| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.08, F.S.; exempting payments |
| 4 | to postsecondary educational institutions made for certain |
| 5 | bookstore operations; providing a definition; providing |
| 6 | construction; providing for retroactive application; |
| 7 | providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Paragraph (eee) is added to subsection (7) of |
| 12 | section 212.08, Florida Statutes, to read: |
| 13 | 212.08 Sales, rental, use, consumption, distribution, and |
| 14 | storage tax; specified exemptions.--The sale at retail, the |
| 15 | rental, the use, the consumption, the distribution, and the |
| 16 | storage to be used or consumed in this state of the following |
| 17 | are hereby specifically exempt from the tax imposed by this |
| 18 | chapter. |
| 19 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 20 | entity by this chapter do not inure to any transaction that is |
| 21 | otherwise taxable under this chapter when payment is made by a |
| 22 | representative or employee of the entity by any means, |
| 23 | including, but not limited to, cash, check, or credit card, even |
| 24 | when that representative or employee is subsequently reimbursed |
| 25 | by the entity. In addition, exemptions provided to any entity by |
| 26 | this subsection do not inure to any transaction that is |
| 27 | otherwise taxable under this chapter unless the entity has |
| 28 | obtained a sales tax exemption certificate from the department |
| 29 | or the entity obtains or provides other documentation as |
| 30 | required by the department. Eligible purchases or leases made |
| 31 | with such a certificate must be in strict compliance with this |
| 32 | subsection and departmental rules, and any person who makes an |
| 33 | exempt purchase with a certificate that is not in strict |
| 34 | compliance with this subsection and the rules is liable for and |
| 35 | shall pay the tax. The department may adopt rules to administer |
| 36 | this subsection. |
| 37 | (eee) Bookstore operations at a postsecondary educational |
| 38 | institution.--Also exempt from payment of the tax imposed by |
| 39 | this chapter on renting, leasing, letting, or granting a license |
| 40 | for the use of any real property are payments to a postsecondary |
| 41 | educational institution made by any person pursuant to a grant |
| 42 | of the right to conduct bookstore operations on real property |
| 43 | owned or leased by the postsecondary educational institution. As |
| 44 | used in this paragraph, the term "bookstore operations" means |
| 45 | the sale, distribution, and provision of textbooks, merchandise, |
| 46 | and services traditionally offered in college and university |
| 47 | bookstores for the benefit of the institution's students, |
| 48 | faculty, and staff. |
| 49 | Section 2. The retroactive application of the provisions |
| 50 | of this act are remedial in nature and shall not be construed to |
| 51 | create a right to a refund or to require a refund by any |
| 52 | governmental entity of any tax, penalty, or interest remitted to |
| 53 | the Department of Revenue prior to the effective date of this |
| 54 | act. |
| 55 | Section 3. This act shall take effect upon becoming a law |
| 56 | and shall operate retroactively to amounts paid on or after |
| 57 | January 1, 2006. |