Senate Bill sb0254c1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2007 CS for SB 254
By the Committee on Higher Education; and Senator Wise
589-2059-07
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 a bookstore of a
6 postsecondary institution; providing
7 requirements; providing an 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
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2007 CS for SB 254
589-2059-07
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. Any textbook that is required reading for a
14 postsecondary class is exempt from sales tax if such book is
15 sold to a degree-seeking student who holds a valid student
16 identification at a bookstore that has course syllabi
17 confirming that such textbook is required. School books and
18 Food sold or served at community colleges and other
19 institutions of higher learning is are taxable.
20 Section 2. This act shall take effect July 1, 2007.
21
22 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
23 Senate Bill 254
24
25 The committee substitute:
26 Expands the sales tax exemption for textbooks to include
textbooks sold at off-campus bookstores;
27
Expands the sales tax exemption for textbooks to include those
28 used in classes at private institutions;
29 Requires the purchaser to be a degree-seeking student who
holds valid student identification; and
30
Requires the bookstore to retain the course syllabi as proof
31 that the textbook is required for the class.
2
CODING: Words stricken are deletions; words underlined are additions.