Senate Bill sb1554

    Florida Senate - 2006                                  SB 1554

    By Senator Haridopolos





    26-1110-06                                           See HB 15

  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; providing definitions; providing an

  6         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 - 2006                                  SB 1554
    26-1110-06                                           See HB 15




 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 from the tax imposed by

17  this chapter are textbooks purchased by full-time and

18  part-time postsecondary students for their courses. This

19  exemption applies only to textbooks that are required or

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

21  institution of higher education. Upon purchase of such

22  textbooks, the student shall present a valid student

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

24         1.  "Textbooks" includes only those textbooks and

25  textbook supplements specifically written, designed, or

26  produced for educational, instructional, or pedagogical

27  purposes.

28         2.  "Institution of higher education" means any

29  institution of higher education recognized and approved by the

30  Department of Education, or accredited by a nationally

31  recognized accrediting agency or association accepted as such

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    Florida Senate - 2006                                  SB 1554
    26-1110-06                                           See HB 15




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

 2  study leading to the granting of a postsecondary degree,

 3  certificate, or diploma.

 4         Section 2.  This act shall take effect July 1, 2006.

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