Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 532
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/31/2015           .                                

       The Committee on Health Policy (Grimsley) recommended the
    1         Senate Amendment (with title amendment)
    3         Between lines 231 and 232
    4  insert:
    5         Section 8. Paragraphs (a) and (b) of subsection (2) of
    6  section 212.08, Florida Statutes, are amended to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (2) EXEMPTIONS; MEDICAL.—
   14         (a) There shall be exempt from the tax imposed by this
   15  chapter any medical products and supplies or medicine dispensed
   16  according to an individual prescription or prescriptions or an
   17  order for administration, written by a prescriber authorized by
   18  law to prescribe medicinal drugs; hypodermic needles; hypodermic
   19  syringes; chemical compounds and test kits used for the
   20  diagnosis or treatment of human disease, illness, or injury; and
   21  common household remedies recommended and generally sold for
   22  internal or external use in the cure, mitigation, treatment, or
   23  prevention of illness or disease in human beings, but not
   24  including cosmetics or toilet articles, notwithstanding the
   25  presence of medicinal ingredients therein, according to a list
   26  prescribed and approved by the Department of Business and
   27  Professional Regulation, which list shall be certified to the
   28  Department of Revenue from time to time and included in the
   29  rules promulgated by the Department of Revenue. There shall also
   30  be exempt from the tax imposed by this chapter artificial eyes
   31  and limbs; orthopedic shoes; prescription eyeglasses and items
   32  incidental thereto or which become a part thereof; dentures;
   33  hearing aids; crutches; prosthetic and orthopedic appliances;
   34  and funerals. In addition, any items intended for one-time use
   35  which transfer essential optical characteristics to contact
   36  lenses shall be exempt from the tax imposed by this chapter;
   37  however, this exemption shall apply only after $100,000 of the
   38  tax imposed by this chapter on such items has been paid in any
   39  calendar year by a taxpayer who claims the exemption in such
   40  year. Funeral directors shall pay tax on all tangible personal
   41  property used by them in their business.
   42         (b) For the purposes of this subsection:
   43         1. “Prosthetic and orthopedic appliances” means any
   44  apparatus, instrument, device, or equipment used to replace or
   45  substitute for any missing part of the body, to alleviate the
   46  malfunction of any part of the body, or to assist any disabled
   47  person in leading a normal life by facilitating such person’s
   48  mobility. Such apparatus, instrument, device, or equipment shall
   49  be exempted according to an individual prescription or
   50  prescriptions written by a physician licensed under chapter 458,
   51  chapter 459, chapter 460, chapter 461, or chapter 466, or
   52  according to a list prescribed and approved by the Department of
   53  Health, which list shall be certified to the Department of
   54  Revenue from time to time and included in the rules promulgated
   55  by the Department of Revenue.
   56         2. “Cosmetics” means articles intended to be rubbed,
   57  poured, sprinkled, or sprayed on, introduced into, or otherwise
   58  applied to the human body for cleansing, beautifying, promoting
   59  attractiveness, or altering the appearance and also means
   60  articles intended for use as a compound of any such articles,
   61  including, but not limited to, cold creams, suntan lotions,
   62  makeup, and body lotions.
   63         3. “Toilet articles” means any article advertised or held
   64  out for sale for grooming purposes and those articles that are
   65  customarily used for grooming purposes, regardless of the name
   66  by which they may be known, including, but not limited to, soap,
   67  toothpaste, hair spray, shaving products, colognes, perfumes,
   68  shampoo, deodorant, and mouthwash.
   69         4. “Prescription” includes any order for drugs or medicinal
   70  supplies written or transmitted by any means of communication by
   71  a duly licensed practitioner authorized by the laws of this the
   72  state to prescribe such drugs or medicinal supplies and intended
   73  to be dispensed by a pharmacist, except for an order that is
   74  dispensed for administration. The term also includes an orally
   75  transmitted order by the lawfully designated agent of such
   76  practitioner;. The term also includes an order written or
   77  transmitted by a practitioner licensed to practice in a
   78  jurisdiction other than this state, but only if the pharmacist
   79  called upon to dispense such order determines, in the exercise
   80  of his or her professional judgment, that the order is valid and
   81  necessary for the treatment of a chronic or recurrent illness;
   82  and. The term also includes a pharmacist’s order for a product
   83  selected from the formulary created pursuant to s. 465.186. A
   84  prescription may be retained in written form, or the pharmacist
   85  may cause it to be recorded in a data processing system,
   86  provided that such order can be produced in printed form upon
   87  lawful request.
   90  ================= T I T L E  A M E N D M E N T ================
   91  And the title is amended as follows:
   92         Between lines 23 and 24
   93  insert:
   95         amending s. 212.08, F.S., conforming the provisions
   96         for prescribing and ordering medical products in the
   97         medical exemption from sales tax; redefining terms;