House Bill 0747

    Florida House of Representatives - 1999                 HB 747

        By Representative Wiles






  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 sales or leases to

  5         nonprofit organizations the sole or primary

  6         function of which is to raise funds for

  7         organizations currently holding a consumer's

  8         certificate of exemption issued by the

  9         Department of Revenue; providing an effective

10         date.

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

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

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

16         212.08  Sales, rental, use, consumption, distribution,

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

18  the rental, the use, the consumption, the distribution, and

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

20  following are hereby specifically exempt from the tax imposed

21  by this chapter.

22         (7)  MISCELLANEOUS EXEMPTIONS.--

23         (zz)  Nonprofit organizations raising funds for

24  organizations holding consumer's certificate of exemption.--

25         1.  Sales or leases to organizations which hold current

26  exemptions from federal income tax pursuant to s. 501(c)(3) of

27  the Internal Revenue Code, as amended, the sole or primary

28  function of which is to raise funds for another organization

29  or organizations currently holding a consumer's certificate of

30  exemption issued by the department are exempt from the tax

31  imposed by this chapter.

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






    Florida House of Representatives - 1999                 HB 747

    589-122-99






  1         2.  The provisions of this paragraph are remedial in

  2  nature.

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  4  Exemptions provided to any entity by this subsection shall not

  5  inure to any transaction otherwise taxable under this chapter

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

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

  8  check, or credit card even when that representative or

  9  employee is subsequently reimbursed by such entity.

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

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13                          HOUSE SUMMARY

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      Exempts sales or leases to nonprofit organizations the
15    sole or primary function of which is to raise funds for
      another organization or organizations currently holding a
16    consumer's certificate of exemption issued by the
      Department of Revenue from sales tax.
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