House Bill 2039

    Florida House of Representatives - 2000                HB 2039

        By Representative Gay






  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 from the tax for sales

  5         of certain items through coin-operated bulk

  6         vending machines; defining the term "bulk

  7         vending machine"; providing an effective date.

  8

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

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

12  of section 212.08, Florida Statutes, 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         (7)  MISCELLANEOUS EXEMPTIONS.--

20         (ggg)  COIN-OPERATED MACHINE SALES.--

21         1.  The following tangible personal property sold

22  through a coin-operated bulk vending machine for a total

23  consideration of 25 cents or less is exempt from the taxes

24  imposed by this chapter:

25         a.  Food or candy, other than beverages;

26         b.  Chewing gum; or

27         c.  Toys and other items designed primarily to be used

28  or played with by children.

29         2.  As used in this paragraph, the term "bulk vending

30  machine" means a vending machine that contains unsorted items

31  and that dispenses an item or approximately equal quantities

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






    Florida House of Representatives - 2000                HB 2039

    540-217-00






  1  of items to the customer at random in such fashion that the

  2  customer cannot select a particular item or type of item.

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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, 2000.

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13                          SENATE SUMMARY

14    Provides an exemption from the tax on sales, use, and
      other transactions for certain items that cost 25 cents
15    or less and that are sold through a coin-operated "bulk
      vending machine," as that term is defined.
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