Senate Bill sb0422
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Florida Senate - 2006 SB 422
By Senator Bennett
21-482-06
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; amending s. 212.08, F.S.;
4 providing that an exemption from the tax
5 applies to certain services of tailors and
6 seamstresses; providing an effective date.
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8 Be It Enacted by the Legislature of the State of Florida:
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10 Section 1. Paragraph (v) of subsection (7) of section
11 212.08, Florida Statutes, is amended to read:
12 212.08 Sales, rental, use, consumption, distribution,
13 and storage tax; specified exemptions.--The sale at retail,
14 the rental, the use, the consumption, the distribution, and
15 the storage to be used or consumed in this state of the
16 following are hereby specifically exempt from the tax imposed
17 by this chapter.
18 (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to
19 any entity by this chapter do not inure to any transaction
20 that is otherwise taxable under this chapter when payment is
21 made by a representative or employee of the entity by any
22 means, including, but not limited to, cash, check, or credit
23 card, even when that representative or employee is
24 subsequently reimbursed by the entity. In addition, exemptions
25 provided to any entity by this subsection do not inure to any
26 transaction that is otherwise taxable under this chapter
27 unless the entity has obtained a sales tax exemption
28 certificate from the department or the entity obtains or
29 provides other documentation as required by the department.
30 Eligible purchases or leases made with such a certificate must
31 be in strict compliance with this subsection and departmental
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Florida Senate - 2006 SB 422
21-482-06
1 rules, and any person who makes an exempt purchase with a
2 certificate that is not in strict compliance with this
3 subsection and the rules is liable for and shall pay the tax.
4 The department may adopt rules to administer this subsection.
5 (v) Professional services.--
6 1. Also exempted are professional, insurance, or
7 personal service transactions that involve sales as
8 inconsequential elements for which no separate charges are
9 made.
10 2. This exemption applies to the services rendered by
11 tailors or seamstresses in repairing or altering articles of
12 clothing or accessories to clothing.
13 3.2. The personal service transactions exempted
14 pursuant to subparagraph 1. do not exempt the sale of
15 information services involving the furnishing of printed,
16 mimeographed, or multigraphed matter, or matter duplicating
17 written or printed matter in any other manner, other than
18 professional services and services of employees, agents, or
19 other persons acting in a representative or fiduciary capacity
20 or information services furnished to newspapers and radio and
21 television stations. As used in this subparagraph, the term
22 "information services" includes the services of collecting,
23 compiling, or analyzing information of any kind or nature and
24 furnishing reports thereof to other persons.
25 4.3. This exemption does not apply to any service
26 warranty transaction taxable under s. 212.0506.
27 5.4. This exemption does not apply to any service
28 transaction taxable under s. 212.05(1)(i).
29 Section 2. This act shall take effect July 1, 2006.
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Florida Senate - 2006 SB 422
21-482-06
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2 SENATE SUMMARY
3 Provides that the sales tax exemption for professional
services applies to services rendered by tailors or
4 seamstresses in repairing or altering clothing or
accessories to clothing.
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