Senate Bill sb0130

    Florida Senate - 2002                                   SB 130

    By Senator Smith





    5-139-02

  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 for textbooks and other

  5         books required or recommended in connection

  6         with a course of study at a public or private

  7         nonprofit postsecondary educational

  8         institution; providing an effective date.

  9

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

11

12         Section 1.  Paragraph (r) of subsection (7) of section

13  212.08, Florida Statutes, is amended, and paragraph (fff) is

14  added to that subsection, to read:

15         212.08  Sales, rental, use, consumption, distribution,

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

17  the rental, the use, the consumption, the distribution, and

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

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

21         (7)  MISCELLANEOUS EXEMPTIONS.--

22         (r)  School books and school lunches.--This exemption

23  applies to school books used in regularly prescribed courses

24  of study, and to school lunches served in public, parochial,

25  or nonprofit schools operated for and attended by pupils of

26  grades K through 12.  Yearbooks, magazines, newspapers,

27  directories, bulletins, and similar publications distributed

28  by such educational institutions to their students are also

29  exempt. School books and Food sold or served at community

30  colleges and other institutions of higher learning is are

31  taxable.

                                  1

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






    Florida Senate - 2002                                   SB 130
    5-139-02




  1         (fff)  Textbooks and other books required or

  2  recommended by postsecondary educational institutions.--The

  3  purchase of any textbook or other book for use in connection

  4  with a course of study at any public or private nonprofit

  5  postsecondary educational institution is exempt from the tax

  6  imposed by this chapter if such use is required or recommended

  7  to complete the course of study and such requirement or

  8  recommendation is documented in writing by an instructor or

  9  other employee of the institution.

10

11  Exemptions provided to any entity by this subsection shall not

12  inure to any transaction otherwise taxable under this chapter

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

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

15  check, or credit card even when that representative or

16  employee is subsequently reimbursed by such entity.

17         Section 2.  This act shall take effect July 1, 2002.

18

19            *****************************************

20                         SUMMARY SUMMARY

21    Provides a sales tax exemption for textbooks and other
      books that are required or recommended in connection with
22    a course of study at a public or private nonprofit
      postsecondary educational institution.
23

24

25

26

27

28

29

30

31

                                  2

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