Senate Bill 0448

    Florida Senate - 1998                                   SB 448

    By Senator Diaz-Balart





    37-427-98                                               See HB

  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.06, F.S.;

  4         providing an exemption for tangible personal

  5         property donated by a dealer to a nonprofit

  6         organization that holds a current certificate

  7         of exemption; providing that taxes imposed by

  8         ch. 212, F.S., before the effective date of the

  9         act and not actually collected on transactions

10         qualified for such exemption are not due from

11         any person; providing an effective date.

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

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15         Section 1.  Subsection (13) is added to section 212.06,

16  Florida Statutes, to read:

17         212.06  Sales, storage, use tax; collectible from

18  dealers; "dealer" defined; dealers to collect from purchasers;

19  legislative intent as to scope of tax.--

20         (13)  The tax imposed by this chapter does not apply to

21  items of tangible personal property donated by a registered

22  dealer to a nonprofit organization or institution that holds a

23  current consumer certificate of exemption issued by the

24  department under this chapter.

25         Section 2.  Taxes imposed by chapter 212, Florida

26  Statutes, before the effective date of this act, and not

27  actually collected on transactions exempt under section

28  212.06(13), Florida Statutes, as created by this act, are not

29  due from any person with respect to those transactions.

30         Section 3.  This act shall take effect upon becoming a

31  law.

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






    Florida Senate - 1998                                   SB 448
    37-427-98                                               See HB




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  2                       LEGISLATIVE SUMMARY

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      Provides a sales tax exemption for tangible personal
  4    property donated by a dealer to a nonprofit organization
      that holds a current certificate of exemption.  Provides
  5    that taxes imposed by ch. 212, F.S., before the effective
      date of the act and not actually collected on
  6    transactions qualified for such exemption are not due
      from any person.
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