Title: Sales Tax Exemptions

Summary: Exempts from sales tax certain separately stated charges imposed on lessee or licensee of leased or licensed premises.

Full Text:
An act relating to sales tax exemptions; amending s. 212.031, F.S.; exempting from the sales tax certain separately stated charges imposed on a lessee or licensee of leased or licensed premises; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (10) is added to section 212.031, Florida Statutes, to read: 212.031 Tax on rental or license fee for use of real property.-(10) Separately stated charges imposed by a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility upon a lessee or licensee for food, drink,or services required or available in connection with a lease or license to use real property, including charges for laborers, stagehands, ticket takers, event staff, security personnel, cleaning staff, and other event-related personnel, advertising, and credit card processing, are exempt from the tax imposed by this section. Section 2. This act shall take effect July 1, 2012.