House Bill 4183
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Florida House of Representatives - 1998 HB 4183
By Representative Starks
1 A bill to be entitled
2 An act relating to taxation; amending s.
3 212.08, F.S.; providing an exemption from the
4 tax on sales, use, and other transactions for
5 sales or leases to all organizations exempt
6 from federal income tax under s. 501(c)(3) of
7 the Internal Revenue Code; removing specific
8 exemptions for military museums, homes for the
9 aged, nursing homes, and hospices, religious,
10 charitable, and scientific institutions, state
11 theater contract organizations, Coast Guard
12 auxiliaries, and athletic event sponsors, and
13 revising the exemptions for organizations
14 providing special benefits to minors, veterans'
15 organization headquarters, educational
16 institutions, works of art, and citizen support
17 organizations, to conform; amending s. 212.084,
18 F.S.; providing for application of provisions
19 relating to temporary exemption certificates to
20 newly organized organizations exempt under s.
21 501(c)(3); amending s. 196.195, F.S.; revising
22 application of provisions which specify that
23 certain nonprofit corporations which are exempt
24 from sales tax are nonprofit for purposes of
25 determining eligibility for the religious,
26 literary, scientific, or charitable ad valorem
27 tax exemption; amending s. 196.196, F.S.;
28 revising a criterion for use in determining
29 whether property is being used for a
30 charitable, religious, scientific, or literary
31 purpose, to conform; amending ss. 212.0821,
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1 496.404, and 564.02, F.S.; correcting
2 references; providing an effective date.
3
4 Be It Enacted by the Legislature of the State of Florida:
5
6 Section 1. Paragraph (a) of subsection (1) and
7 subsection (7) of section 212.08, Florida Statutes, are
8 amended to read:
9 212.08 Sales, rental, use, consumption, distribution,
10 and storage tax; specified exemptions.--The sale at retail,
11 the rental, the use, the consumption, the distribution, and
12 the storage to be used or consumed in this state of the
13 following are hereby specifically exempt from the tax imposed
14 by this chapter.
15 (1) EXEMPTIONS; GENERAL GROCERIES.--
16 (a) There are exempt from the tax imposed by this
17 chapter food and drinks for human consumption except candy.
18 Unless the exemption provided by paragraph (7)(r)(q) for
19 school lunches, paragraph (7)(i) for meals to certain patients
20 or inmates, paragraph (7)(k) for meals provided by certain
21 nonprofit organizations, or paragraph (7)(z) for food or
22 drinks sold through vending machines pertains, none of such
23 items of food or drinks means:
24 1. Food or drinks served, prepared, or sold in or by
25 restaurants; drugstores; lunch counters; cafeterias; hotels;
26 amusement parks; racetracks; taverns; concession stands at
27 arenas, auditoriums, carnivals, fairs, stadiums, theaters, or
28 other like places of business; or by any business or place
29 required by law to be licensed by the Division of Hotels and
30 Restaurants of the Department of Business and Professional
31 Regulation, except bakery products sold in or by pastry shops,
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1 doughnut shops, or like establishments for consumption off the
2 premises;
3 2. Foods and drinks sold ready for immediate
4 consumption from vending machines, pushcarts, motor vehicles,
5 or any other form of vehicle;
6 3. Soft drinks, which include, but are not limited to,
7 any nonalcoholic beverage, any preparation or beverage
8 commonly referred to as a "soft drink," or any noncarbonated
9 drink made from milk derivatives or tea, when sold in cans or
10 similar containers. The term "soft drink" does not include:
11 natural fruit or vegetable juices or their concentrates or
12 reconstituted natural concentrated fruit or vegetable juices,
13 whether frozen or unfrozen, dehydrated, powdered, granulated,
14 sweetened or unsweetened, seasoned with salt or spice, or
15 unseasoned; coffee or coffee substitutes; tea except when sold
16 in containers as provided herein; cocoa; products intended to
17 be mixed with milk; or natural fluid milk;
18 4. Foods or drinks cooked or prepared on the seller's
19 premises and sold ready for immediate consumption either on or
20 off the premises, excluding bakery products for off-premises
21 consumption unless such foods are taxed under subparagraph 1.
22 or subparagraph 2.; or
23 5. Sandwiches sold ready for immediate consumption.
24
25 For the purposes of this paragraph, "seller's premises" shall
26 be construed broadly, and means, but is not limited to, the
27 lobby, aisle, or auditorium of a theater; the seating, aisle,
28 or parking area of an arena, rink, or stadium; or the parking
29 area of a drive-in or outdoor theater. The premises of a
30 caterer with respect to catered meals or beverages shall be
31 the place where such meals or beverages are served.
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1 (7) MISCELLANEOUS EXEMPTIONS.--
2 (a) Artificial commemorative flowers.--Exempt from the
3 tax imposed by this chapter is the sale of artificial
4 commemorative flowers by bona fide nationally chartered
5 veterans' organizations.
6 (b) Boiler fuels.--When purchased for use as a
7 combustible fuel, purchases of natural gas, residual oil,
8 recycled oil, waste oil, solid waste material, coal, sulfur,
9 wood, wood residues or wood bark used in an industrial
10 manufacturing, processing, compounding, or production process
11 at a fixed location in this state are exempt from the taxes
12 imposed by this chapter; however, such exemption shall not be
13 allowed unless the purchaser signs a certificate stating that
14 the fuel to be exempted is for the exclusive use designated
15 herein. This exemption does not apply to the use of boiler
16 fuels that are not used in manufacturing, processing,
17 compounding, or producing items of tangible personal property
18 for sale, or to the use of boiler fuels used by any firm
19 subject to regulation by the Division of Hotels and
20 Restaurants of the Department of Business and Professional
21 Regulation.
22 (c) Crustacea bait.--Also exempt from the tax imposed
23 by this chapter is the purchase by commercial fishers of bait
24 intended solely for use in the entrapment of Callinectes
25 sapidus and Menippe mercenaria.
26 (d) Feeds.--Feeds for poultry, ostriches, and
27 livestock, including racehorses and dairy cows, are exempt.
28 (e) Film rentals.--Film rentals are exempt when an
29 admission is charged for viewing such film, and license fees
30 and direct charges for films, videotapes, and transcriptions
31 used by television or radio stations or networks are exempt.
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1 (f) Flags.--Also exempt are sales of the flag of the
2 United States and the official state flag of Florida.
3 (g) Florida Retired Educators Association and its
4 local chapters.--Also exempt from payment of the tax imposed
5 by this chapter are purchases of office supplies, equipment,
6 and publications made by the Florida Retired Educators
7 Association and its local chapters.
8 (h) Guide dogs for the blind.--Also exempt are the
9 sale or rental of guide dogs for the blind, commonly referred
10 to as "seeing-eye dogs," and the sale of food or other items
11 for such guide dogs.
12 1. The department shall issue a consumer's certificate
13 of exemption to any blind person who holds an identification
14 card as provided for in s. 413.091 and who either owns or
15 rents, or contemplates the ownership or rental of, a guide dog
16 for the blind. The consumer's certificate of exemption shall
17 be issued without charge and shall be of such size as to be
18 capable of being carried in a wallet or billfold.
19 2. The department shall make such rules concerning
20 items exempt from tax under the provisions of this paragraph
21 as may be necessary to provide that any person authorized to
22 have a consumer's certificate of exemption need only present
23 such a certificate at the time of paying for exempt goods and
24 shall not be required to pay any tax thereon.
25 (i) Hospital meals and rooms.--Also exempt from
26 payment of the tax imposed by this chapter on rentals and
27 meals are patients and inmates of any hospital or other
28 physical plant or facility designed and operated primarily for
29 the care of persons who are ill, aged, infirm, mentally or
30 physically incapacitated, or otherwise dependent on special
31 care or attention. Residents of a home for the aged are exempt
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1 from payment of taxes on meals provided through the facility.
2 A home for the aged is defined as a facility that is licensed
3 or certified in part or in whole under chapter 400 or chapter
4 651, or that is financed by a mortgage loan made or insured by
5 the United States Department of Housing and Urban Development
6 under s. 202, s. 202 with a s. 8 subsidy, s. 221(d)(3) or (4),
7 s. 232, or s. 236 of the National Housing Act, or other such
8 similar facility designed and operated primarily for the care
9 of the aged.
10 (j) Household fuels.--Also exempt from payment of the
11 tax imposed by this chapter are sales of utilities to
12 residential households or owners of residential models in this
13 state by utility companies who pay the gross receipts tax
14 imposed under s. 203.01, and sales of fuel to residential
15 households or owners of residential models, including oil,
16 kerosene, liquefied petroleum gas, coal, wood, and other fuel
17 products used in the household or residential model for the
18 purposes of heating, cooking, lighting, and refrigeration,
19 regardless of whether such sales of utilities and fuels are
20 separately metered and billed direct to the residents or are
21 metered and billed to the landlord. If any part of the utility
22 or fuel is used for a nonexempt purpose, the entire sale is
23 taxable. The landlord shall provide a separate meter for
24 nonexempt utility or fuel consumption. For the purposes of
25 this paragraph, licensed family day care homes shall also be
26 exempt.
27 (k) Meals provided by certain nonprofit
28 organizations.--There is exempt from the tax imposed by this
29 chapter the sale of prepared meals by a nonprofit volunteer
30 organization to handicapped, elderly, or indigent persons when
31
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1 such meals are delivered as a charitable function by the
2 organization to such persons at their places of residence.
3 (l) Military museums.--Also exempt are sales to
4 nonprofit corporations which hold current exemptions from
5 federal corporate income tax pursuant to s. 501(c)(3),
6 Internal Revenue Code of 1954, as amended, and whose primary
7 purpose is to raise money for military museums.
8 (m) Nonprofit corporations; homes for the aged,
9 nursing homes, or hospices.--Nonprofit corporations which hold
10 current exemptions from federal corporate income tax pursuant
11 to s. 501(c)(3), Internal Revenue Code of 1954, as amended,
12 and which either qualify as homes for the aged pursuant to s.
13 196.1975(2) or are licensed as a nursing home or hospice under
14 the provisions of chapter 400, are exempt from the tax imposed
15 by this chapter.
16 (l)(n) Organizations providing special educational,
17 cultural, recreational, and social benefits to minors.--There
18 shall be exempt from the tax imposed by this chapter nonprofit
19 organizations which are incorporated pursuant to chapter 617
20 or which hold a current exemption from federal corporate
21 income tax pursuant to s. 501(c)(3) of the Internal Revenue
22 Code the primary purpose of which is providing activities that
23 contribute to the development of good character or good
24 sportsmanship, or to the educational or cultural development,
25 of minors. This exemption is extended only to that level of
26 the organization that has a salaried executive officer or an
27 elected nonsalaried executive officer.
28 (m)(o) Churches Religious, charitable, scientific,
29 educational, and veterans' institutions and organizations.--
30 1. There are exempt from the tax imposed by this
31 chapter transactions involving:
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1 a. sales or leases directly to churches or sales or
2 leases of tangible personal property by churches.;
3 b. Sales or leases to nonprofit religious, nonprofit
4 charitable, nonprofit scientific, or nonprofit educational
5 institutions when used in carrying on their customary
6 nonprofit religious, nonprofit charitable, nonprofit
7 scientific, or nonprofit educational activities, including
8 church cemeteries; and
9 (n)c. Veteran organization headquarters.--There are
10 exempt from the tax imposed by this chapter transactions
11 involving sales or leases to the state headquarters of
12 qualified veterans' organizations and the state headquarters
13 of their auxiliaries when used in carrying on their customary
14 veterans' organization activities. If a qualified veterans'
15 organization or its auxiliary does not maintain a permanent
16 state headquarters, then transactions involving sales or
17 leases to such organization and used to maintain the office of
18 the highest ranking state official are exempt from the tax
19 imposed by this chapter. As used in this paragraph, "veterans'
20 organizations" means nationally chartered or recognized
21 veterans' organizations, including, but not limited to,
22 Florida chapters of the Paralyzed Veterans of America,
23 Catholic War Veterans of the U.S.A., Jewish War Veterans of
24 the U.S.A., and the Disabled American Veterans, Department of
25 Florida, Inc., which hold current exemptions from federal
26 income tax under s. 501(c)(4) or (19) of the Internal Revenue
27 Code.
28 2. The provisions of this section authorizing
29 exemptions from tax shall be strictly defined, limited, and
30 applied in each category as follows:
31
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1 a. "Religious institutions" means churches,
2 synagogues, and established physical places for worship at
3 which nonprofit religious services and activities are
4 regularly conducted and carried on. The term "religious
5 institutions" includes nonprofit corporations the sole purpose
6 of which is to provide free transportation services to church
7 members, their families, and other church attendees. The term
8 "religious institutions" also includes state, district, or
9 other governing or administrative offices the function of
10 which is to assist or regulate the customary activities of
11 religious organizations or members. The term "religious
12 institutions" also includes any nonprofit corporation which is
13 qualified as nonprofit pursuant to s. 501(c)(3), Internal
14 Revenue Code of 1986, as amended, which owns and operates a
15 Florida television station, at least 90 percent of the
16 programming of which station consists of programs of a
17 religious nature, and the financial support for which,
18 exclusive of receipts for broadcasting from other nonprofit
19 organizations, is predominantly from contributions from the
20 general public. The term "religious institutions" also
21 includes any nonprofit corporation which is qualified as
22 nonprofit pursuant to s. 501(c)(3), Internal Revenue Code of
23 1986, as amended, which provides regular religious services to
24 Florida state prisoners and which from its own established
25 physical place of worship, operates a ministry providing
26 worship and services of a charitable nature to the community
27 on a weekly basis.
28 b. "Charitable institutions" means only nonprofit
29 corporations qualified as nonprofit pursuant to s. 501(c)(3),
30 Internal Revenue Code of 1954, as amended, and other nonprofit
31 entities, the sole or primary function of which is to provide,
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1 or to raise funds for organizations which provide, one or more
2 of the following services if a reasonable percentage of such
3 service is provided free of charge, or at a substantially
4 reduced cost, to persons, animals, or organizations that are
5 unable to pay for such service:
6 (I) Medical aid for the relief of disease, injury, or
7 disability;
8 (II) Regular provision of physical necessities such as
9 food, clothing, or shelter;
10 (III) Services for the prevention of or rehabilitation
11 of persons from alcoholism or drug abuse; the prevention of
12 suicide; or the alleviation of mental, physical, or sensory
13 health problems;
14 (IV) Social welfare services including adoption
15 placement, child care, community care for the elderly, and
16 other social welfare services which clearly and substantially
17 benefit a client population which is disadvantaged or suffers
18 a hardship;
19 (V) Medical research for the relief of disease,
20 injury, or disability;
21 (VI) Legal services; or
22 (VII) Food, shelter, or medical care for animals or
23 adoption services, cruelty investigations, or education
24 programs concerning animals;
25
26 and the term includes groups providing volunteer staff to
27 organizations designated as charitable institutions under this
28 sub-subparagraph; nonprofit organizations the sole or primary
29 purpose of which is to coordinate, network, or link other
30 institutions designated as charitable institutions under this
31 sub-subparagraph with those persons, animals, or organizations
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1 in need of their services; and nonprofit national, state,
2 district, or other governing, coordinating, or administrative
3 organizations the sole or primary purpose of which is to
4 represent or regulate the customary activities of other
5 institutions designated as charitable institutions under this
6 sub-subparagraph. Notwithstanding any other requirement of
7 this section, any blood bank that relies solely upon volunteer
8 donations of blood and tissue, that is licensed under chapter
9 483, and that qualifies as tax exempt under s. 501(c)(3) of
10 the Internal Revenue Code constitutes a charitable institution
11 and is exempt from the tax imposed by this chapter. Sales to a
12 health system, qualified as nonprofit pursuant to s.
13 501(c)(3), Internal Revenue Code of 1986, as amended, which
14 filed an application for exemption with the department prior
15 to April 5, 1997, and which application is subsequently
16 approved, shall be exempt as to any unpaid taxes on purchases
17 made from January 1, 1994, to June 1, 1997.
18 c. "Scientific organizations" means scientific
19 organizations which hold current exemptions from federal
20 income tax under s. 501(c)(3) of the Internal Revenue Code and
21 also means organizations the purpose of which is to protect
22 air and water quality or the purpose of which is to protect
23 wildlife and which hold current exemptions from the federal
24 income tax under s. 501(c)(3) of the Internal Revenue Code.
25 (o)d. Schools, colleges, and universities.--Also
26 exempt from the tax imposed by this chapter are sales or
27 leases to "Educational institutions" means state tax-supported
28 or parochial, church and nonprofit private schools, colleges,
29 or universities. which conduct regular classes and courses of
30 study required for accreditation by, or membership in, the
31 Southern Association of Colleges and Schools, the Department
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1 of Education, the Florida Council of Independent Schools, or
2 the Florida Association of Christian Colleges and Schools,
3 Inc., or nonprofit private schools which conduct regular
4 classes and courses of study accepted for continuing education
5 credit by a Board of the Division of Medical Quality Assurance
6 of the Department of Business and Professional Regulation or
7 which conduct regular classes and courses of study accepted
8 for continuing education credit by the American Medical
9 Association. Nonprofit libraries, art galleries, performing
10 arts centers that provide educational programs to school
11 children, which programs involve performances or other
12 educational activities at the performing arts center and serve
13 a minimum of 50,000 school children a year, and museums open
14 to the public are defined as educational institutions and are
15 eligible for exemption. The term "educational institutions"
16 includes private nonprofit organizations the purpose of which
17 is to raise funds for schools teaching grades kindergarten
18 through high school, colleges, and universities. The term
19 "educational institution" includes any nonprofit newspaper of
20 free or paid circulation primarily on university or college
21 campuses which holds a current exemption from federal income
22 tax under s. 501(c)(3) of the Internal Revenue Code, and any
23 educational television or radio network or system established
24 pursuant to s. 229.805 or s. 229.8051 and any nonprofit
25 television or radio station which is a part of such network or
26 system and which holds a current exemption from federal income
27 tax under s. 501(c)(3) of the Internal Revenue Code. The term
28 "educational institutions" also includes state, district, or
29 other governing or administrative offices the function of
30 which is to assist or regulate the customary activities of
31 educational organizations or members. The term "educational
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1 institutions" also includes a nonprofit educational cable
2 consortium which holds a current exemption from federal income
3 tax under s. 501(c)(3) of the Internal Revenue Code of 1986,
4 as amended, whose primary purpose is the delivery of
5 educational and instructional cable television programming and
6 whose members are composed exclusively of educational
7 organizations which hold a valid consumer certificate of
8 exemption and which are either an educational institution as
9 defined in this sub-subparagraph, or qualified as a nonprofit
10 organization pursuant to s. 501(c)(3) of the Internal Revenue
11 Code of 1986, as amended.
12 e. "Veterans' organizations" means nationally
13 chartered or recognized veterans' organizations, including,
14 but not limited to, Florida chapters of the Paralyzed Veterans
15 of America, Catholic War Veterans of the U.S.A., Jewish War
16 Veterans of the U.S.A., and the Disabled American Veterans,
17 Department of Florida, Inc., which hold current exemptions
18 from federal income tax under s. 501(c)(4) or (19) of the
19 Internal Revenue Code.
20 (p) Section 501(c)(3) organizations.--Also exempt from
21 the tax imposed by this chapter are sales or leases to
22 organizations holding an exemption from federal income tax
23 under s. 501(c)(3) of the Internal Revenue Code, as amended.
24 (q)(p) Resource recovery equipment.--Also exempt is
25 resource recovery equipment which is owned and operated by or
26 on behalf of any county or municipality, certified by the
27 Department of Environmental Protection under the provisions of
28 s. 403.715.
29 (r)(q) School books and school lunches.--This
30 exemption applies to school books used in regularly prescribed
31 courses of study, and to school lunches served to students, in
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1 public, parochial, or nonprofit schools operated for and
2 attended by pupils of grades 1 though 12. School books and
3 food sold or served at community colleges and other
4 institutions of higher learning are taxable.
5 (r) State theater contract organizations.--Nonprofit
6 organizations incorporated in accordance with chapter 617
7 which have qualified under s. 501(c)(3) of the Internal
8 Revenue Code of 1954, as amended, and which have been
9 designated as state theater contract organizations as provided
10 in s. 265.289 are exempt from the tax imposed by this chapter.
11 (s) Tasting beverages.--Vinous and alcoholic beverages
12 provided by distributors or vendors for the purpose of "wine
13 tasting" and "spirituous beverage tasting" as contemplated
14 under the provisions of ss. 564.06 and 565.12, respectively,
15 are exempt from the tax imposed by this chapter.
16 (t) Boats temporarily docked in state.--
17 1. Notwithstanding the provisions of chapters 327 and
18 328, pertaining to the registration of vessels, a boat upon
19 which the state sales or use tax has not been paid is exempt
20 from the use tax under this chapter if it enters and remains
21 in this state for a period not to exceed a total of 20 days in
22 any calendar year calculated from the date of first dockage or
23 slippage at a facility, registered with the department, that
24 rents dockage or slippage space in this state. If a boat
25 brought into this state for use under this paragraph is placed
26 in a facility, registered with the department, for repairs,
27 alterations, refitting, or modifications and such repairs,
28 alterations, refitting, or modifications are supported by
29 written documentation, the 20-day period shall be tolled
30 during the time the boat is physically in the care, custody,
31 and control of the repair facility, including the time spent
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1 on sea trials conducted by the facility. The 20-day time
2 period may be tolled only once within a calendar year when a
3 boat is placed for the first time that year in the physical
4 care, custody, and control of a registered repair facility;
5 however, the owner may request and the department may grant an
6 additional tolling of the 20-day period for purposes of
7 repairs that arise from a written guarantee given by the
8 registered repair facility, which guarantee covers only those
9 repairs or modifications made during the first tolled period.
10 Within 72 hours after the date upon which the registered
11 repair facility took possession of the boat, the facility must
12 have in its possession, on forms prescribed by the department,
13 an affidavit which states that the boat is under its care,
14 custody, and control and that the owner does not use the boat
15 while in the facility. Upon completion of the repairs,
16 alterations, refitting, or modifications, the registered
17 repair facility must, within 72 hours after the date of
18 release, have in its possession a copy of the release form
19 which shows the date of release and any other information the
20 department requires. The repair facility shall maintain a log
21 that documents all alterations, additions, repairs, and sea
22 trials during the time the boat is under the care, custody,
23 and control of the facility. The affidavit shall be
24 maintained by the registered repair facility as part of its
25 records for as long as required by s. 213.35. When, within 6
26 months after the date of its purchase, a boat is brought into
27 this state under this paragraph, the 6-month period provided
28 in s. 212.05(1)(a)2. or s. 212.06(8) shall be tolled.
29 2. During the period of repairs, alterations,
30 refitting, or modifications and during the 20-day period
31 referred to in subparagraph 1., the boat may be listed for
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1 sale, contracted for sale, or sold exclusively by a broker or
2 dealer registered with the department without incurring a use
3 tax under this chapter; however, the sales tax levied under
4 this chapter applies to such sale.
5 3. The mere storage of a boat at a registered repair
6 facility does not qualify as a tax-exempt use in this state.
7 4. As used in this paragraph, "registered repair
8 facility" means:
9 a. A full-service facility that:
10 (I) Is located on a navigable body of water;
11 (II) Has haulout capability such as a dry dock, travel
12 lift, railway, or similar equipment to service craft under the
13 care, custody, and control of the facility;
14 (III) Has adequate piers and storage facilities to
15 provide safe berthing of vessels in its care, custody, and
16 control; and
17 (IV) Has necessary shops and equipment to provide
18 repair or warranty work on vessels under the care, custody,
19 and control of the facility;
20 b. A marina that:
21 (I) Is located on a navigable body of water;
22 (II) Has adequate piers and storage facilities to
23 provide safe berthing of vessels in its care, custody, and
24 control; and
25 (III) Has necessary shops and equipment to provide
26 repairs or warranty work on vessels; or
27 c. A shoreside facility that:
28 (I) Is located on a navigable body of water;
29 (II) Has adequate piers and storage facilities to
30 provide safe berthing of vessels in its care, custody, and
31 control; and
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1 (III) Has necessary shops and equipment to provide
2 repairs or warranty work.
3 (u) Volunteer fire departments.--Also exempt are
4 firefighting and rescue service equipment and supplies
5 purchased by volunteer fire departments, duly chartered under
6 the Florida Statutes as corporations not for profit.
7 (v) Professional services.--
8 1. Also exempted are professional, insurance, or
9 personal service transactions that involve sales as
10 inconsequential elements for which no separate charges are
11 made.
12 2. The personal service transactions exempted pursuant
13 to subparagraph 1. do not exempt the sale of information
14 services involving the furnishing of printed, mimeographed, or
15 multigraphed matter, or matter duplicating written or printed
16 matter in any other manner, other than professional services
17 and services of employees, agents, or other persons acting in
18 a representative or fiduciary capacity or information services
19 furnished to newspapers and radio and television stations. As
20 used in this subparagraph, the term "information services"
21 includes the services of collecting, compiling, or analyzing
22 information of any kind or nature and furnishing reports
23 thereof to other persons.
24 3. This exemption does not apply to any service
25 warranty transaction taxable under s. 212.0506.
26 4. This exemption does not apply to any service
27 transaction taxable under s. 212.05(1)(k).
28 (w) Certain newspaper, magazine, and newsletter
29 subscriptions, shoppers, and community newspapers.--Likewise
30 exempt are newspaper, magazine, and newsletter subscriptions
31 in which the product is delivered to the customer by mail.
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1 Also exempt are free, circulated publications that are
2 published on a regular basis, the content of which is
3 primarily advertising, and that are distributed through the
4 mail, home delivery, or newsstands. The exemption for
5 newspaper, magazine, and newsletter subscriptions which is
6 provided in this paragraph applies only to subscriptions
7 entered into after March 1, 1997.
8 (x) Sporting equipment brought into the
9 state.--Sporting equipment brought into Florida, for a period
10 of not more than 4 months in any calendar year, used by an
11 athletic team or an individual athlete in a sporting event is
12 exempt from the use tax if such equipment is removed from the
13 state within 7 days after the completion of the event.
14 (y) Charter fishing vessels.--The charge for
15 chartering any boat or vessel, with the crew furnished, solely
16 for the purpose of fishing is exempt from the tax imposed
17 under s. 212.04 or s. 212.05. This exemption does not apply
18 to any charge to enter or stay upon any "head-boat," party
19 boat, or other boat or vessel. Nothing in this paragraph
20 shall be construed to exempt any boat from sales or use tax
21 upon the purchase thereof except as provided in paragraph (t)
22 and s. 212.05.
23 (z) Vending machines sponsored by nonprofit or
24 charitable organizations.--Also exempt are food or drinks for
25 human consumption sold for 25 cents or less through a
26 coin-operated vending machine sponsored by a nonprofit
27 corporation qualified as nonprofit pursuant to s. 501(c)(3) or
28 (4) of the Internal Revenue Code of 1986, as amended.
29 (aa) Certain commercial vehicles.--Also exempt is the
30 sale, lease, or rental of a commercial motor vehicle as
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1 defined in s. 207.002(2), when the following conditions are
2 met:
3 1. The sale, lease, or rental occurs between two
4 commonly owned and controlled corporations;
5 2. Such vehicle was titled and registered in this
6 state at the time of the sale, lease, or rental; and
7 3. Florida sales tax was paid on the acquisition of
8 such vehicle by the seller, lessor, or renter.
9 (bb) Community cemeteries.--Also exempt are purchases
10 by any nonprofit corporation that has qualified under s.
11 501(c)(13) of the Internal Revenue Code of 1986, as amended,
12 and is operated for the purpose of maintaining a cemetery that
13 was donated to the community by deed.
14 (cc) Coast Guard auxiliaries.--A nonprofit
15 organization that is affiliated with the Coast Guard, that is
16 exempt from federal income tax pursuant to s. 501(a) and
17 (c)(3) of the Internal Revenue Code of 1986, as amended, and
18 the primary purpose of which is to promote safe boating and to
19 conduct free public education classes in basic seamanship is
20 exempt from the tax imposed by this chapter.
21 (cc)(dd) Works of art.--
22 1. Also exempt are works of art sold to or used by an
23 educational institution, as defined in sub-subparagraph
24 (o)2.d.
25 2. This exemption also applies to the sale to or use
26 in this state of any work of art by any person if it was
27 purchased or imported exclusively for the purpose of being
28 loaned to and made available for display by any educational
29 institution, provided that the term of the loan agreement is
30 for at least 10 years.
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1 3. A work of art is presumed to have been purchased in
2 or imported into this state exclusively for loan as provided
3 in subparagraph 2., if it is so loaned or placed in storage in
4 preparation for such a loan within 90 days after purchase or
5 importation, whichever is later; but a work of art is not
6 deemed to be placed in storage for purposes of this exemption
7 if it is displayed at any place other than an educational
8 institution.
9 4. The exemptions provided by this paragraph are
10 allowed only if the person who purchased the work of art gives
11 to the vendor an affidavit meeting the requirements,
12 established by rule, to document entitlement to the exemption.
13 The person who purchased the work of art shall forward a copy
14 of such affidavit to the Department of Revenue at the time it
15 is issued to the vendor.
16 5. The exemption provided by subparagraph 2. applies
17 only for the period during which a work of art is in the
18 possession of the educational institution or is in storage
19 before transfer of possession to that institution; and when it
20 ceases to be so possessed or held, tax based upon the sales
21 price paid by the owner is payable, and the statute of
22 limitations provided in s. 95.091 shall begin to run at that
23 time. Any educational institution which has received a work
24 of art pursuant to this paragraph shall make available to the
25 department information relating to the work of art. Any
26 educational institution that transfers from its possession a
27 work of art as defined by this paragraph must notify the
28 Department of Revenue within 60 days after the transfer.
29 6. For purposes of the exemptions provided by this
30 paragraph:,
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1 a. "Educational institution" means state tax-supported
2 or parochial, church and nonprofit private schools, colleges,
3 or universities which conduct regular classes and courses of
4 study required for accreditation by, or membership in, the
5 Southern Association of Colleges and Schools, the Department
6 of Education, the Florida Council of Independent Schools, or
7 the Florida Association of Christian Colleges and Schools,
8 Inc., or nonprofit private schools which conduct regular
9 classes and courses of study accepted for continuing education
10 credit by a Board of the Division of Medical Quality Assurance
11 of the Department of Business and Professional Regulation or
12 which conduct regular classes and courses of study accepted
13 for continuing education credit by the American Medical
14 Association. Nonprofit libraries, art galleries, performing
15 arts centers that provide educational programs to school
16 children, which programs involve performances or other
17 educational activities at the performing arts center and serve
18 a minimum of 50,000 school children a year, and museums open
19 to the public are defined as educational institutions and are
20 eligible for exemption. The term "educational institution"
21 includes private nonprofit organizations the purpose of which
22 is to raise funds for schools teaching grades kindergarten
23 through high school, colleges, and universities. The term
24 "educational institution" includes any nonprofit newspaper of
25 free or paid circulation primarily on university or college
26 campuses which holds a current exemption from federal income
27 tax under s. 501(c)(3) of the Internal Revenue Code, and any
28 educational television or radio network or system established
29 pursuant to s. 229.805 or s. 229.8051 and any nonprofit
30 television or radio station which is a part of such network or
31 system and which holds a current exemption from federal income
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1 tax under s. 501(c)(3) of the Internal Revenue Code. The term
2 "educational institution" also includes state, district, or
3 other governing or administrative offices the function of
4 which is to assist or regulate the customary activities of
5 educational organizations or members. The term "educational
6 institution" also includes a nonprofit educational cable
7 consortium which holds a current exemption from federal income
8 tax under s. 501(c)(3) of the Internal Revenue Code of 1986,
9 as amended, whose primary purpose is the delivery of
10 educational and instructional cable television programming and
11 whose members are composed exclusively of educational
12 organizations which hold a valid consumer certificate of
13 exemption and which are either an educational institution as
14 defined in this sub-subparagraph, or qualified as a nonprofit
15 organization pursuant to s. 501(c)(3) of the Internal Revenue
16 Code of 1986, as amended.
17 b. the term "Work of art" includes pictorial
18 representations, sculpture, jewelry, antiques, stamp
19 collections and coin collections, and other tangible personal
20 property, the value of which is attributable predominantly to
21 its artistic, historical, political, cultural, or social
22 importance.
23 7. This paragraph is a remedial clarification of
24 legislative intent and applies to all taxes that remain open
25 to assessment or contest on July 1, 1992.
26 (dd)(ee) Taxicab leases.--The lease of or license to
27 use a taxicab or taxicab-related equipment and services
28 provided by a taxicab company to an independent taxicab
29 operator are exempt, provided, however, the exemptions
30 provided under this paragraph only apply if sales or use tax
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1 has been paid on the acquisition of the taxicab and its
2 related equipment.
3 (ee)(ff) Aircraft repair and maintenance labor
4 charges.--There shall be exempt from the tax imposed by this
5 chapter all labor charges for the repair and maintenance of
6 aircraft of more than 20,000 pounds maximum certified takeoff
7 weight. Charges for parts and equipment furnished in
8 connection with such labor charges are taxable.
9 (gg) Athletic event sponsors.--There shall be exempt
10 from the tax imposed by this chapter sales or leases to those
11 organizations which:
12 1.a. Are incorporated pursuant to chapter 617; and
13 b. Hold a current exemption from federal corporate
14 income tax liability pursuant to s. 501(c)(3) of the Internal
15 Revenue Code of 1986, as amended; and
16 2. Sponsor golf tournaments sanctioned by the PGA
17 Tour, PGA of America, or the LPGA.
18 (ff)(hh) Electric vehicles.--Effective July 1, 1995,
19 through June 30, 2000, the sale of an electric vehicle, as
20 defined in s. 320.01, is exempt from the tax imposed by this
21 chapter.
22 (gg)(ii) Certain electricity uses.--Charges for
23 electricity used directly and exclusively at a fixed location
24 in this state to operate machinery and equipment that is used
25 to manufacture, process, compound, or produce items of
26 tangible personal property for sale, or to operate pollution
27 control equipment, recycling equipment, maintenance equipment,
28 or monitoring or control equipment used in such operations are
29 exempt from the tax imposed by this chapter as provided in
30 subparagraph 2. The exemption provided for herein is
31 applicable if the electricity that is used for the exempt
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1 purposes is separately metered, or if it is not separately
2 metered, it is irrevocably presumed that 50 percent of the
3 charge for electricity is for nonexempt purposes. This
4 exemption only applies to industries classified under SIC
5 Industry Major Group Numbers 10, 12, 13, 14, 20, 21, 22, 23,
6 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38,
7 and 39. As used in this paragraph, "SIC" means those
8 classifications contained in the Standard Industrial
9 Classification Manual, 1987, as published by the Office of
10 Management and Budget, Executive Office of the President.
11 Possession by a seller of a written certification by the
12 purchaser, certifying the purchaser's entitlement to an
13 exemption permitted by this subsection, relieves the seller
14 from the responsibility of collecting the tax on the
15 nontaxable amounts, and the department shall look solely to
16 the purchaser for recovery of such tax if it determines that
17 the purchaser was not entitled to the exemption. Such
18 exemption shall be applied as follows:
19 1. Beginning July 1, 1996, 20 percent of the charges
20 for such electricity shall be exempt.
21 2. Beginning July 1, 1997, 40 percent of the charges
22 for such electricity shall be exempt.
23 3. Beginning July 1, 1998, 60 percent of the charges
24 for such electricity shall be exempt.
25 4. Beginning July 1, 1999, 80 percent of the charges
26 for such electricity shall be exempt.
27 5. Beginning July 1, 2000, 100 percent of the charges
28 for such electricity shall be exempt.
29
30 Notwithstanding any other provision in this paragraph to the
31 contrary, in order to receive the exemption provided in this
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1 paragraph a taxpayer must register with the WAGES Program
2 Business Registry established by the local WAGES coalition for
3 the area in which the taxpayer is located. Such registration
4 establishes a commitment on the part of the taxpayer to hire
5 WAGES program participants to the maximum extent possible
6 consistent with the nature of their business. In order to
7 determine whether the exemption provided in this paragraph
8 from the tax on charges for electricity has an effect on
9 retaining or attracting companies to this state, the Office of
10 Program Policy Analysis and Governmental Accountability shall
11 periodically monitor and report on the industries receiving
12 the exemption. The first report shall be submitted no later
13 than January 1, 1997, and must be conducted in such a manner
14 as to specifically determine the number of companies within
15 each SIC Industry Major Group receiving the exemption as of
16 September 1, 1996, and the number of individuals employed by
17 companies within each SIC Industry Major Group receiving the
18 exemption as of September 1, 1996. The second report shall be
19 submitted no later than January 1, 2001, and must be
20 comprehensive in scope, but, at a minimum, must be conducted
21 in such a manner as to specifically determine the number of
22 companies within each SIC Industry Major Group receiving the
23 exemption as of September 1, 2000, the number of individuals
24 employed by companies within each SIC Industry Major Group
25 receiving the exemption as of September 1, 2000, whether the
26 change, if any, in such number of companies or employees is
27 attributable to the exemption provided in this paragraph,
28 whether it would be sound public policy to continue or
29 discontinue the exemption, and the consequences of doing so.
30 Both reports shall be submitted to the President of the
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1 Senate, the Speaker of the House of Representatives, the
2 Senate Minority Leader, and the House Minority Leader.
3 (hh)(jj) Fair associations.--Also exempt from the tax
4 imposed by this chapter is the sale, use, lease, rental, or
5 grant of a license to use, made directly to or by a fair
6 association, of real or tangible personal property; any charge
7 made by a fair association, or its agents, for parking,
8 admissions, or for temporary parking of vehicles used for
9 sleeping quarters; rentals, subleases, and sublicenses of real
10 or tangible personal property between the owner of the central
11 amusement attraction and any owner of amusement devices and
12 amusement attractions, as those terms are used in ss.
13 616.15(1)(b) and 616.242(3)(a) and (i), for the furnishing of
14 amusement devices and amusement attractions at a public fair
15 or exposition; and other transactions of a fair association
16 which are incurred directly by the fair association in the
17 financing, construction, and operation of a fair, exposition,
18 or other event or facility that is authorized by s. 616.08. As
19 used in this paragraph, the terms "fair association" and
20 "public fair or exposition" have the same meaning as those
21 terms are defined in s. 616.001. This exemption does not apply
22 to the sale of tangible personal property made by a fair
23 association through an agent or independent contractor; sales
24 of admissions and tangible personal property by a
25 concessionaire, vendor, exhibitor, or licensee; or rentals and
26 subleases of tangible personal property or real property
27 between the owner of the central amusement attraction and a
28 concessionaire, vendor, exhibitor, or licensee, except for the
29 furnishing of amusement devices or amusement attractions,
30 which transactions are exempt.
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1 (ii)(kk) Citizen support organizations.--Beginning
2 July 1, 1996, Nonprofit organizations that are incorporated
3 under chapter 617 or hold a current exemption from federal
4 corporate income tax under s. 501(c)(3) of the Internal
5 Revenue Code, as amended, and that have been designated
6 citizen support organizations in support of state-funded
7 environmental programs or the management of state-owned lands
8 in accordance with s. 370.0205, or to support one or more
9 state parks in accordance with s. 258.015 are exempt from the
10 tax imposed by this chapter.
11 (jj)(ll) Florida Folk Festival.--There shall be exempt
12 from the tax imposed by this chapter income of a revenue
13 nature received from admissions to the Florida Folk Festival
14 held pursuant to s. 267.16 at the Stephen Foster State Folk
15 Culture Center, a unit of the state park system.
16 (kk)(mm) Solar energy systems.--Also exempt are solar
17 energy systems or any component thereof. The Florida Solar
18 Energy Center shall from time to time certify to the
19 department a list of equipment and requisite hardware
20 considered to be a solar energy system or a component thereof.
21 This exemption is repealed July 1, 2002.
22 (ll)(nn) Nonprofit cooperative hospital
23 laundries.--Nonprofit organizations that are incorporated
24 under chapter 617 and which are treated, for federal income
25 tax purposes, as cooperatives under subchapter T of the
26 Internal Revenue Code, whose sole purpose is to offer laundry
27 supplies and services to their members, which members must all
28 be exempt from federal income tax pursuant to s. 501(c)(3) of
29 the Internal Revenue Code, are exempt from the tax imposed by
30 this chapter.
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1 (mm)(oo) Complimentary meals.--Also exempt from the
2 tax imposed by this part are food or drinks that are furnished
3 as part of a packaged room rate by any person offering for
4 rent or lease any transient living accommodations as described
5 in s. 509.013(4)(a) which are licensed under part I of chapter
6 509 and which are subject to the tax under s. 212.03, if a
7 separate charge or specific amount for the food or drinks is
8 not shown. Such food or drinks are considered to be sold at
9 retail as part of the total charge for the transient living
10 accommodations. Moreover, the person offering the
11 accommodations is not considered to be the consumer of items
12 purchased in furnishing such food or drinks and may purchase
13 those items under conditions of a sale for resale.
14 (nn)(pp) Nonprofit corporation conducting the
15 correctional work programs.--Products sold pursuant to s.
16 946.515 by the corporation organized pursuant to part II of
17 chapter 946 are exempt from the tax imposed by this chapter.
18 This exemption applies retroactively to July 1, 1983.
19 Section 2. Subsection (6) of section 212.084, Florida
20 Statutes, is amended to read:
21 212.084 Review of exemption certificates; reissuance;
22 specified expiration date; temporary exemption certificates.--
23 (6)(a) The Department of Revenue may issue temporary
24 exemption certificates to newly organized charitable
25 organizations applying for exemption under s.
26 212.08(7)(p)(o)2.b. when a lack of historical information
27 prevents the applicant from qualifying immediately for an
28 exemption certificate. The department may require the
29 applicant to submit the information necessary to demonstrate
30 that the organization's proposed activities will qualify for
31 exemption under this chapter. The application must include an
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1 estimate of the organization's expenditures that would be
2 taxable except for the temporary exemption certificate. If at
3 any time the amount of actual expenditures otherwise subject
4 to tax exceeds the anticipated amount, the applicant must file
5 with the department a supplemental application stating the
6 actual expenditures and the estimated expenditures for the
7 duration of the period covered by the temporary certificate.
8 (b) A recipient of a temporary certificate must
9 qualify for a permanent certificate before the temporary
10 certificate expires, or the recipient will be liable for the
11 taxes and interest on all purchases for which the temporary
12 exemption certificate was used. The executive director of the
13 department may require the applicant for a temporary exemption
14 certificate to file a cash or surety bond in an amount
15 sufficient to satisfy the department's estimate of taxes and
16 interest that would be due if the organization failed to
17 timely qualify for a regular exemption certificate.
18 (c) A temporary exemption certificate expires 12
19 months after the date of issuance and may be renewed once for
20 an additional 12 months. If at any time the department
21 determines that the organization will not meet the criteria in
22 s. 212.08(7)(p)(o)2.b. for the issuance of a regular exemption
23 certificate, the temporary exemption certificate must be
24 canceled, and the taxes and interest on all purchases for
25 which the temporary exemption certificate was used are due
26 within 30 days after the cancellation. The department may
27 adopt rules governing the application for, the issuance of,
28 and the form of the temporary exemption certificate and
29 providing for the collection of back taxes and interest.
30 Section 3. Subsection (4) of section 196.195, Florida
31 Statutes, is amended to read:
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1 196.195 Determining profit or nonprofit status of
2 applicant.--
3 (4) Notwithstanding the provisions of subsections (2)
4 and (3), a corporation organized as nonprofit under chapter
5 617 which has a valid consumer certificate of exemption
6 pursuant to s. 212.08(7)(m), (n), (o), or (p) and which has a
7 valid exemption from federal income tax under s. 501(c)(3) of
8 the Internal Revenue Code is nonprofit. Proof provided by a
9 corporation of its status as described in this subsection
10 shall be sufficient to establish the organization's nonprofit
11 status, and any corporation providing such proof is not
12 required to provide any other information in order to
13 establish its nonprofit status.
14 Section 4. Paragraph (c) of subsection (1) of section
15 196.196, Florida Statutes, is amended to read:
16 196.196 Determining whether property is entitled to
17 charitable, religious, scientific, or literary exemption.--
18 (1) In the determination of whether an applicant is
19 actually using all or a portion of its property predominantly
20 for a charitable, religious, scientific, or literary purpose,
21 the following criteria shall be applied:
22 (c) The extent to which the property is used to
23 conduct activities which cause a corporation to qualify for a
24 consumer certificate of exemption under s. 212.08(7)(m), (n),
25 (o), or (p). Such activities shall be considered as part of
26 the exempt purposes of the applicant.
27 Section 5. Subsection (2) of section 212.0821, Florida
28 Statutes, is amended to read:
29 212.0821 Legislative intent that political
30 subdivisions and public libraries use their sales tax
31 exemption certificates for purchases on behalf of specified
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1 groups.--It is the intent of the Legislature that the
2 political subdivisions of the state and the public libraries
3 utilize their sales tax exemption certificates to purchase,
4 with funds provided by the following groups, services,
5 equipment, supplies, and items necessary for the operation of
6 such groups, in addition to the normal exempt purchases that
7 political subdivisions and libraries are empowered to make:
8 (2) Counties and municipalities shall purchase
9 necessary goods and services requested by REACT groups,
10 neighborhood crime watch groups, and state or locally
11 recognized organizations solely engaged in youth activities
12 identical to those discussed in s. 212.08(7)(l)(n).
13 Section 6. Subsection (9) of section 496.404, Florida
14 Statutes, is amended to read:
15 496.404 Definitions.--As used in ss. 496.401-496.424:
16 (9) "Educational institutions" means those
17 institutions and organizations described in s.
18 212.08(7)(cc)6.(o)2.d.
19 Section 7. Paragraph (b) of subsection (3) of section
20 564.02, Florida Statutes, is amended to read:
21 564.02 License fees; vendors; manufacturers and
22 distributors.--
23 (3)
24 (b) A bona fide religious order, monastery, church, or
25 religious body that has a tax-exempt status as a religious
26 organization as provided by s. 212.08(7)(m) or (p)(o) may be
27 licensed as a distributor under this subsection if its sales
28 and distribution are limited to wines sold solely for
29 religious or sacramental purposes to holders of valid permits
30 obtained under s. 564.03; and such religious order, monastery,
31 church, or religious body shall pay a state license tax of $50
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1 for each and every such distribution establishment to be
2 operated by the licensee.
3 Section 8. This act shall take effect July 1 of the
4 year in which enacted.
5
6 *****************************************
7 HOUSE SUMMARY
8
Provides a sales tax exemption for sales or leases to all
9 organizations exempt from federal income tax under s.
501(c)(3) of the Internal Revenue Code, and removes and
10 revises various specific exemptions to conform. Revises
application of provisions which specify that certain
11 nonprofit corporations which are exempt from sales tax
are nonprofit for purposes of determining eligibility for
12 the religious, literary, scientific, or charitable ad
valorem tax exemption, and provisions which specify a
13 criterion to be used in determining if property is being
used for a charitable, religious, scientific, or literary
14 purpose.
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