House Bill 0641

    Florida House of Representatives - 2000                 HB 641

        By Representatives Hart, Bitner, Constantine and Brummer






  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.0515, F.S.;

  4         revising the calculation of taxes on beverages

  5         and foods sold from vending machines; providing

  6         an effective date.

  7

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

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10         Section 1.  Subsection (2) of section 212.0515, Florida

11  Statutes, is amended to read:

12         212.0515  Sales from vending machines; sales to vending

13  machine operators; special provisions; registration;

14  penalties.--

15         (2)  Notwithstanding any other provision of law, the

16  amount of the tax to be paid on food, beverages, or other

17  items of tangible personal property that are sold in vending

18  machines shall be calculated by dividing the gross receipts

19  from such sales for the applicable reporting period by a

20  divisor, determined as provided in this subsection, to compute

21  gross taxable sales, and then subtracting gross taxable sales

22  from gross receipts to arrive at the amount of tax due. The

23  divisor is equal to the sum of 1.0625 1.0645 for beverage and

24  food items, or 1.0659 for other items of tangible personal

25  property, except that for counties with a 0.5 percent sales

26  surtax rate the divisor is equal to the sum of 1.0666 1.0686

27  for beverage and food items or 1.0707 for other items of

28  tangible personal property; for counties with a 0.75 percent

29  sales surtax rate the divisor is equal to the sum of 1.0686

30  1.0706 for beverage and food items or 1.0727 for other items

31  of tangible personal property; for counties with a 1 percent

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






    Florida House of Representatives - 2000                 HB 641

    726-107-00






  1  sales surtax rate the divisor is equal to the sum of 1.0706

  2  1.0726 for beverage and food items or 1.0749 for other items

  3  of tangible personal property; and for counties with a 1.5

  4  percent sales surtax rate the divisor is equal to the sum of

  5  1.0747 1.0767 for beverage and food items or 1.0791 for other

  6  items of tangible personal property. If an operator cannot

  7  account for each type of item sold through a vending machine,

  8  the highest tax rate shall be used for all products sold

  9  through that machine.

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

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13                          SENATE SUMMARY

14    Revises the formula for calculating the tax on sales,
      use, and other transactions which applies to beverages
15    and foods sold from vending machines.

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