Senate Bill sb0164

    Florida Senate - 2002                                   SB 164

    By Senator Miller





    21-258-02

  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 certain products

  5         prescribed as medically necessary; providing an

  6         effective date.

  7

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

  9

10         Section 1.  Present paragraph (k) of subsection (2) of

11  section 212.08, Florida Statutes, is redesignated as paragraph

12  (l), and a new paragraph (k) is added to that subsection, to

13  read:

14         212.08  Sales, rental, use, consumption, distribution,

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

16  the rental, the use, the consumption, the distribution, and

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

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

20         (2)  EXEMPTIONS; MEDICAL.--

21         (k)  Adult diapers and other products for coping with

22  adult incontinence are exempt when such products are medically

23  necessary and are prescribed by a physician.

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

25

26            *****************************************

27                          SENATE SUMMARY

28    Provides an exemption from the tax on sales, use, and
      other transactions for products used for coping with
29    adult incontinence, if the products are medically
      necessary and are prescribed by a physician.
30

31

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