Senate Bill sb1554c1
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Florida Senate - 2006 CS for SB 1554
By the Committee on Government Efficiency Appropriations; and
Senators Haridopolos, Bullard, Alexander, King, Baker,
Constantine, Fasano, Wise, Dockery, Lynn, Jones, Bennett,
Posey, Diaz de la Portilla and Atwater
593-2148-06
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 requirements; providing
6 definitions; providing a sales tax exemption on
7 the rental, lease, or granting of a license for
8 the use of real property by certain bookstore
9 operations at a postsecondary educational
10 institution; providing an effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Paragraph (r) of subsection (7) of section
15 212.08, Florida Statutes, is amended, and paragraphs (ccc) and
16 (ddd) are added to that subsection, to read:
17 212.08 Sales, rental, use, consumption, distribution,
18 and storage tax; specified exemptions.--The sale at retail,
19 the rental, the use, the consumption, the distribution, and
20 the storage to be used or consumed in this state of the
21 following are hereby specifically exempt from the tax imposed
22 by this chapter.
23 (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to
24 any entity by this chapter do not inure to any transaction
25 that is otherwise taxable under this chapter when payment is
26 made by a representative or employee of the entity by any
27 means, including, but not limited to, cash, check, or credit
28 card, even when that representative or employee is
29 subsequently reimbursed by the entity. In addition, exemptions
30 provided to any entity by this subsection do not inure to any
31 transaction that is otherwise taxable under this chapter
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Florida Senate - 2006 CS for SB 1554
593-2148-06
1 unless the entity has obtained a sales tax exemption
2 certificate from the department or the entity obtains or
3 provides other documentation as required by the department.
4 Eligible purchases or leases made with such a certificate must
5 be in strict compliance with this subsection and departmental
6 rules, and any person who makes an exempt purchase with a
7 certificate that is not in strict compliance with this
8 subsection and the rules is liable for and shall pay the tax.
9 The department may adopt rules to administer this subsection.
10 (r) School books and school lunches.--This exemption
11 applies to school books used in regularly prescribed courses
12 of study, and to school lunches served in public, parochial,
13 or nonprofit schools operated for and attended by pupils of
14 grades K through 12. Yearbooks, magazines, newspapers,
15 directories, bulletins, and similar publications distributed
16 by such educational institutions to their students are also
17 exempt. School Books, other than those provided for in
18 paragraph (ccc), and food sold or served at community colleges
19 and other institutions of higher learning are taxable.
20 (ccc) Textbooks.--
21 1. Also exempt from the tax imposed by this chapter
22 are textbooks purchased by full-time and part-time
23 postsecondary students for their courses. This exemption
24 applies only to textbooks that are required or recommended for
25 a course in which such student is enrolled at an eligible
26 institution of higher education. Upon purchase of such
27 textbooks from a participating bookstore, the student shall
28 present a valid student identification card from an eligible
29 institution of higher education and documentation that
30 confirms such textbooks are required or recommended for the
31 course in which the student is enrolled.
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Florida Senate - 2006 CS for SB 1554
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1 2. As used in this paragraph, the term:
2 a. "Eligible institution of higher education" means:
3 (I) A public university or community college in this
4 state;
5 (II) A baccalaureate-degree granting independent
6 nonprofit college or university that is accredited by the
7 Commission on Colleges of the Southern Association of Colleges
8 and Schools and is located in and chartered as a domestic
9 corporation by the state; or
10 (III) An independent postsecondary education
11 institution in this state that is licensed by the Commission
12 for Independent Education and is authorized to grant degrees.
13 b. "Participating bookstore" means a retail
14 establishment that derives 10 percent or more of its annual
15 gross sales, per location, from the sale of text books.
16 (ddd) Bookstore operations at a postsecondary
17 educational institution.--Also exempt from payment of the tax
18 imposed by this chapter on renting, leasing, letting, or
19 granting a license for the use of any real property are
20 payments to a postsecondary educational institution by any
21 person pursuant to a grant of the right to conduct bookstore
22 operations on real property owned or leased by the
23 postsecondary educational institution. As used in this
24 paragraph, "bookstore operations" means the sale,
25 distribution, and provision of textbooks, merchandise, and
26 services traditionally offered in college and university
27 bookstores for the benefit of the institution's students,
28 faculty, and staff.
29 Section 2. This act shall take effect July 1, 2006.
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Florida Senate - 2006 CS for SB 1554
593-2148-06
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 SB 1554
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4 The Committee Substitute makes the following changes to SB
1554:
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1) Removes the definition of textbook;
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2) Requires that textbooks must be purchased from a
7 participating bookstore and provides a definition for a
"participating bookstore" to mean a retail establishment
8 that derives 10 percent or more of its annual gross
sales, per location, from the sale of textbooks;
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3) Clarifies the definition of "eligible institution of
10 higher education;"
11 4) Requires that in addition to a valid student
identification card, a student must present documentation
12 that confirms such textbooks are required or recommended
for the course in which the student is enrolled; and
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5) Provides a sales tax exemption on the renting, leasing,
14 letting, or granting of a license for the use of any real
property paid by bookstore operators to postsecondary
15 educational institutions. "Bookstore operators" are
defined to mean the sale, distribution, and provision of
16 textbooks, merchandise, and services traditionally
offered in college and university bookstores for the
17 benefit of the institution's students, faculty, and
staff.
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