Florida Senate - 2010                                   SJR 1064
       
       
       
       By Senator Baker
       
       
       
       
       20-00577B-10                                          20101064__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing the creation of Section
    3         19 of Article VII of the State Constitution to
    4         permanently prohibit the state from imposing a sales
    5         tax on the sale of food and medical products and
    6         supplies.
    7  
    8  Be It Resolved by the Legislature of the State of Florida:
    9  
   10         That the following creation of Section 19 of Article VII of
   11  the State Constitution is agreed to and shall be submitted to
   12  the electors of this state for approval or rejection at the next
   13  general election or at an earlier special election specifically
   14  authorized by law for that purpose:
   15                             ARTICLE VII                           
   16                        FINANCE AND TAXATION                       
   17         SECTION 19. Permanent sales tax exemptions.—
   18         (a) A sales tax may not be levied on:
   19         (1) The sale of food and food ingredients intended for
   20  human consumption, except if sold as prepared food, or through a
   21  vending machine. This subsection does not apply to the sale of
   22  tobacco, alcoholic beverages, dietary supplements, soft drinks,
   23  or candy; or
   24         (2) The sale of drugs, mobility-enhancing equipment,
   25  prosthetic devices, or durable medical equipment that are
   26  dispensed according to an individual prescription and intended
   27  for human use.
   28         (b) The legislature shall define the terms used in this
   29  section and implement this section by law having an effective
   30  date of July 1, 2011, or earlier.
   31         BE IT FURTHER RESOLVED that the following statement be
   32  placed on the ballot:
   33                      CONSTITUTIONAL AMENDMENT                     
   34                       ARTICLE VII, SECTION 19                     
   35         PERMANENT EXEMPTION OF FOOD AND MEDICAL PRODUCTS AND
   36  SUPPLIES FROM SALES TAXES.-This proposed amendment to the State
   37  Constitution provides that the sale of food and food ingredients
   38  intended for human consumption are exempt from sales tax unless
   39  sold as prepared food or through a vending machine. Drugs,
   40  mobility-enhancing equipment, prosthetics, and durable medical
   41  equipment dispensed by prescription and intended for humans are
   42  also exempt from sales tax. The amendment must be implemented by
   43  the Legislature.