HB 1059

1
A bill to be entitled
2An act relating to exemptions from the tax on sales, use,
3and other transactions; amending s. 212.08, F.S.;
4providing that provision by nonprofit cooperative hospital
5laundries of certain supplies and services pursuant to a
6written emergency plan of operation does not invalidate a
7certificate of exemption or cause such a certificate to be
8denied; requiring member divestiture of interests and
9participation in such laundries for a change in federal
10tax exempt status or ownership status; providing an
11effective date.
12
13Be It Enacted by the Legislature of the State of Florida:
14
15     Section 1.  Paragraph (ii) of subsection (7) of section
16212.08, Florida Statutes, is amended to read:
17     212.08  Sales, rental, use, consumption, distribution, and
18storage tax; specified exemptions.--The sale at retail, the
19rental, the use, the consumption, the distribution, and the
20storage to be used or consumed in this state of the following
21are hereby specifically exempt from the tax imposed by this
22chapter.
23     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
24entity by this chapter do not inure to any transaction that is
25otherwise taxable under this chapter when payment is made by a
26representative or employee of the entity by any means,
27including, but not limited to, cash, check, or credit card, even
28when that representative or employee is subsequently reimbursed
29by the entity. In addition, exemptions provided to any entity by
30this subsection do not inure to any transaction that is
31otherwise taxable under this chapter unless the entity has
32obtained a sales tax exemption certificate from the department
33or the entity obtains or provides other documentation as
34required by the department. Eligible purchases or leases made
35with such a certificate must be in strict compliance with this
36subsection and departmental rules, and any person who makes an
37exempt purchase with a certificate that is not in strict
38compliance with this subsection and the rules is liable for and
39shall pay the tax. The department may adopt rules to administer
40this subsection.
41     (ii)  Nonprofit cooperative hospital laundries.--Also
42exempt from the tax imposed by this chapter are sales or leases
43to nonprofit organizations that are incorporated under chapter
44617 and which are treated, for federal income tax purposes, as
45cooperatives under subchapter T of the Internal Revenue Code,
46the whose sole purpose of which is to offer laundry supplies and
47services to their members, which members must all be exempt from
48federal income tax pursuant to s. 501(c)(3) of the Internal
49Revenue Code. The provision of limited laundry supplies and
50services to nonmembers pursuant to a written emergency plan of
51operation shall not invalidate or cause the denial of a
52consumer's certificate of exemption as required by this
53subsection. Any member that changes its Internal Revenue Code s.
54501(c)(3) status or ownership status shall divest, within 30
55days after such change, all interest or participation in the
56nonprofit cooperative hospital laundry.
57     Section 2.  This act shall take effect upon becoming a law.


CODING: Words stricken are deletions; words underlined are additions.