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The Committee on Finance and Tax (Deutch) recommended the

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following amendment:

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     Senate Amendment (with title amendment)

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     Delete everything after the enacting clause

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and insert:

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     Section 1.  Paragraph (ii) of subsection (7) of section

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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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     (ii)  Nonprofit cooperative hospital laundries.--Also exempt

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from the tax imposed by this chapter are sales or leases to

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nonprofit organizations that are incorporated under chapter 617

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and which are treated, for federal income tax purposes, as

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cooperatives under subchapter T of the Internal Revenue Code,

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whose sole purpose is to offer laundry supplies and services to

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their members who, which members must all be exempt from federal

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income tax pursuant to s. 501(c)(3) of the Internal Revenue Code.

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A member of a nonprofit cooperative hospital laundry whose

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Internal Revenue Code status changes must, within 90 days after

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such change, divest all participation in the cooperative. The

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provision of laundry supplies and services to a nonmember

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business pursuant to a declaration of an emergency under s.

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252.36(2) and a written emergency plan of operation executed by

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the members of the cooperative does not invalidate or cause the

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denial of the cooperative's certificate of exemption.

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     Section 2.  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 everything before the enacting clause

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and insert:

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A bill to be entitled

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An act relating to tax exemption for nonprofit cooperative

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hospital laundries; amending s. 212.08, F.S.; requiring a

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member of a nonprofit cooperative to immediately divest

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itself of participation in the cooperative if it loses its

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nonprofit status; providing that the provision of

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emergency services to a nonmember business does not

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invalidate the certificate of tax exemption; providing an

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effective date.

3/25/2008  11:12:00 AM     30-05657-08