Senate Bill 2190

    Florida Senate - 1998                                  SB 2190

    By Senator Silver





    38-1277-98

  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 from the tax for the

  5         governing board of any public pension plan;

  6         providing an effective date.

  7

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

  9

10         Section 1.  Subsection (6) of section 212.08, Florida

11  Statutes, is amended to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (6)  EXEMPTIONS; POLITICAL SUBDIVISIONS; PUBLIC PENSION

19  PLANS.--There are also exempt from the tax imposed by this

20  chapter sales made to the United States Government, a state,

21  or any county, municipality, or political subdivision of a

22  state, or a governing board of any public pension plan for

23  government employees when payment is made directly to the

24  dealer by the governmental entity.  This exemption shall not

25  inure to any transaction otherwise taxable under this chapter

26  when payment is made by a government employee by any means,

27  including, but not limited to, cash, check, or credit card

28  when that employee is subsequently reimbursed by the

29  governmental entity.  This exemption does not include sales of

30  tangible personal property made to contractors employed either

31  directly or as agents of any such government or political

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    Florida Senate - 1998                                  SB 2190
    38-1277-98




  1  subdivision thereof when such tangible personal property goes

  2  into or becomes a part of public works owned by such

  3  government or political subdivision thereof. This exemption

  4  does not include sales, rental, use, consumption, or storage

  5  for use in any political subdivision or municipality in this

  6  state of machines and equipment and parts and accessories

  7  therefor used in the generation, transmission, or distribution

  8  of electrical energy by systems owned and operated by a

  9  political subdivision in this state for transmission or

10  distribution expansion. Likewise exempt are charges for

11  services rendered by radio and television stations, including

12  line charges, talent fees, or license fees and charges for

13  films, videotapes, and transcriptions used in producing radio

14  or television broadcasts. The exemption provided in this

15  subsection does not include sales, rental, use, consumption,

16  or storage for use in any political subdivision or

17  municipality in this state of machines and equipment and parts

18  and accessories therefor used in providing two-way

19  telecommunications services to the public for hire by the use

20  of a telecommunications facility, as defined in s. 364.02(13),

21  and for which a certificate is required under chapter 364,

22  which facility is owned and operated by any county,

23  municipality, or other political subdivision of the state.

24  Any immunity of any political subdivision of the state or

25  other entity of local government from taxation of the property

26  used to provide telecommunication services that is taxed as a

27  result of this section is hereby waived.  However, the

28  exemption provided in this subsection includes transactions

29  taxable under this part which are for use by the operator of a

30  public-use airport, as defined in s. 332.004 s. 322.004, in

31  providing such telecommunications services for the airport or

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    Florida Senate - 1998                                  SB 2190
    38-1277-98




  1  its tenants, concessionaires, or licensees, or which are for

  2  use by a public hospital for the provision of such

  3  telecommunications services.

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

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  7                          SENATE SUMMARY

  8    Provides an exemption from the sales tax for the
      governing board of any public pension plan for government
  9    employees.

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