CODING: Words stricken are deletions; words underlined are additions.
House Bill 0499




    Florida House of Representatives - 1997                 HB 499

        By Representatives Bitner, Thrasher, Livingston and Kosmas






  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 certain

  5         complimentary meals; providing an effective

  6         date.

  7

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

  9

10         Section 1.  Paragraph (nn) is added to subsection (7)

11  of section 212.08, Florida Statutes, 1996 Supplement, 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 part.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (nn)  Complimentary meals.--Also exempt from the tax

20  imposed by this part are food or drinks that are furnished as

21  part of a packaged room rate by any person offering for rent

22  or lease any transient living accommodations as described in

23  s. 509.013(4)(a) which are licensed under part I of chapter

24  509 and which are subject to the tax under s. 212.03, if a

25  separate charge or specific amount for the food or drinks is

26  not shown. Such food or drinks are considered to be sold at

27  retail as part of the total charge for the transient living

28  accommodations. Moreover, the person offering the

29  accommodations is not considered to be the consumer of items

30  purchased in furnishing such food or drinks and may purchase

31  those items under conditions of a sale for resale.

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






    Florida House of Representatives - 1997                 HB 499

    522-130-97






  1         Section 2.  This act shall take effect January 1, 1998.

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  4                          SENATE SUMMARY

  5    Provides an exemption from the tax on sales, use, and
      other transactions for food or drinks that are furnished
  6    as part of a packaged room rate for the rental of certain
      transient living accommodations. Provides that the person
  7    who offers the accommodations is purchasing the food or
      drinks under the conditions of a sale for resale and is
  8    not the consumer of the items.

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