Senate Bill 0952c1

    Florida Senate - 1999                            CS for SB 952

    By the Committee on Fiscal Resource and Senators Bronson,
    Forman, Latvala, Meek and Scott




    314-2153-99

  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 a definition

  8         for the term "SIC"; providing an effective

  9         date.

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

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

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

15         212.08  Sales, rental, use, consumption, distribution,

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

17  the rental, the use, the consumption, the distribution, and

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

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

21         (7)  MISCELLANEOUS EXEMPTIONS.--

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

23  are the following materials purchased, produced, or created by

24  businesses classified under SIC Industry Numbers 275, 276,

25  277, 278, or 279 for use in producing graphic matter for sale:

26  film, photographic paper, dyes used for embossing and

27  engraving, artwork, typography, lithographic plates, and

28  negatives. As used in this paragraph, the term "SIC" means

29  those classifications contained in the Standard Industrial

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

31  Management and Budget, Executive Office of the President. 

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






    Florida Senate - 1999                            CS for SB 952
    314-2153-99




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  2  Exemptions provided to any entity by this subsection shall not

  3  inure to any transaction otherwise taxable under this chapter

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

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

  6  check, or credit card even when that representative or

  7  employee is subsequently reimbursed by such entity.

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

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10          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
11                              SB 952

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13  The committee substitute clarifies that the exemption for
    materials include materials "purchased, produced, or created
14  by" qualified businesses.

15  The committee substitute also provides a definition for "SIC".

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