Senate Bill sb0254

    Florida Senate - 2007                                   SB 254

    By Senator Wise





    5-367-07

  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         providing an exemption from the tax for

  5         textbooks sold at an on-campus bookstore of a

  6         public postsecondary institution; providing an

  7         effective date.

  8  

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

10  

11         Section 1.  Paragraph (r) of subsection (7) of section

12  212.08, Florida Statutes, is amended 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 254
    5-367-07




 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         (r)  School books and school lunches.--This exemption

 7  applies to school books used in regularly prescribed courses

 8  of study, and to school lunches served in public, parochial,

 9  or nonprofit schools operated for and attended by pupils of

10  grades K through 12.  Yearbooks, magazines, newspapers,

11  directories, bulletins, and similar publications distributed

12  by such educational institutions to their students are also

13  exempt. Textbooks sold at an on-campus bookstore of a public

14  postsecondary institution for use in classes offered at the

15  public postsecondary institution are exempt from taxation

16  under this section. School books and Food sold or served at

17  community colleges and books and food sold at other

18  institutions of higher learning are taxable.

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

20  

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22                          SENATE SUMMARY

23    Provides that textbooks sold at an on-campus bookstore of
      a public postsecondary institution are exempt from
24    taxation.

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