Senate Bill sb0176

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    Florida Senate - 2003                                   SB 176

    By Senator Cowin





    20-240A-03

  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 the purchase or

  5         rental of a guide dog for the deaf or a service

  6         animal for a person who has a disability as

  7         specified; providing an exemption for the sale

  8         of food and other items for such guide dogs and

  9         service animals; providing an effective date.

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

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13         Section 1.  Paragraph (h) of subsection (7) of section

14  212.08, Florida Statutes, is amended 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.--Exemptions provided to

22  any entity by this chapter do not inure to any transaction

23  that is otherwise taxable under this chapter when payment is

24  made by a representative or employee of the entity by any

25  means, including, but not limited to, cash, check, or credit

26  card, even when that representative or employee is

27  subsequently reimbursed by the entity. In addition, exemptions

28  provided to any entity by this subsection do not inure to any

29  transaction that is otherwise taxable under this chapter

30  unless the entity has obtained a sales tax exemption

31  certificate from the department or the entity obtains or

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    Florida Senate - 2003                                   SB 176
    20-240A-03




 1  provides other documentation as required by the department.

 2  Eligible purchases or leases made with such a certificate must

 3  be in strict compliance with this subsection and departmental

 4  rules, and any person who makes an exempt purchase with a

 5  certificate that is not in strict compliance with this

 6  subsection and the rules is liable for and shall pay the tax.

 7  The department may adopt rules to administer this subsection.

 8         (h)  Guide dogs for the blind or deaf and service

 9  animals for persons having a disability.--Also exempt are the

10  sale or rental of guide dogs for the blind, commonly referred

11  to as "seeing-eye dogs," guide dogs for the deaf, also

12  referred to as "hearing-ear dogs," and service animals as

13  defined in s. 413.081, and the sale of food or other items for

14  such guide dogs or service animals.

15         1.  The department shall issue a consumer's certificate

16  of exemption to any blind person who holds an identification

17  card as provided for in s. 413.091 and who either owns or

18  rents, or contemplates the ownership or rental of, a guide dog

19  for the blind. The consumer's certificate of exemption shall

20  be issued without charge and shall be of such size as to be

21  capable of being carried in a wallet or billfold.

22         2.  The department shall issue a consumer's certificate

23  of exemption, without charge, to any person who is medically

24  certified as being deaf or hearing-impaired and who either

25  owns or rents, or contemplates the ownership or rental of, a

26  guide dog for the deaf. The consumer's certificate of

27  exemption must be of such size as to be capable of being

28  carried in a wallet or billfold.

29         3.  The department shall issue a consumer's certificate

30  of exemption, without charge, to any person who is medically

31  certified as having a sensory, mental, or physical disability

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    Florida Senate - 2003                                   SB 176
    20-240A-03




 1  and who either owns or rents, or contemplates the ownership or

 2  rental of, a service animal as defined in s. 413.081. The

 3  consumer's certificate of exemption must be of such size as to

 4  be capable of being carried in a wallet or billfold.

 5         4.2.  The department shall make such rules concerning

 6  items exempt from tax under the provisions of this paragraph

 7  as are may be necessary to provide that any person authorized

 8  to have a consumer's certificate of exemption need only

 9  present such a certificate at the time of paying for exempt

10  goods and shall not be required to pay any tax thereon.

11         Section 2.  This act shall take effect July 1, 2003.

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14                          SENATE SUMMARY

15    Provides an exemption from the tax on sales, use, and
      other transactions for the sale or lease of a guide dog
16    for a deaf person or a service dog for a person who has a
      sensory, mental, or physical disability and on the sale
17    of food and other items for such animals.

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