Florida Senate - 2010                                     SB 236
       
       
       
       By Senator Baker
       
       
       
       
       20-00040B-10                                           2010236__
    1                        A bill to be entitled                      
    2         An act relating to vanpools; amending s. 212.08, F.S.;
    3         creating an exemption from the tax on sales, use, and
    4         other transactions for certain leases of passenger
    5         vehicles for commuting purposes; defining the term
    6         “vanpool lease”; providing an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (ggg) is added to subsection (7) of
   11  section 212.08, Florida Statutes, to read:
   12         212.08 Sales, rental, use, consumption, distribution, and
   13  storage tax; specified exemptions.—The sale at retail, the
   14  rental, the use, the consumption, the distribution, and the
   15  storage to be used or consumed in this state of the following
   16  are hereby specifically exempt from the tax imposed by this
   17  chapter.
   18         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   19  entity by this chapter do not inure to any transaction that is
   20  otherwise taxable under this chapter when payment is made by a
   21  representative or employee of the entity by any means,
   22  including, but not limited to, cash, check, or credit card, even
   23  when that representative or employee is subsequently reimbursed
   24  by the entity. In addition, exemptions provided to any entity by
   25  this subsection do not inure to any transaction that is
   26  otherwise taxable under this chapter unless the entity has
   27  obtained a sales tax exemption certificate from the department
   28  or the entity obtains or provides other documentation as
   29  required by the department. Eligible purchases or leases made
   30  with such a certificate must be in strict compliance with this
   31  subsection and departmental rules, and any person who makes an
   32  exempt purchase with a certificate that is not in strict
   33  compliance with this subsection and the rules is liable for and
   34  shall pay the tax. The department may adopt rules to administer
   35  this subsection.
   36         (ggg) Vanpool leases.—
   37         1. A vanpool lease is exempt from the tax and surcharges
   38  imposed by this chapter.
   39         2. For purposes of this paragraph, the term “vanpool lease”
   40  means a lease or license to use a passenger vehicle having a
   41  seating capacity of 7 to 15 individuals, and related equipment
   42  and services, for the primary purpose of commuting to and from
   43  work. The parties to a vanpool lease are the commuter and a
   44  lessor whose primary business is to provide vanpool vehicles or
   45  a public transit agency. The exemption provided under this
   46  paragraph applies only if sales or use tax has been paid on the
   47  acquisition or lease of the vanpooling vehicle and related
   48  equipment by the lessor, unless the lessor is exempt from the
   49  tax imposed by this chapter.
   50         Section 2. This act shall take effect October 1, 2010.