Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1304
                                Barcode 832714                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2012           .                                

       The Committee on Budget (Altman) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 162 and 163
    4  insert:
    5         Section 3. Paragraph (hhh) is added to subsection (7) of
    6  section 212.08, Florida Statutes, to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   14  entity by this chapter do not inure to any transaction that is
   15  otherwise taxable under this chapter when payment is made by a
   16  representative or employee of the entity by any means,
   17  including, but not limited to, cash, check, or credit card, even
   18  when that representative or employee is subsequently reimbursed
   19  by the entity. In addition, exemptions provided to any entity by
   20  this subsection do not inure to any transaction that is
   21  otherwise taxable under this chapter unless the entity has
   22  obtained a sales tax exemption certificate from the department
   23  or the entity obtains or provides other documentation as
   24  required by the department. Eligible purchases or leases made
   25  with such a certificate must be in strict compliance with this
   26  subsection and departmental rules, and any person who makes an
   27  exempt purchase with a certificate that is not in strict
   28  compliance with this subsection and the rules is liable for and
   29  shall pay the tax. The department may adopt rules to administer
   30  this subsection.
   31         (hhh)Accessible taxicabs.—The sale or lease of accessible
   32  taxicabs is exempt from the tax imposed by this chapter. As used
   33  in this paragraph, the term “accessible taxicab” means a
   34  chauffeur-driven taxi, limousine, sedan, van, or other passenger
   35  vehicle for which an operator is hired for the transportation of
   36  persons for compensation; which transports eight passengers or
   37  fewer; is equipped with a lift or ramp designed specifically to
   38  transport physically disabled persons or contains any other
   39  device designed to permit access to, and enable the
   40  transportation of, physically disabled persons, including
   41  persons who use wheelchairs, motorized wheelchairs, or similar
   42  mobility aids; which complies with the accessibility
   43  requirements of the Americans with Disabilities Act of 1990, 49
   44  C.F.R. ss. 38.23, 38.25, and 38.31, as amended, regardless of
   45  whether such requirements would apply under federal law; and
   46  meets all applicable federal motor vehicle safety standards and
   47  regulations adopted thereunder. If the lift or ramp or any other
   48  device is installed through an aftermarket conversion of a stock
   49  vehicle, only the value of the conversion is exempt from the tax
   50  imposed by this chapter.
   52  ================= T I T L E  A M E N D M E N T ================
   53         And the title is amended as follows:
   54         Delete line 11
   55  and insert:
   56         taxes or fees by the Department of Revenue; amending
   57         s. 212.08, F.S.; providing an exemption from the tax
   58         on sales, use, and other transactions for the sale or
   59         lease of accessible taxicabs; providing a definition
   60         of the term “accessible taxicab”; amending