Florida Senate - 2014                              CS for SB 534
       By the Committee on Community Affairs; and Senators Latvala and
       Diaz de la Portilla
       578-02454-14                                           2014534c1
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions; amending s. 212.08,
    3         F.S.; exempting therapeutic veterinary diets
    4         obtainable only from a licensed veterinarian from the
    5         state tax on sales, use, and other transactions;
    6         providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Paragraphs (i), (j), and (k) of subsection (2)
   11  of section 212.08, Florida Statutes, are redesignated as
   12  paragraphs (j), (k), and (l), respectively, and a new paragraph
   13  (i) is added to that subsection, to read:
   14         212.08 Sales, rental, use, consumption, distribution, and
   15  storage tax; specified exemptions.—The sale at retail, the
   16  rental, the use, the consumption, the distribution, and the
   17  storage to be used or consumed in this state of the following
   18  are hereby specifically exempt from the tax imposed by this
   19  chapter.
   20         (2) EXEMPTIONS; MEDICAL.—
   21         (i) Sales of therapeutic veterinary diets specifically
   22  formulated to aid in the management of illness and disease of a
   23  diagnosed health disorder in an animal and which are only
   24  available from a licensed veterinarian are exempt from the tax
   25  imposed under this chapter.
   26         Section 2. This act shall take effect July 1, 2014.