Florida Senate - 2014 SB 534
By Senator Latvala
20-00567A-14 2014534__
1 A bill to be entitled
2 An act relating to tax exemptions; amending s. 212.08,
3 F.S.; exempting medical products and special diet food
4 items used to treat animals from the state tax on
5 sales, use, and other transactions; providing an
6 effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Paragraph (a) of subsection (2) of section
11 212.08, Florida Statutes, is amended, present paragraphs (i)
12 through (k) of that subsection are redesignated as paragraphs
13 (j) through (l), respectively, and a new paragraph (i) is added
14 to that subsection, to read:
15 212.08 Sales, rental, use, consumption, distribution, and
16 storage tax; specified exemptions.—The sale at retail, the
17 rental, the use, the consumption, the distribution, and the
18 storage to be used or consumed in this state of the following
19 are hereby specifically exempt from the tax imposed by this
20 chapter.
21 (2) EXEMPTIONS; MEDICAL.—
22 (a) There shall be exempt from the tax imposed by this
23 chapter any medical products and supplies or medicine dispensed
24 according to an individual prescription or prescriptions written
25 by a prescriber authorized by law to prescribe medicinal drugs;
26 hypodermic needles; hypodermic syringes; chemical compounds and
27 test kits used for the diagnosis or treatment of human disease,
28 illness, or injury; and common household remedies recommended
29 and generally sold for internal or external use in the cure,
30 mitigation, treatment, or prevention of illness or disease in
31 human beings or animals, excluding but not including cosmetics
32 or toilet articles regardless of whether they contain,
33 notwithstanding the presence of medicinal ingredients therein,
34 according to a list prescribed and approved by the Department of
35 Business and Professional Regulation. Such, which list shall be
36 certified to the Department of Revenue from time to time and
37 included in the rules adopted promulgated by the Department of
38 Revenue. There shall also be exempt from the tax imposed by this
39 chapter artificial eyes and limbs; orthopedic shoes;
40 prescription eyeglasses and items incidental thereto or which
41 become a part thereof; dentures; hearing aids; crutches;
42 prosthetic and orthopedic appliances; and funerals. In addition,
43 any items intended for one-time use which transfer essential
44 optical characteristics to contact lenses are shall be exempt
45 from the tax imposed by this chapter; however, this exemption
46 applies shall apply only after $100,000 of the tax imposed by
47 this chapter on such items has been paid in any calendar year by
48 a taxpayer who claims the exemption in such year. Funeral
49 directors shall pay tax on all tangible personal property used
50 by them in the conduct of their business.
51 (i) Sales of special diet food items intended as treatment
52 of a diagnosed health disorder by a licensed veterinarian are
53 exempt from the tax imposed under this chapter.
54 Section 2. This act shall take effect July 1, 2014.