| 1 | Representative Kottkamp offered the following: |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 433 and 434, insert: |
| 5 | Section 14. Effective July 1, 2004, paragraph (ccc) is |
| 6 | added to subsection (7) of section 212.08, Florida Statutes, to |
| 7 | read: |
| 8 | 212.08 Sales, rental, use, consumption, distribution, and |
| 9 | storage tax; specified exemptions.--The sale at retail, the |
| 10 | rental, the use, the consumption, the distribution, and the |
| 11 | storage to be used or consumed in this state of the following |
| 12 | are hereby specifically exempt from the tax imposed by this |
| 13 | chapter. |
| 14 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 15 | entity by this chapter do not inure to any transaction that is |
| 16 | otherwise taxable under this chapter when payment is made by a |
| 17 | representative or employee of the entity by any means, |
| 18 | including, but not limited to, cash, check, or credit card, even |
| 19 | when that representative or employee is subsequently reimbursed |
| 20 | by the entity. In addition, exemptions provided to any entity by |
| 21 | this subsection do not inure to any transaction that is |
| 22 | otherwise taxable under this chapter unless the entity has |
| 23 | obtained a sales tax exemption certificate from the department |
| 24 | or the entity obtains or provides other documentation as |
| 25 | required by the department. Eligible purchases or leases made |
| 26 | with such a certificate must be in strict compliance with this |
| 27 | subsection and departmental rules, and any person who makes an |
| 28 | exempt purchase with a certificate that is not in strict |
| 29 | compliance with this subsection and the rules is liable for and |
| 30 | shall pay the tax. The department may adopt rules to administer |
| 31 | this subsection. |
| 32 | (ccc) Advertising materials distributed by mail in an |
| 33 | envelope.-- Likewise exempt are materials consisting exclusively |
| 34 | of advertising that are distributed by mail in an envelope, such |
| 35 | as individual coupons or other individual cards, sheets, or |
| 36 | pages of printed advertising, for 10 or more persons, that are |
| 37 | distributed on a monthly, bimonthly, or other regular basis. |
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| 40 | ================ T I T L E A M E N D M E N T ============= |
| 41 | Between lines 53 and 54, insert: |
| 42 | amending s. 212.08, F.S.; exempting from the sales and use tax |
| 43 | certain advertising materials distributed by mail in an |
| 44 | envelope; |