| 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 |
| 40 | lease" means a lease or license to use a passenger vehicle |
| 41 | having a seating capacity of 7 to 15 individuals, and related |
| 42 | equipment and services, for the primary purpose of commuting to |
| 43 | and from work. The parties to a vanpool lease are the commuter |
| 44 | and a lessor whose primary business is to provide vanpool |
| 45 | vehicles or a public transit agency. The exemption provided |
| 46 | under this paragraph applies only if sales or use tax has been |
| 47 | paid on the acquisition or lease of the vanpooling vehicle and |
| 48 | related equipment by the lessor, unless the lessor is exempt |
| 49 | from the tax imposed by this chapter. |
| 50 | Section 2. This act shall take effect October 1, 2010. |