Senate Bill 1844

    Florida Senate - 1998                                  SB 1844

    By Senator Ostalkiewicz





    12-1059-98

  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         providing an exemption for the sale or purchase

  5         of tangible personal property or services sold

  6         to raise funds for educational activities of a

  7         school; providing an effective date.

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  9  Be It Enacted by the Legislature of the State of Florida:

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11         Section 1.  Paragraph (qq) is added to subsection (7)

12  of section 212.08, Florida Statutes, to read:

13         212.08  Sales, rental, use, consumption, distribution,

14  and storage tax; specified exemptions.--The sale at retail,

15  the rental, the use, the consumption, the distribution, and

16  the storage to be used or consumed in this state of the

17  following are hereby specifically exempt from the tax imposed

18  by this part.

19         (7)  MISCELLANEOUS EXEMPTIONS.--

20         (qq)  There is exempt from the tax imposed under this

21  part the sale or purchase of tangible personal property or

22  services by a public, parochial, or nonprofit school operated

23  for and attended by pupils of grades kindergarten through 12,

24  or by a parent-teacher organization or parent-teacher

25  association affiliated with a school, for the purpose of

26  raising funds to support educational activities of the school.

27  As used in this paragraph, the term "educational activities"

28  includes all activities that the local school administration

29  defines as intended to strengthen students intellectually,

30  physically, or emotionally, including, but not limited to, the

31  purchase of classroom supplies, the support of

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1844
    12-1059-98




  1  physical-education classes, the provision of guidance

  2  services, and the support of extracurricular activities that

  3  are conducted primarily on school premises.

  4         Section 2.  This act shall take effect July 1, 1998.

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  7                          SENATE SUMMARY

  8    Provides an exemption from the tax on sales, use, and
      other transactions for tangible personal property or
  9    services that are sold by a school or a school-related
      parent-teacher group for the purpose of funding
10    educational activities.

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