House Bill 0643

    Florida House of Representatives - 1999                 HB 643

        By Representative Dockery






  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 film, photographic

  5         paper, dyes used for embossing and engraving,

  6         artwork, and other printing supplies used by

  7         specified businesses; providing an effective

  8         date.

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

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

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

14         212.08  Sales, rental, use, consumption, distribution,

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

16  the rental, the use, the consumption, the distribution, and

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

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

20         (7)  MISCELLANEOUS EXEMPTIONS.--

21         (zz)  Film and other printing supplies.--Also exempt

22  are the following materials used by businesses classified

23  under SIC Industry Numbers 275, 276, 277, 278, or 279 in

24  producing graphic matter for sale: film, photographic paper,

25  dyes used for embossing and engraving, artwork, typography,

26  lithographic plates, and negatives.

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28  Exemptions provided to any entity by this subsection shall not

29  inure to any transaction otherwise taxable under this chapter

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

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

                                  1

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






    Florida House of Representatives - 1999                 HB 643

    578-117-99






  1  check, or credit card even when that representative or

  2  employee is subsequently reimbursed by such entity.

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

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  6                          HOUSE SUMMARY

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      Provides a sales tax exemption for film, photographic
  8    paper, dyes used for embossing and engraving, artwork,
      and other printing supplies used by specified businesses.
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