Title: Tax on Sales, Use, and Other Transactions

Summary: Expands sales & use tax exemption to include school lunches served by colleges & universities.

Full Text:
An act relating to the tax on sales, use, and other transactions; amending s. 212.08, F.S.; expanding a sales and use tax exemption to include school lunches served by colleges and universities; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (r) of subsection (7) of section 212.08, Florida Statutes, is amended,and paragraph (kkk) is added to subsection (7) of that section to read: 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.-The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter. (7) MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any entity by this chapter do not inure to any transaction that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity. In addition, exemptions provided to any entity by this subsection do not inure to any transaction that is HB 2014 otherwise taxable under this chapter unless the entity has obtained a sales tax exemption certificate from the department or the entity obtains or provides other documentation as required by the department. Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance wit hthis subsection and the rules is liable for and shall pay the tax. The department may adopt rules to administer this subsection. (r) School books and school lunches.-This exemption applies to school books used in regularly prescribed courses of study, and to school lunches served in public, parochial, or nonprofit schools operated for and attended by pupils of grades Kthrough 12. Yearbooks, magazines, newspapers, directories, bulletins, and similar publications distributed by such educational instituti ons to their students are also exempt. School books and food sold or served at community colleges and other institutions of higher learning are taxable. (kkk) School lunches.-School lunches served in public, parochial, or nonprofit schools, colleges, or universities are exempt from the tax imposed by this chapter. Section 2. This act shall take effect July 1, 2014.