Senate Bill sb1720c1

    Florida Senate - 2005                           CS for SB 1720

    By the Committee on Education; and Senator Haridopolos





    581-2075-05

  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 textbooks from

  5         the tax; defining terms for purposes of the tax

  6         exemption; providing an effective date.

  7  

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

  9  

10         Section 1.  Paragraph (r) of subsection (7) of section

11  212.08, Florida Statutes, is amended, and paragraph (ccc) is

12  added to that subsection, to read:

13         212.08  Sales, rental, use, consumption, distribution,

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

15  the rental, the use, the consumption, the distribution, and

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

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

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

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

21  that is otherwise taxable under this chapter when payment is

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

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

24  card, even when that representative or employee is

25  subsequently reimbursed by the entity. In addition, exemptions

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

27  transaction that is otherwise taxable under this chapter

28  unless the entity has obtained a sales tax exemption

29  certificate from the department or the entity obtains or

30  provides other documentation as required by the department.

31  Eligible purchases or leases made with such a certificate must

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    Florida Senate - 2005                           CS for SB 1720
    581-2075-05




 1  be in strict compliance with this subsection and departmental

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

 3  certificate that is not in strict compliance with this

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

 5  The department may adopt rules to administer this subsection.

 6         (r)  School books and school lunches.--This exemption

 7  applies to school books used in regularly prescribed courses

 8  of study, and to school lunches served in public, parochial,

 9  or nonprofit schools operated for and attended by pupils of

10  grades K through 12. Yearbooks, magazines, newspapers,

11  directories, bulletins, and similar publications distributed

12  by such educational institutions to their students are also

13  exempt. School Books, other than those provided for in

14  paragraph (ccc), and food sold or served at community colleges

15  and other institutions of higher learning are taxable.

16         (ccc)  Textbooks.--Also exempt are textbooks purchased

17  by full-time and part-time postsecondary students for their

18  courses. This exemption applies only to textbooks that are

19  required or recommended for a course being taken by such

20  student at an institution of higher education. Upon purchase

21  of such textbooks, the student shall present a valid student

22  identification card. For purposes of this paragraph, the term:

23         1.  "Textbooks" includes only those books and textbook

24  supplements specifically written, designed, or produced for

25  educational, instructional, or pedagogical purposes.

26         2.  "Institution of higher education" means any

27  institution of higher education recognized and approved by the

28  Department of Education, or accredited by a nationally

29  recognized accrediting agency or association accepted as such

30  by the Department of Education, which provides a course of

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    Florida Senate - 2005                           CS for SB 1720
    581-2075-05




 1  study leading to the granting of a postsecondary degree,

 2  certificate, or diploma.

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

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 5          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 6                         Senate Bill 1720

 7                                 

 8  The Committee Substitute:

 9  Includes only textbooks and textbook supplements as eligible
    expenditures for tax exemptions; and
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    Deletes a reference to schoolbooks in another statute for
11  conforming purposes.

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