Senate Bill sb1720

    Florida Senate - 2005                                  SB 1720

    By Senator Haridopolos





    26-1531A-05

  1                      A bill to be entitled

  2         An act relating to an exemption from the tax on

  3         sales, use, and other transactions; amending s.

  4         212.08, F.S.; exempting certain educational

  5         materials from the tax; providing an effective

  6         date.

  7  

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

  9  

10         Section 1.  Paragraph (ccc) is added to subsection (7)

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

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

20  that is otherwise taxable under this chapter when payment is

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

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

23  card, even when that representative or employee is

24  subsequently reimbursed by the entity. In addition, exemptions

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

26  transaction that is otherwise taxable under this chapter

27  unless the entity has obtained a sales tax exemption

28  certificate from the department or the entity obtains or

29  provides other documentation as required by the department.

30  Eligible purchases or leases made with such a certificate must

31  be in strict compliance with this subsection and departmental

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    Florida Senate - 2005                                  SB 1720
    26-1531A-05




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

 2  certificate that is not in strict compliance with this

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

 4  The department may adopt rules to administer this subsection.

 5         (ccc)  Educational materials.--Also exempt are

 6  educational materials purchased by full-time and part-time

 7  postsecondary students for their courses. This exemption

 8  applies only to educational materials that are required or

 9  recommended for a course being taken by such student at an

10  institution of higher education. Upon purchase of such

11  educational materials, the student shall present a valid

12  student identification card. For purposes of this paragraph,

13  the term:

14         1.  "Educational materials" includes only those books,

15  materials, and supplements specifically written, designed, or

16  produced for educational, instructional, or pedagogical

17  purposes.

18         2.  "Institution of higher education" means any

19  institution of higher education recognized and approved by the

20  Department of Education, or accredited by a nationally

21  recognized accrediting agency or association accepted as such

22  by the Department of Education, that provides a course of

23  study leading to the granting of a postsecondary degree,

24  certificate, or diploma.

25         Section 2.  This act shall take effect July 1, 2005.

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