HB 0951 2003
1	CHAMBER ACTION
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6	The Committee on Finance & Tax recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to the tax on sales, use, and other
12	transactions; amending s. 212.08, F.S.; providing an
13	exemption for the purchase or rental of a guide dog for
14	the deaf, a dog for a paraplegic or quadriplegic, or a dog
15	for a person with epilepsy or a seizure disorder;
16	providing an exemption for the sale of food and other
17	items for such dogs; providing an effective date.
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19	Be It Enacted by the Legislature of the State of Florida:
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21	Section 1. Paragraph (h) of subsection (7) of section
22	212.08, Florida Statutes, is amended to read:
23	212.08 Sales, rental, use, consumption, distribution, and
24	storage tax; specified exemptions.--The sale at retail, the
25	rental, the use, the consumption, the distribution, and the
26	storage to be used or consumed in this state of the following
27	are hereby specifically exempt from the tax imposed by this
28	chapter.
29	(7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
30	entity by this chapter do not inure to any transaction that is
31	otherwise taxable under this chapter when payment is made by a
32	representative or employee of the entity by any means,
33	including, but not limited to, cash, check, or credit card, even
34	when that representative or employee is subsequently reimbursed
35	by the entity. In addition, exemptions provided to any entity by
36	this subsection do not inure to any transaction that is
37	otherwise taxable under this chapter unless the entity has
38	obtained a sales tax exemption certificate from the department
39	or the entity obtains or provides other documentation as
40	required by the department. Eligible purchases or leases made
41	with such a certificate must be in strict compliance with this
42	subsection and departmental rules, and any person who makes an
43	exempt purchase with a certificate that is not in strict
44	compliance with this subsection and the rules is liable for and
45	shall pay the tax. The department may adopt rules to administer
46	this subsection.
47	(h) Guide dogs for the blind or deaf and dogs for
48	paraplegics, quadriplegics, and persons with epilepsy or seizure
49	disorders.--Also exempt are the sale or rental of guide dogs for
50	the blind, commonly referred to as "seeing-eye dogs," guide dogs
51	for the deaf, also referred to as "hearing-ear dogs," and dogs
52	trained to assist paraplegics, quadriplegics, and persons with
53	epilepsy or seizure disordersand the sale of food or other
54	items for such guidedogs.
55	1. The department shall issue a consumer's certificate of
56	exemption to any blind person who holds an identification card
57	as provided for in s. 413.091 and who either owns or rents, or
58	contemplates the ownership or rental of, a guide dog for the
59	blind. The consumer's certificate of exemption shall be issued
60	without charge and shall be of such size as to be capable of
61	being carried in a wallet or billfold.
62	2. The department shall issue a consumer's certificate of
63	exemption, without charge, to any person who is medically
64	certified as being deaf or hearing-impaired and who either owns
65	or rents, or contemplates the ownership or rental of, a guide
66	dog for the deaf. The consumer's certificate of exemption must
67	be of such size as to be capable of being carried in a wallet or
68	billfold.
69	3. The department shall issue a consumer's certificate of
70	exemption, without charge, to any paraplegic or quadriplegic or
71	any person who is medically certified as having epilepsy or a
72	seizure disorder and who either owns or rents, or contemplates
73	the ownership or rental of, a dog for the purpose of assisting
74	such person. The consumer's certificate of exemption must be of
75	such size as to be capable of being carried in a wallet or
76	billfold.
77	4.2.The department shall make such rules concerning items
78	exempt from tax under the provisions of this paragraph as are
79	may benecessary to provide that any person authorized to have a
80	consumer's certificate of exemption need only present such a
81	certificate at the time of paying for exempt goods and shall not
82	be required to pay any tax thereon.
83	Section 2. This act shall take effect July 1, 2003.