| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from the tax on sales, use, |
| 3 | and other transactions; amending s. 212.08, F.S.; revising |
| 4 | the exemption provided to nonprofit cooperative hospital |
| 5 | laundries; requiring a member of a nonprofit cooperative |
| 6 | to immediately divest itself of participation in the |
| 7 | cooperative under certain circumstances; providing that |
| 8 | provision of certain supplies and services pursuant to a |
| 9 | declaration of emergency and a written emergency plan of |
| 10 | operation does not invalidate a certificate of exemption |
| 11 | or cause such a certificate to be denied; providing an |
| 12 | effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Paragraph (ii) of subsection (7) of section |
| 17 | 212.08, Florida Statutes, is amended to read: |
| 18 | 212.08 Sales, rental, use, consumption, distribution, and |
| 19 | storage tax; specified exemptions.--The sale at retail, the |
| 20 | rental, the use, the consumption, the distribution, and the |
| 21 | storage to be used or consumed in this state of the following |
| 22 | are hereby specifically exempt from the tax imposed by this |
| 23 | chapter. |
| 24 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 25 | entity by this chapter do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter when payment is made by a |
| 27 | representative or employee of the entity by any means, |
| 28 | including, but not limited to, cash, check, or credit card, even |
| 29 | when that representative or employee is subsequently reimbursed |
| 30 | by the entity. In addition, exemptions provided to any entity by |
| 31 | this subsection do not inure to any transaction that is |
| 32 | otherwise taxable under this chapter unless the entity has |
| 33 | obtained a sales tax exemption certificate from the department |
| 34 | or the entity obtains or provides other documentation as |
| 35 | required by the department. Eligible purchases or leases made |
| 36 | with such a certificate must be in strict compliance with this |
| 37 | subsection and departmental rules, and any person who makes an |
| 38 | exempt purchase with a certificate that is not in strict |
| 39 | compliance with this subsection and the rules is liable for and |
| 40 | shall pay the tax. The department may adopt rules to administer |
| 41 | this subsection. |
| 42 | (ii) Nonprofit cooperative hospital laundries.--Also |
| 43 | exempt from the tax imposed by this chapter are sales or leases |
| 44 | to nonprofit organizations that are incorporated under chapter |
| 45 | 617 and which are treated, for federal income tax purposes, as |
| 46 | cooperatives under subchapter T of the Internal Revenue Code, |
| 47 | whose sole purpose is to offer laundry supplies and services to |
| 48 | their members who, which members must all be exempt from federal |
| 49 | income tax pursuant to s. 501(c)(3) of the Internal Revenue |
| 50 | Code. A member of a nonprofit cooperative hospital laundry whose |
| 51 | Internal Revenue Code status changes shall, within 90 days after |
| 52 | such change, divest all participation in the cooperative. The |
| 53 | provision of laundry supplies and services to a nonmember |
| 54 | business pursuant to a declaration of emergency under s. |
| 55 | 252.36(2) and a written emergency plan of operation executed by |
| 56 | the members of the cooperative does not invalidate or cause the |
| 57 | denial of a cooperative's certificate of exemption. |
| 58 | Section 2. This act shall take effect July 1, 2008. |