| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to an exemption from the tax on sales, |
| 7 | use, and other transactions; amending s. 212.08, F.S.; |
| 8 | exempting certain textbooks from the tax; providing |
| 9 | definitions; providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Paragraph (r) of subsection (7) of section |
| 14 | 212.08, Florida Statutes, is amended, and paragraph (ccc) is |
| 15 | added to said subsection, to read: |
| 16 | 212.08 Sales, rental, use, consumption, distribution, and |
| 17 | storage tax; specified exemptions.--The sale at retail, the |
| 18 | rental, the use, the consumption, the distribution, and the |
| 19 | storage to be used or consumed in this state of the following |
| 20 | are hereby specifically exempt from the tax imposed by this |
| 21 | chapter. |
| 22 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 23 | entity by this chapter do not inure to any transaction that is |
| 24 | otherwise taxable under this chapter when payment is made by a |
| 25 | representative or employee of the entity by any means, |
| 26 | including, but not limited to, cash, check, or credit card, even |
| 27 | when that representative or employee is subsequently reimbursed |
| 28 | by the entity. In addition, exemptions provided to any entity by |
| 29 | this subsection do not inure to any transaction that is |
| 30 | otherwise taxable under this chapter unless the entity has |
| 31 | obtained a sales tax exemption certificate from the department |
| 32 | or the entity obtains or provides other documentation as |
| 33 | required by the department. Eligible purchases or leases made |
| 34 | with such a certificate must be in strict compliance with this |
| 35 | subsection and departmental rules, and any person who makes an |
| 36 | exempt purchase with a certificate that is not in strict |
| 37 | compliance with this subsection and the rules is liable for and |
| 38 | shall pay the tax. The department may adopt rules to administer |
| 39 | this subsection. |
| 40 | (r) School books and school lunches.--This exemption |
| 41 | applies to school books used in regularly prescribed courses of |
| 42 | study, and to school lunches served in public, parochial, or |
| 43 | nonprofit schools operated for and attended by pupils of grades |
| 44 | K through 12. Yearbooks, magazines, newspapers, directories, |
| 45 | bulletins, and similar publications distributed by such |
| 46 | educational institutions to their students are also exempt. |
| 47 | School Books, other than those provided for in paragraph (ccc), |
| 48 | and food sold or served at community colleges and other |
| 49 | institutions of higher learning are taxable. |
| 50 | (ccc) Textbooks.--Also exempt are textbooks purchased by |
| 51 | full-time and part-time postsecondary students for their |
| 52 | courses. This exemption applies only to textbooks that are |
| 53 | required or recommended for a course being taken by such student |
| 54 | at an institution of higher education. Upon purchase of such |
| 55 | textbooks, the student shall present a valid student |
| 56 | identification card. For purposes of this paragraph, the term: |
| 57 | 1. "Textbooks" includes only those textbooks and textbook |
| 58 | supplements specifically written, designed, or produced for |
| 59 | educational, instructional, or pedagogical purposes. |
| 60 | 2. "Institution of higher education" means any institution |
| 61 | of higher education recognized and approved by the Department of |
| 62 | Education, or accredited by a nationally recognized accrediting |
| 63 | agency or association accepted as such by the Department of |
| 64 | Education, that provides a course of study leading to the |
| 65 | granting of a postsecondary degree, certificate, or diploma. |
| 66 | Section 2. This act shall take effect July 1, 2005. |