CODING: Words stricken are deletions; words underlined are additions.
House Bill 0949




    Florida House of Representatives - 1997                 HB 949

        By Representatives Brown, Ogles, Arnall, Barreiro, Tobin
    and Greene





  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 no tax 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 shall be 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  donated items of tangible personal property when a registered

22  dealer donates the items to a nonprofit organization or

23  institution that holds a current consumer certificate of

24  exemption issued by the department under this chapter.

25         Section 2.  No tax imposed by chapter 212, Florida

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

27  actually collected on transactions exempt under s. 212.06(13),

28  Florida Statutes, as created by this act, shall be due from

29  any person with respect to such 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 House of Representatives - 1997                 HB 949

    521-150-97






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  2                          HOUSE 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 no tax imposed by ch. 212, F.S., before the
      effective date of the act and not actually collected on
  6    transactions qualified for such exemption shall be due
      from any person.
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