Senate Bill sb0288

    Florida Senate - 2007                                   SB 288

    By Senator Fasano





    11-111-07

  1                      A bill to be entitled

  2         An act relating to the tax on sales, storage,

  3         and use; amending s. 212.06, F.S.; providing

  4         that the tax is inapplicable to professional

  5         samples that are distributed without cost to

  6         prospective purchasers; providing an effective

  7         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 (a) of subsection (8) of section

12  212.06, Florida Statutes, is amended to read:

13         212.06  Sales, storage, use tax; collectible from

14  dealers; "dealer" defined; dealers to collect from purchasers;

15  legislative intent as to scope of tax.--

16         (8)(a)  Use tax will apply and be due on tangible

17  personal property imported or caused to be imported into this

18  state for use, consumption, distribution, or storage to be

19  used or consumed in this state; provided, however, that,

20  except as provided in paragraph (b), it shall be presumed that

21  tangible personal property used in another state, territory of

22  the United States, or the District of Columbia for 6 months or

23  longer before being imported into this state was not purchased

24  for use in this state.  The rental or lease of tangible

25  personal property that which is used or stored in this state

26  shall be taxable without regard to its prior use or tax paid

27  on purchase outside this state. This section does not apply to

28  professional samples that are distributed without cost to the

29  prospective purchaser.

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

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    Florida Senate - 2007                                   SB 288
    11-111-07




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 2                          SENATE SUMMARY

 3    Provides that s. 212.06, F.S., which provides for dealers
      to collect the tax on sales, storage, and use, is
 4    inapplicable to professional samples that are distributed
      without cost to prospective purchasers.
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CODING: Words stricken are deletions; words underlined are additions.