House Bill 0317

    Florida House of Representatives - 2000                 HB 317

        By Representatives Ogles, Wasserman Schultz, Rojas,
    Brummer, Hart, Stansel, Bilirakis, Waters, Crow, C. Green,
    Prieguez, Cantens, Effman, Gottlieb, Bloom and Jacobs




  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 feeds for racing

  5         greyhounds; providing an effective date.

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

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  9         Section 1.  Paragraph (d) of subsection (7) of section

10  212.08, Florida Statutes, is amended to read:

11         212.08  Sales, rental, use, consumption, distribution,

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

13  the rental, the use, the consumption, the distribution, and

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

15  following are hereby specifically exempt from the tax imposed

16  by this chapter.

17         (7)  MISCELLANEOUS EXEMPTIONS.--

18         (d)  Feeds.--Feeds for poultry, ostriches, and

19  livestock, including racehorses, racing greyhounds, and dairy

20  cows, are exempt.

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22  Exemptions provided to any entity by this subsection shall not

23  inure to any transaction otherwise taxable under this chapter

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

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

26  check, or credit card even when that representative or

27  employee is subsequently reimbursed by such entity.

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

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






    Florida House of Representatives - 2000                 HB 317

    520-199-00






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  2                          HOUSE SUMMARY

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      Provides a sales tax exemption for feeds for racing
  4    greyhounds.

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