Florida Senate - 2014                                     SB 982
       
       
        
       By Senator Margolis
       
       
       
       
       
       35-01404-14                                            2014982__
    1                        A bill to be entitled                      
    2         An act relating to original works of art; amending s.
    3         212.08, F.S.; exempting certain original works of art
    4         from the sales and use tax; defining the term
    5         “original work of art”; providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (kkk) is added to subsection (7) of
   10  section 212.08, Florida Statutes, to read:
   11         212.08 Sales, rental, use, consumption, distribution, and
   12  storage tax; specified exemptions.—The sale at retail, the
   13  rental, the use, the consumption, the distribution, and the
   14  storage to be used or consumed in this state of the following
   15  are hereby specifically exempt from the tax imposed by this
   16  chapter.
   17         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   18  entity by this chapter do not inure to any transaction that is
   19  otherwise taxable under this chapter when payment is made by a
   20  representative or employee of the entity by any means,
   21  including, but not limited to, cash, check, or credit card, even
   22  when that representative or employee is subsequently reimbursed
   23  by the entity. In addition, exemptions provided to any entity by
   24  this subsection do not inure to any transaction that is
   25  otherwise taxable under this chapter unless the entity has
   26  obtained a sales tax exemption certificate from the department
   27  or the entity obtains or provides other documentation as
   28  required by the department. Eligible purchases or leases made
   29  with such a certificate must be in strict compliance with this
   30  subsection and departmental rules, and any person who makes an
   31  exempt purchase with a certificate that is not in strict
   32  compliance with this subsection and the rules is liable for and
   33  shall pay the tax. The department may adopt rules to administer
   34  this subsection.
   35         (kkk) Original works of art.—The sale of an original work
   36  of art that is signed by the artist is exempt from the tax
   37  imposed by this chapter if the sales price equals or exceeds
   38  $1,000. As used in this paragraph, the term “original work of
   39  art” includes, but is not limited to, paintings, photographs,
   40  and glass sculptures, the value of which is predominantly
   41  attributable to its artistic importance. The term does not
   42  include posters, lithographs, numbered prints, artist proofs, or
   43  any form of art which is not an original work of art.
   44         Section 2. This act shall take effect July 1, 2014.