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.