Senate Bill sb2102

    Florida Senate - 2007                                  SB 2102

    By Senator Gaetz





    4-1421A-07                                          See HB 721

  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         exempting payments to postsecondary educational

  5         institutions made by certain bookstore

  6         operators; providing for retroactive

  7         application; providing an effective date.

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

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11         Section 1.  Paragraph (eee) is added to subsection (7)

12  of section 212.08, Florida Statutes, 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 - 2007                                  SB 2102
    4-1421A-07                                          See HB 721




 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         (eee)  School bookstores.--Also exempt from the tax

 7  imposed by this chapter are payments to a postsecondary

 8  educational institution by a person who operates a bookstore

 9  at a location owned, leased, or otherwise operated on behalf

10  of that institution.

11         Section 2.  This act shall take effect upon becoming a

12  law and shall operate retroactively to amounts paid on or

13  after January 1, 2006.

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CODING: Words stricken are deletions; words underlined are additions.