Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1554
Barcode 394348
CHAMBER ACTION
Senate House
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11 The Committee on Government Efficiency Appropriations
12 (Haridopolos) recommended the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Paragraph (r) of subsection (7) of section
19 212.08, Florida Statutes, is amended, and paragraph (ccc) is
20 added to that subsection, to read:
21 212.08 Sales, rental, use, consumption, distribution,
22 and storage tax; specified exemptions.--The sale at retail,
23 the rental, the use, the consumption, the distribution, and
24 the storage to be used or consumed in this state of the
25 following are hereby specifically exempt from the tax imposed
26 by this chapter.
27 (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to
28 any entity by this chapter do not inure to any transaction
29 that is otherwise taxable under this chapter when payment is
30 made by a representative or employee of the entity by any
31 means, including, but not limited to, cash, check, or credit
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1554
Barcode 394348
1 card, even when that representative or employee is
2 subsequently reimbursed by the entity. In addition, exemptions
3 provided to any entity by this subsection do not inure to any
4 transaction that is otherwise taxable under this chapter
5 unless the entity has obtained a sales tax exemption
6 certificate from the department or the entity obtains or
7 provides other documentation as required by the department.
8 Eligible purchases or leases made with such a certificate must
9 be in strict compliance with this subsection and departmental
10 rules, and any person who makes an exempt purchase with a
11 certificate that is not in strict compliance with this
12 subsection and the rules is liable for and shall pay the tax.
13 The department may adopt rules to administer this subsection.
14 (r) School books and school lunches.--This exemption
15 applies to school books used in regularly prescribed courses
16 of study, and to school lunches served in public, parochial,
17 or nonprofit schools operated for and attended by pupils of
18 grades K through 12. Yearbooks, magazines, newspapers,
19 directories, bulletins, and similar publications distributed
20 by such educational institutions to their students are also
21 exempt. School Books, other than those provided for in
22 paragraph (ccc), and food sold or served at community colleges
23 and other institutions of higher learning are taxable.
24 (ccc) Textbooks.--
25 1. Also exempt from the tax imposed by this chapter
26 are textbooks purchased by full-time and part-time
27 postsecondary students for their courses. This exemption
28 applies only to textbooks that are required or recommended for
29 a course in which such student is enrolled at an eligible
30 institution of higher education. Upon purchase of such
31 textbooks from a participating bookstore, the student shall
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1554
Barcode 394348
1 present a valid student identification card from an eligible
2 institution of higher education and documentation that
3 confirms such textbooks are required or recommended for the
4 course in which the student is enrolled.
5 2. As used in this paragraph, the term:
6 a. "Eligible institution of higher education" means:
7 (I) A public university or community college in this
8 state;
9 (II) A baccalaureate-degree granting independent
10 nonprofit college or university that is accredited by the
11 Commission on Colleges of the Southern Association of Colleges
12 and Schools and is located in and chartered as a domestic
13 corporation by the state; or
14 (III) An independent postsecondary education
15 institution in this state that is licensed by the Commission
16 for Independent Education and is authorized to grant degrees.
17 b. "Participating bookstore" means a retail
18 establishment that derives 10 percent or more of its annual
19 gross sales, per location, from the sale of text books.
20 Section 2. This act shall take effect July 1, 2006.
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24 And the title is amended as follows:
25 Delete everything before the enacting clause
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27 and insert:
28 A bill to be entitled
29 An act relating to an exemption from the tax on
30 sales, use, and other transactions; amending s.
31 212.08, F.S.; exempting certain textbooks from
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 1554
Barcode 394348
1 the tax; providing requirements; providing
2 definitions; providing an effective date.
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