House Bill 2243

    Florida House of Representatives - 1999                HB 2243

        By Representative Cosgrove






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.08, F.S.;

  4         providing an exemption for equipment and

  5         materials purchased by the Florida National

  6         Parks and Monuments Association under certain

  7         conditions; providing an effective date.

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

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11         Section 1.  Paragraph (zz) is added to subsection (7)

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

13         212.08  Sales, rental, use, consumption, distribution,

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

15  the rental, the use, the consumption, the distribution, and

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

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

19         (7)  MISCELLANEOUS EXEMPTIONS.--

20         (zz)  Florida National Parks and Monuments

21  Association.--Equipment and materials purchased by the Florida

22  National Parks and Monuments Association for its own use or

23  purchased by the association and given free of charge to the

24  National Park Service are exempt from the tax imposed by this

25  chapter. This exemption is allowed only if the association is

26  designated a National Park Service Cooperating Association by

27  the United States Department of the Interior and holds a

28  current exemption from federal corporate income tax pursuant

29  to s. 501(c)(3) of the Internal Revenue Code.

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






    Florida House of Representatives - 1999                HB 2243

    141-465-99






  1  Exemptions provided to any entity by this subsection shall not

  2  inure to any transaction otherwise taxable under this chapter

  3  when payment is made by a representative or employee of such

  4  entity by any means, including, but not limited to, cash,

  5  check, or credit card even when that representative or

  6  employee is subsequently reimbursed by such entity.

  7         Section 2.  This act shall take effect July 1, 1999.

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10                          HOUSE SUMMARY

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      Provides a sales tax exemption for equipment and
12    materials purchased by the Florida National Parks and
      Monuments Association for its own use or to be given to
13    the National Park Service if the association meets
      specified requirements.
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