HB 0951 2003
1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending s. 212.08, F.S.; providing an
4	exemption for the purchase or rental of a guide dog for
5	the deaf or a service animal for a person who has a
6	disability as specified; providing an exemption for the
7	sale of food and other items for such guide dogs and
8	service animals; providing an effective date.
9
10	Be It Enacted by the Legislature of the State of Florida:
11
12	Section 1. Paragraph (h) of subsection (7) of section
13	212.08, Florida Statutes, is amended to read:
14	212.08 Sales, rental, use, consumption, distribution, and
15	storage tax; specified exemptions.--The sale at retail, the
16	rental, the use, the consumption, the distribution, and the
17	storage to be used or consumed in this state of the following
18	are hereby specifically exempt from the tax imposed by this
19	chapter.
20	(7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
21	entity by this chapter do not inure to any transaction that is
22	otherwise taxable under this chapter when payment is made by a
23	representative or employee of the entity by any means,
24	including, but not limited to, cash, check, or credit card, even
25	when that representative or employee is subsequently reimbursed
26	by the entity. In addition, exemptions provided to any entity by
27	this subsection do not inure to any transaction that is
28	otherwise taxable under this chapter unless the entity has
29	obtained a sales tax exemption certificate from the department
30	or the entity obtains or provides other documentation as
31	required by the department. Eligible purchases or leases made
32	with such a certificate must be in strict compliance with this
33	subsection and departmental rules, and any person who makes an
34	exempt purchase with a certificate that is not in strict
35	compliance with this subsection and the rules is liable for and
36	shall pay the tax. The department may adopt rules to administer
37	this subsection.
38	(h) Guide dogs for the blind or deaf and service animals
39	for persons having a disability.--Also exempt are the sale or
40	rental of guide dogs for the blind, commonly referred to as
41	"seeing-eye dogs," guide dogs for the deaf, also referred to as
42	"hearing-ear dogs," and service animals as defined in s.
43	413.081, and the sale of food or other items for such guide dogs
44	or service animals.
45	1. The department shall issue a consumer's certificate of
46	exemption to any blind person who holds an identification card
47	as provided for in s. 413.091 and who either owns or rents, or
48	contemplates the ownership or rental of, a guide dog for the
49	blind. The consumer's certificate of exemption shall be issued
50	without charge and shall be of such size as to be capable of
51	being carried in a wallet or billfold.
52	2. The department shall issue a consumer's certificate of
53	exemption, without charge, to any person who is medically
54	certified as being deaf or hearing-impaired and who either owns
55	or rents, or contemplates the ownership or rental of, a guide
56	dog for the deaf. The consumer's certificate of exemption must
57	be of such size as to be capable of being carried in a wallet or
58	billfold.
59	3. The department shall issue a consumer's certificate of
60	exemption, without charge, to any person who is medically
61	certified as having a sensory, mental, or physical disability
62	and who either owns or rents, or contemplates the ownership or
63	rental of, a service animal as defined in s. 413.081. The
64	consumer's certificate of exemption must be of such size as to
65	be capable of being carried in a wallet or billfold.
66	4.2.The department shall make such rules concerning items
67	exempt from tax under the provisions of this paragraph as are
68	may benecessary to provide that any person authorized to have a
69	consumer's certificate of exemption need only present such a
70	certificate at the time of paying for exempt goods and shall not
71	be required to pay any tax thereon.
72	Section 2. This act shall take effect July 1, 2003.