Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for CS for SB 1962
857210
Senate
Floor: WD/2R
4/30/2008 4:58 PM
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House
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Senator Haridopolos moved the following amendment:
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Senate Amendment (with directory and title amendments)
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Delete line(s) 53
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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) 2-9
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and insert:
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An act relating to the tax exemptions; amending s.
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212.08, F.S., relating to the tax exemption for nonprofit
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cooperative hospital laundries; requiring a member of a
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nonprofit cooperative to immediately divest itself of
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participation in the cooperative if it loses its nonprofit
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status; providing that the provision of emergency services
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to a nonmember business does not invalidate the
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certificate of tax exemption; amending s. 212.08, F.S.;
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repealing the exemption for ostrich feed; providing an
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effective date.
4/29/2008 9:01:00 AM FT.26.08956
CODING: Words stricken are deletions; words underlined are additions.