House Bill 0643er

    ENROLLED

    1999 Legislature                       HB 643, First Engrossed



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  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 purchased, produced, or created by

23  businesses classified under SIC Industry Numbers 275, 276,

24  277, 278, or 279 for use in producing graphic matter for sale:

25  film, photographic paper, dyes used for embossing and

26  engraving, artwork, typography, lithographic plates, and

27  negatives.  As used in this paragraph, "SIC" means those

28  classifications contained in the Standard Industrial

29  Classification Manual, 1987, as published by the Office of

30  Management and Budget, Executive Office of the President.

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




    ENROLLED

    1999 Legislature                       HB 643, First Engrossed



  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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