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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with title amendment)

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     Delete line(s) 58

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and insert:

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     Section 2.  Section 1.  Paragraph (d) of subsection (7) of

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section 212.08, Florida Statutes, is amended to read:

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     212.08  Sales, rental, use, consumption, distribution, and

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storage tax; specified exemptions.--The sale at retail, the

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rental, the use, the consumption, the distribution, and the

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storage to be used or consumed in this state of the following are

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hereby specifically exempt from the tax imposed by this chapter.

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     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any

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entity by this chapter do not inure to any transaction that is

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otherwise taxable under this chapter when payment is made by a

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representative or employee of the entity by any means, including,

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but not limited to, cash, check, or credit card, even when that

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representative or employee is subsequently reimbursed by the

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entity. In addition, exemptions provided to any entity by this

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subsection do not inure to any transaction that is otherwise

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taxable under this chapter unless the entity has obtained a sales

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tax exemption certificate from the department or the entity

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obtains or provides other documentation as required by the

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department. Eligible purchases or leases made with such a

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certificate must be in strict compliance with this subsection and

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departmental rules, and any person who makes an exempt purchase

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with a certificate that is not in strict compliance with this

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subsection and the rules is liable for and shall pay the tax. The

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department may adopt rules to administer this subsection.

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     (d) Feeds.--Feeds for poultry, ostriches, and livestock,

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including racehorses and dairy cows, are exempt.

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     Section 3.  This Act shall Take effect July 1, 2008.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 11-12

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and insert:

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or cause such a certificate to be denied; amending s.

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212.08, F.S.; repealing the exemption for ostrich feed;

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providing an effective date.

4/29/2008  10:57:00 AM     FT.26.08989