Senate Bill 2344
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Florida Senate - 1999 SB 2344
By Senator Clary
7-1548-99
1 A bill to be entitled
2 An act relating to sales and use taxes;
3 amending s. 212.08, F.S.; extending a sales tax
4 exemption to include state headquarters for
5 veterans' organization auxiliaries and their
6 individual posts or units; providing an
7 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 (o) of subsection (7) of section
12 212.08, Florida Statutes, 1998 Supplement, is amended 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 (o) Religious, charitable, scientific, educational,
21 and veterans' institutions and organizations.--
22 1. There are exempt from the tax imposed by this
23 chapter transactions involving:
24 a. Sales or leases directly to churches or sales or
25 leases of tangible personal property by churches;
26 b. Sales or leases to nonprofit religious, nonprofit
27 charitable, nonprofit scientific, or nonprofit educational
28 institutions when used in carrying on their customary
29 nonprofit religious, nonprofit charitable, nonprofit
30 scientific, or nonprofit educational activities, including
31 church cemeteries; and
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Florida Senate - 1999 SB 2344
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1 c. Sales or leases to the state headquarters of
2 qualified veterans' organizations, including their state
3 headquarters, and the state headquarters of their auxiliaries,
4 or their individual posts or units, when used in carrying on
5 their customary veterans' organization activities. If a
6 qualified veterans' organization or its auxiliary does not
7 maintain a permanent state headquarters, then transactions
8 involving sales or leases to such organization and used to
9 maintain the office of the highest ranking state official are
10 exempt from the tax imposed by this chapter.
11 2. The provisions of this section authorizing
12 exemptions from tax shall be strictly defined, limited, and
13 applied in each category as follows:
14 a. "Religious institutions" means churches,
15 synagogues, and established physical places for worship at
16 which nonprofit religious services and activities are
17 regularly conducted and carried on. The term "religious
18 institutions" includes nonprofit corporations the sole purpose
19 of which is to provide free transportation services to church
20 members, their families, and other church attendees. The term
21 "religious institutions" also includes state, district, or
22 other governing or administrative offices the function of
23 which is to assist or regulate the customary activities of
24 religious organizations or members. The term "religious
25 institutions" also includes any nonprofit corporation which is
26 qualified as nonprofit pursuant to s. 501(c)(3), Internal
27 Revenue Code of 1986, as amended, which owns and operates a
28 Florida television station, at least 90 percent of the
29 programming of which station consists of programs of a
30 religious nature, and the financial support for which,
31 exclusive of receipts for broadcasting from other nonprofit
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Florida Senate - 1999 SB 2344
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1 organizations, is predominantly from contributions from the
2 general public. The term "religious institutions" also
3 includes any nonprofit corporation which is qualified as
4 nonprofit pursuant to s. 501(c)(3), Internal Revenue Code of
5 1986, as amended, which provides regular religious services to
6 Florida state prisoners and which from its own established
7 physical place of worship, operates a ministry providing
8 worship and services of a charitable nature to the community
9 on a weekly basis. The term "religious institutions" also
10 includes any nonprofit corporation which is qualified as
11 nonprofit pursuant to s. 501(c)(3), Internal Revenue Code of
12 1986, as amended, the primary activity of which is making and
13 distributing audio recordings of religious scriptures and
14 teachings to blind or visually impaired persons at no charge.
15 The term "religious institutions" also includes any nonprofit
16 corporation that is qualified as nonprofit pursuant to s.
17 501(c)(3), Internal Revenue Code of 1986, as amended, the sole
18 or primary function of which is to provide, upon invitation,
19 nonprofit religious services, evangelistic services, religious
20 education, administration assistance, or missionary assistance
21 for a church, synagogue, or established physical place of
22 worship at which nonprofit religious services and activities
23 are regularly conducted.
24 b. "Charitable institutions" means only nonprofit
25 corporations qualified as nonprofit pursuant to s. 501(c)(3),
26 Internal Revenue Code of 1954, as amended, and other nonprofit
27 entities, the sole or primary function of which is to provide,
28 or to raise funds for organizations which provide, one or more
29 of the following services if a reasonable percentage of such
30 service is provided free of charge, or at a substantially
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Florida Senate - 1999 SB 2344
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1 reduced cost, to persons, animals, or organizations that are
2 unable to pay for such service:
3 (I) Medical aid for the relief of disease, injury, or
4 disability;
5 (II) Regular provision of physical necessities such as
6 food, clothing, or shelter;
7 (III) Services for the prevention of or rehabilitation
8 of persons from alcoholism or drug abuse; the prevention of
9 suicide; or the alleviation of mental, physical, or sensory
10 health problems;
11 (IV) Social welfare services including adoption
12 placement, child care, community care for the elderly, and
13 other social welfare services which clearly and substantially
14 benefit a client population which is disadvantaged or suffers
15 a hardship;
16 (V) Medical research for the relief of disease,
17 injury, or disability;
18 (VI) Legal services; or
19 (VII) Food, shelter, or medical care for animals or
20 adoption services, cruelty investigations, or education
21 programs concerning animals;
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23 and the term includes groups providing volunteer staff to
24 organizations designated as charitable institutions under this
25 sub-subparagraph; nonprofit organizations the sole or primary
26 purpose of which is to coordinate, network, or link other
27 institutions designated as charitable institutions under this
28 sub-subparagraph with those persons, animals, or organizations
29 in need of their services; and nonprofit national, state,
30 district, or other governing, coordinating, or administrative
31 organizations the sole or primary purpose of which is to
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1 represent or regulate the customary activities of other
2 institutions designated as charitable institutions under this
3 sub-subparagraph. Notwithstanding any other requirement of
4 this section, any blood bank that relies solely upon volunteer
5 donations of blood and tissue, that is licensed under chapter
6 483, and that qualifies as tax exempt under s. 501(c)(3) of
7 the Internal Revenue Code constitutes a charitable institution
8 and is exempt from the tax imposed by this chapter. Sales to a
9 health system foundation, qualified as nonprofit pursuant to
10 s. 501(c)(3), Internal Revenue Code of 1986, as amended, which
11 filed an application for exemption with the department prior
12 to November 15, 1997, and which application is subsequently
13 approved, shall be exempt as to any unpaid taxes on purchases
14 made from November 14, 1990, to December 31, 1997.
15 c. "Scientific organizations" means scientific
16 organizations which hold current exemptions from federal
17 income tax under s. 501(c)(3) of the Internal Revenue Code and
18 also means organizations the purpose of which is to protect
19 air and water quality or the purpose of which is to protect
20 wildlife and which hold current exemptions from the federal
21 income tax under s. 501(c)(3) of the Internal Revenue Code.
22 d. "Educational institutions" means state
23 tax-supported or parochial, church and nonprofit private
24 schools, colleges, or universities which conduct regular
25 classes and courses of study required for accreditation by, or
26 membership in, the Southern Association of Colleges and
27 Schools, the Department of Education, the Florida Council of
28 Independent Schools, or the Florida Association of Christian
29 Colleges and Schools, Inc., or nonprofit private schools which
30 conduct regular classes and courses of study accepted for
31 continuing education credit by a board of the Division of
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1 Medical Quality Assurance of the Department of Health or which
2 conduct regular classes and courses of study accepted for
3 continuing education credit by the American Medical
4 Association. Nonprofit libraries, art galleries, performing
5 arts centers that provide educational programs to school
6 children, which programs involve performances or other
7 educational activities at the performing arts center and serve
8 a minimum of 50,000 school children a year, and museums open
9 to the public are defined as educational institutions and are
10 eligible for exemption. The term "educational institutions"
11 includes private nonprofit organizations the purpose of which
12 is to raise funds for schools teaching grades kindergarten
13 through high school, colleges, and universities. The term
14 "educational institutions" includes any nonprofit newspaper of
15 free or paid circulation primarily on university or college
16 campuses which holds a current exemption from federal income
17 tax under s. 501(c)(3) of the Internal Revenue Code, and any
18 educational television or radio network or system established
19 pursuant to s. 229.805 or s. 229.8051 and any nonprofit
20 television or radio station which is a part of such network or
21 system and which holds a current exemption from federal income
22 tax under s. 501(c)(3) of the Internal Revenue Code. The term
23 "educational institutions" also includes state, district, or
24 other governing or administrative offices the function of
25 which is to assist or regulate the customary activities of
26 educational organizations or members. The term "educational
27 institutions" also includes a nonprofit educational cable
28 consortium which holds a current exemption from federal income
29 tax under s. 501(c)(3) of the Internal Revenue Code of 1986,
30 as amended, whose primary purpose is the delivery of
31 educational and instructional cable television programming and
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1 whose members are composed exclusively of educational
2 organizations which hold a valid consumer certificate of
3 exemption and which are either an educational institution as
4 defined in this sub-subparagraph, or qualified as a nonprofit
5 organization pursuant to s. 501(c)(3) of the Internal Revenue
6 Code of 1986, as amended.
7 e. "Veterans' organizations" means nationally
8 chartered or recognized veterans' organizations, including,
9 but not limited to, Florida chapters of the Paralyzed Veterans
10 of America, Catholic War Veterans of the U.S.A., Jewish War
11 Veterans of the U.S.A., and the Disabled American Veterans,
12 Department of Florida, Inc., which hold current exemptions
13 from federal income tax under s. 501(c)(4) or (19) of the
14 Internal Revenue Code.
15 Section 2. This act shall take effect July 1, 1999.
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18 SENATE SUMMARY
19 Extends an existing sales tax exemption to include state
headquarters of veterans organizations' auxiliaries and
20 their individual posts or units.
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