Senate Bill 1818
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1818
By Senator Campbell
33-588A-99
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 any sale or lease to
5 an organization that is exempt from federal
6 income tax and that has as its primary function
7 raising funds for organizations that hold or
8 qualify to hold a consumer's certificate of
9 exemption issued by this state; providing for
10 retroactive application; providing an effective
11 date.
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13 Be It Enacted by the Legislature of the State of Florida:
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15 Section 1. Paragraph (zz) is added to subsection (7)
16 of section 212.08, Florida Statutes, 1998 Supplement, to read:
17 212.08 Sales, rental, use, consumption, distribution,
18 and storage tax; specified exemptions.--The sale at retail,
19 the rental, the use, the consumption, the distribution, and
20 the storage to be used or consumed in this state of the
21 following are hereby specifically exempt from the tax imposed
22 by this chapter.
23 (7) MISCELLANEOUS EXEMPTIONS.--
24 (zz) Nonprofit fundraisers.--Also exempt from the tax
25 imposed by this chapter is any sale or lease to an
26 organization that holds an exemption from federal income tax
27 under s. 501(c)(3) of the Internal Revenue Code of 1986, as
28 amended, if the sole or primary function of the organization
29 is to raise funds for any other organization that currently
30 holds a consumer's certificate of exemption issued in this
31 state or that would qualify for such a consumer's certificate
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1818
33-588A-99
1 of exemption if it applied for one. If an organization applied
2 for a consumer's certificate of exemption on or after January
3 1, 1995, and the organization qualifies for this exemption,
4 the exemption provided by this paragraph shall be retroactive
5 to the date of the application.
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7 Exemptions provided to any entity by this subsection shall not
8 inure to any transaction otherwise taxable under this chapter
9 when payment is made by a representative or employee of such
10 entity by any means, including, but not limited to, cash,
11 check, or credit card even when that representative or
12 employee is subsequently reimbursed by such entity.
13 Section 2. This act shall take effect upon becoming a
14 law.
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17 SENATE SUMMARY
18 Provides an exemption from the tax on sales, use, and
other transactions for any sale or lease to an
19 organization that is exempt from federal income tax and
that has as its sole or primary function raising funds
20 for other organizations that hold or qualify to hold a
consumer's certificate of exemption issued by this state.
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