational institutions" also includes state, district, or
6 other governing or administrative offices the function of
7 which is to assist or regulate the customary activities of
8 educational organizations or members. The term "educational
9 institutions" also includes a nonprofit educational cable
10 consortium which holds a current exemption from federal income
11 tax under s. 501(c)(3) of the Internal Revenue Code of 1986,
12 as amended, whose primary purpose is the delivery of
13 educational and instructional cable television programming and
14 whose members are composed exclusively of educational
15 organizations which hold a valid consumer certificate of
16 exemption and which are either an educational institution as
17 defined in this sub-subparagraph, or qualified as a nonprofit
18 organization pursuant to s. 501(c)(3) of the Internal Revenue
19 Code of 1986, as amended.
20 e. "Veterans' organizations" means nationally
21 chartered or recognized veterans' organizations, including,
22 but not limited to, Florida chapters of the Paralyzed Veterans
23 of America, Catholic War Veterans of the U.S.A., Jewish War
24 Veterans of the U.S.A., and the Disabled American Veterans,
25 Department of Florida, Inc., which hold current exemptions
26 from federal income tax under s. 501(c)(4) or (19) of the
27 Internal Revenue Code.
28 (nn) Also exempt from the tax imposed by this chapter
29 are sales or leases to the Gasparilla Distance Classic
30 Association, Inc., if that organization holds a current
31 exemption from federal corporate income tax liability pursuant
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CS/HB 117, First Engrossed
1 to s. 501(c)(3) of the Internal Revenue Code of 1986, as
2 amended.
3 Section 2. This act shall take effect July 1, 1997.
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