Senate Bill 1410

    Florida Senate - 2000                                  SB 1410

    By Senator Latvala





    19-888-00                                               See HB

  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 sales or leases to

  5         the Florida Fire and Emergency Services

  6         Foundation; providing an effective date.

  7

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

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10         Section 1.  Paragraph (ggg) is added to subsection (7)

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (ggg)  Florida Fire and Emergency Services

20  Foundation.--Sales or leases to the Florida Fire and Emergency

21  Services Foundation are exempt from the tax imposed by this

22  chapter.

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24  Exemptions provided to any entity by this subsection shall not

25  inure to any transaction otherwise taxable under this chapter

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

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

28  check, or credit card even when that representative or

29  employee is subsequently reimbursed by such entity.

30         Section 2.  This act shall take effect July 1, 2000.

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






    Florida Senate - 2000                                  SB 1410
    19-888-00                                               See HB




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  2                          HOUSE SUMMARY

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      Provides a sales tax exemption for sales or leases to the
  4    Florida Fire and Emergency Services Foundation.

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