Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2480
Barcode 800132
CHAMBER ACTION
Senate House
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04/20/2007 10:32 AM .
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11 The Committee on Higher Education (Constantine) recommended
12 the following substitute for amendment (342584):
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14 Senate Amendment (with title amendment)
15 On page 1, lines 20-25, delete those lines
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17 and insert: entered into before July 1, 2007.
18 Section 2. Paragraph (d) of subsection (7) of section
19 212.08, Florida Statutes, is amended to read:
20 212.08 Sales, rental, use, consumption, distribution,
21 and storage tax; specified exemptions.--The sale at retail,
22 the rental, the use, the consumption, the distribution, and
23 the storage to be used or consumed in this state of the
24 following are hereby specifically exempt from the tax imposed
25 by this chapter.
26 (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to
27 any entity by this chapter do not inure to any transaction
28 that is otherwise taxable under this chapter when payment is
29 made by a representative or employee of the entity by any
30 means, including, but not limited to, cash, check, or credit
31 card, even when that representative or employee is
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2480
Barcode 800132
1 subsequently reimbursed by the entity. In addition, exemptions
2 provided to any entity by this subsection do not inure to any
3 transaction that is otherwise taxable under this chapter
4 unless the entity has obtained a sales tax exemption
5 certificate from the department or the entity obtains or
6 provides other documentation as required by the department.
7 Eligible purchases or leases made with such a certificate must
8 be in strict compliance with this subsection and departmental
9 rules, and any person who makes an exempt purchase with a
10 certificate that is not in strict compliance with this
11 subsection and the rules is liable for and shall pay the tax.
12 The department may adopt rules to administer this subsection.
13 (d) Feeds.--Feeds for poultry, ostriches, and
14 livestock, including racehorses and dairy cows, are exempt.
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16 (Redesignate subsequent sections.)
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20 And the title is amended as follows:
21 On page 1, lines 12-14, delete those lines
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23 and insert:
24 amending s. 212.08, F.S.; repealing the
25 exemption for ostrich feed; providing an
26 effective date.
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