Florida Senate - 2008 SENATOR AMENDMENT

Bill No. CS for CS for SB 1962

857210

CHAMBER ACTION

Senate

Floor: WD/2R

4/30/2008 4:58 PM

.

.

.

.

.

House



1

Senator Haridopolos moved the following amendment:

2

3

     Senate Amendment (with directory and title amendments)

4

     Delete line(s) 53

5

and insert:

6

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

7

section 212.08, Florida Statutes, is amended to read:

8

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

9

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

10

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

11

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

12

hereby specifically exempt from the tax imposed by this chapter.

13

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

14

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

15

otherwise taxable under this chapter when payment is made by a

16

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

17

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

18

representative or employee is subsequently reimbursed by the

19

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

20

subsection do not inure to any transaction that is otherwise

21

taxable under this chapter unless the entity has obtained a sales

22

tax exemption certificate from the department or the entity

23

obtains or provides other documentation as required by the

24

department. Eligible purchases or leases made with such a

25

certificate must be in strict compliance with this subsection and

26

departmental rules, and any person who makes an exempt purchase

27

with a certificate that is not in strict compliance with this

28

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

29

department may adopt rules to administer this subsection.

30

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

31

including racehorses and dairy cows, are exempt.

32

33

34

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

35

36

37

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

38

And the title is amended as follows:

39

     Delete line(s) 2-9

40

and insert:

41

An act relating to the tax exemptions; amending s.

42

212.08, F.S., relating to the tax exemption for nonprofit

43

cooperative hospital laundries; requiring a member of a

44

nonprofit cooperative to immediately divest itself of

45

participation in the cooperative if it loses its nonprofit

46

status; providing that the provision of emergency services

47

to a nonmember business does not invalidate the

48

certificate of tax exemption; amending s. 212.08, F.S.;

49

repealing the exemption for ostrich feed; providing an

50

effective date.

4/29/2008  9:01:00 AM     FT.26.08956

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