Senate Bill 0120

    Florida Senate - 1999                                   SB 120

    By Senator Grant





    13-320-99

  1                      A bill to be entitled

  2         An act relating to library cooperatives;

  3         amending s. 257.41, F.S.; requiring the

  4         Division of Library and Information Services of

  5         the Department of State to issue certificates

  6         to certain library cooperatives; amending s.

  7         212.08, F.S.; providing an exemption from the

  8         tax on sales, use, and other transactions for

  9         library cooperatives certified under s. 257.41,

10         F.S.; providing for retroactive application of

11         the tax exemption; 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 (2) of section 257.41, Florida

16  Statutes, is amended to read:

17         257.41  Library cooperatives; organization; receipt of

18  state moneys.--

19         (2)  The Division of Library and Information Services

20  of the Department of State shall establish operating standards

21  and rules under which a library cooperative is eligible to

22  receive state moneys. The Division of Library and Information

23  Services of the Department of State shall issue a certificate

24  to each library cooperative that meets the standards and rules

25  established under this subsection.

26         Section 2.  Paragraph (zz) is added to subsection (7)

27  of section 212.08, Florida Statutes, 1998 Supplement, to read:

28         212.08  Sales, rental, use, consumption, distribution,

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

30  the rental, the use, the consumption, the distribution, and

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

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






    Florida Senate - 1999                                   SB 120
    13-320-99




  1  following are hereby specifically exempt from the tax imposed

  2  by this chapter.

  3         (7)  MISCELLANEOUS EXEMPTIONS.--

  4         (zz)  Library cooperatives--Library cooperatives

  5  certified under s. 257.41(2) are exempt from the tax imposed

  6  by this chapter.

  7         Section 3.  The exemption from the tax on sales, use,

  8  and other transactions which is granted to certified library

  9  cooperatives in section 2 of this act applies retroactively to

10  July 1, 1997.

11         Section 4.  This act shall take effect upon becoming a

12  law.

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15                          SENATE SUMMARY

16    Requires the Division of Library and Information Services
      of the Department of State to issue a certificate to each
17    library cooperative that meets the standards and rules
      established by the division under s. 257.41(2), F.S.
18    Provides an exemption from the tax on sales, use, and
      other transactions, retroactive to July 1, 1997, for
19    certified library cooperatives.

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