Title: Tax Exemption for Personal Hygiene Products

Summary: Exempts from sales & use tax sale of diapers & baby wipes.

Full Text:
An act relating to tax exemption for personal hygiene products; amending s. 212.08, F.S.; exempting from the sales and use tax the sale of diapers and baby wipes; defining the terms "diaper" and "baby wipe"; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (ooo) is added to subsection (7) of section 212.08, Florida Statutes, 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 exemp tfrom 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 tr ansaction that is otherwise taxable under this chapter unless the entity has HB 2017 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 ma de 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 with this subsection and the rules is liable for and shall pay the tax. The department may adopt rules to administer this subsection. (ooo) Personal hygiene products.-The sale of diapers and baby wipes is exempt from the tax imposed by this chapter. As used in this paragraph, the term: 1. "Diaper" means a prod uct used to absorb or contain body waste, including, but not limited to, baby diapers and adult diapers and pads designed and used for incontinence. 2. "Baby wipe" means a moistened, disposable, often antiseptic tissue used chiefly for cleansing the skin especially of babies and children. Section 2. This act shall take effect January 1, 2018.