Title: Tax Exemption on Sales of Indigenous Arts and Crafts

Summary: Creates exemption from sales tax for sales of indigenous products; requiring the Department of Commerce to maintain a specified registry.

Full Text:
An act relating to tax exemption on sales of indigenous arts and crafts; amending s. 212.08, F.S.; defining the terms "enrolled member" and "indigenous product"; creating an exemption from sales tax for sales of indigenous products under specified circumstances; providing construction; requiring the Department of Commerce to maintain a specified registry; requiring the department to adopt certain rules; requiring the information for the registry to come from specified governments; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (vvv) 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 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 HB 2025 hb745 FL OR I DA HO US EO FR EP RE SE NT A TI VE Sotherwise 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 subsectio ndo not inure to any transaction that is 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. Eligibl epurchases 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 with this subsection and the rules is liable for and shall pay the tax. The department may adopt rules to administer this subsection. (vvv) Indigenous products.-1. As used in this paragraph the term: a. "Enrolled member" means a person who is a member of the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida, or a person who has been certified as a non-member Indian artisan by the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida. b. "Indigenous product" mean any art of craft made using the artistic or craft work of an enrolled member, or multiple HB 2025 hb745 FL OR I DA HO US EO FR EP RE SE NT A TI VE Senrolled members working together, to implement an artistic design through a substantial transformation of materials to produce the art of craft work. 2. The sale of an indigenous product, no mat ter where sold, is exempt from the tax imposed by this chapter if the product is sold by a business on the registry of Native businesses created under subparagraph 3. 3. For purposes of administering this paragraph, the Department of Commerce shall main tain a registry of Native businesses in the state. The Department of Commerce shall adopt rules to administer the registry, and must require that the information be updated quarterly. To be included on the registry, the name of the business and any other required information must be submitted by the Tribal government of the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida. 4. This paragraph does not preclude enforcement of chapter 686. Section 2. This act shall take effect July 1, 2025.