Title: Tax Credit for Baby Changing Tables in Restaurants

Summary: Authorizing a sales and use tax credit for restaurants purchasing and installing baby changing tables on their premises; specifying limitations on the credit; authorizing excess amounts of the credit to be taken on future submitted tax returns for a specified timeframe, etc.

Full Text:
An act relating to a tax credit for baby changing tables in restaurants; amending s. 212.08, F.S.; defining the terms  baby changing table  and  restaurant ; authorizing a sales and use tax credit for restaurants purchasing and installing baby changing tables on their premises; specifying limitations on the credit; authorizing excess amounts of the credit to be taken on future submitted tax returns for a specified timeframe; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (t) is added to subsection (5) 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. (5) EXEMPTIONS; ACCOUNT OF USE.  ( t)  Restaurant tax credit for baby changing tables.   1. As used in this paragraph, the term: a. Baby changing table  means a table or other device used to change a child s diaper or clothes. b.   Restaurant  means an establishment where food is prepared and sold for immediate consumption on the premises. 2.  A restaurant that purchases and installs a baby changing table on its premises is allowed a credit against the tax remitted under this chapter. The credit is equal to the actual cost of the baby changing table, not including the cost of installati on, or $300, whichever is less. A restaurant may receive credit sfor no more than two baby changing tables. 3.  If a credit under this paragraph is greater than the tax remittance obligation on a single tax return, excess amounts may be taken as a credit on any tax return submitted within calendar months after the calendar month the credit was initially taken. Section 2. This act shall take effect July 1, 2018.