House Bill 1533

    Florida House of Representatives - 2000                HB 1533

        By Representative Albright






  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 test kits used to

  5         establish whether or not the condition of

  6         pregnancy exists in human beings; providing an

  7         effective date.

  8

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

10

11         Section 1.  Paragraph (a) of subsection (2) of section

12  212.08, Florida Statutes, is amended to read:

13         212.08  Sales, rental, use, consumption, distribution,

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

15  the rental, the use, the consumption, the distribution, and

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

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

19         (2)  EXEMPTIONS; MEDICAL.--

20         (a)  There shall be exempt from the tax imposed by this

21  chapter any medical products and supplies or medicine

22  dispensed according to an individual prescription or

23  prescriptions written by a prescriber authorized by law to

24  prescribe medicinal drugs; hypodermic needles; hypodermic

25  syringes; chemical compounds and test kits used for the

26  diagnosis or treatment of human disease, illness, or injury;

27  test kits used to establish whether or not the condition of

28  pregnancy exists in human beings, also known as home pregnancy

29  tests; and common household remedies recommended and generally

30  sold for internal or external use in the cure, mitigation,

31  treatment, or prevention of illness or disease in human

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






    Florida House of Representatives - 2000                HB 1533

    66-234-00






  1  beings, but not including cosmetics or toilet articles,

  2  notwithstanding the presence of medicinal ingredients therein,

  3  according to a list prescribed and approved by the Department

  4  of Health, which list shall be certified to the Department of

  5  Revenue from time to time and included in the rules

  6  promulgated by the Department of Revenue. There shall also be

  7  exempt from the tax imposed by this chapter artificial eyes

  8  and limbs; orthopedic shoes; prescription eyeglasses and items

  9  incidental thereto or which become a part thereof; dentures;

10  hearing aids; crutches; prosthetic and orthopedic appliances;

11  and funerals.  In addition, any items intended for one-time

12  use which transfer essential optical characteristics to

13  contact lenses shall be exempt from the tax imposed by this

14  chapter; however, this exemption shall apply only after

15  $100,000 of the tax imposed by this chapter on such items has

16  been paid in any calendar year by a taxpayer who claims the

17  exemption in such year. Funeral directors shall pay tax on all

18  tangible personal property used by them in their business.

19         Section 2.  This act shall take effect January 1, 2001.

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22                          HOUSE SUMMARY

23
      Provides a sales tax exemption for test kits used to
24    establish whether or not the condition of pregnancy
      exists in human beings, also known as home pregnancy
25    tests.

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