Florida Senate - 2014                                     SB 892
       By Senator Bradley
       7-01220-14                                             2014892__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.08, F.S.; expanding a
    4         sales and use tax exemption for school lunches to
    5         include colleges and universities; providing an
    6         effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Paragraph (r) of subsection (7) of section
   11  212.08, Florida Statutes, is amended, and paragraph (kkk) is
   12  added to that subsection, to read:
   13         212.08 Sales, rental, use, consumption, distribution, and
   14  storage tax; specified exemptions.—The sale at retail, the
   15  rental, the use, the consumption, the distribution, and the
   16  storage to be used or consumed in this state of the following
   17  are hereby specifically exempt from the tax imposed by this
   18  chapter.
   19         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   20  entity by this chapter do not inure to any transaction that is
   21  otherwise taxable under this chapter when payment is made by a
   22  representative or employee of the entity by any means,
   23  including, but not limited to, cash, check, or credit card, even
   24  when that representative or employee is subsequently reimbursed
   25  by the entity. In addition, exemptions provided to any entity by
   26  this subsection do not inure to any transaction that is
   27  otherwise taxable under this chapter unless the entity has
   28  obtained a sales tax exemption certificate from the department
   29  or the entity obtains or provides other documentation as
   30  required by the department. Eligible purchases or leases made
   31  with such a certificate must be in strict compliance with this
   32  subsection and departmental rules, and any person who makes an
   33  exempt purchase with a certificate that is not in strict
   34  compliance with this subsection and the rules is liable for and
   35  shall pay the tax. The department may adopt rules to administer
   36  this subsection.
   37         (r) School books and school lunches.—This exemption applies
   38  to school books used in regularly prescribed courses of study,
   39  and to school lunches served in public, parochial, or nonprofit
   40  schools operated for and attended by pupils of grades K through
   41  12. Yearbooks, magazines, newspapers, directories, bulletins,
   42  and similar publications distributed by such educational
   43  institutions to their students are also exempt. School books and
   44  food sold or served at community colleges and other institutions
   45  of higher learning are taxable.
   46         (kkk) School lunches.—School lunches served in public,
   47  parochial, or nonprofit schools, colleges, or universities are
   48  exempt from the tax imposed by this chapter.
   49         Section 2. This act shall take effect July 1, 2014.