Senate Bill sb1784

    Florida Senate - 2007                                  SB 1784

    By Senator Posey





    24-1249A-07

  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         repealing the exemption for ostrich feed;

  5         providing an effective date.

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  7  Be It Enacted by the Legislature of the State of Florida:

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  9         Section 1.  Paragraph (d) of subsection (7) of section

10  212.08, Florida Statutes, is amended to read:

11         212.08  Sales, rental, use, consumption, distribution,

12  and storage tax; specified exemptions.--The sale at retail,

13  the rental, the use, the consumption, the distribution, and

14  the storage to be used or consumed in this state of the

15  following are hereby specifically exempt from the tax imposed

16  by this chapter.

17         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

18  any entity by this chapter do not inure to any transaction

19  that is otherwise taxable under this chapter when payment is

20  made by a representative or employee of the entity by any

21  means, including, but not limited to, cash, check, or credit

22  card, even when that representative or employee is

23  subsequently reimbursed by the entity. In addition, exemptions

24  provided to any entity by this subsection do not inure to any

25  transaction that is otherwise taxable under this chapter

26  unless the entity has obtained a sales tax exemption

27  certificate from the department or the entity obtains or

28  provides other documentation as required by the department.

29  Eligible purchases or leases made with such a certificate must

30  be in strict compliance with this subsection and departmental

31  rules, and any person who makes an exempt purchase with a

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    Florida Senate - 2007                                  SB 1784
    24-1249A-07




 1  certificate that is not in strict compliance with this

 2  subsection and the rules is liable for and shall pay the tax.

 3  The department may adopt rules to administer this subsection.

 4         (d)  Feeds.--Feeds for poultry, ostriches, and

 5  livestock, including racehorses and dairy cows, are exempt.

 6         Section 2.  This act shall take effect July 1, 2007.

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 9                          SENATE SUMMARY

10    Repeals the sales tax exemption for ostrich feed.

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