Senate Bill 0122

    Florida Senate - 2000                                   SB 122

    By Senator Klein





    28-162-00

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.08, F.S.;

  4         providing an exemption for certain nonprofit

  5         organizations that provide crime-prevention

  6         services, drunk-driving-prevention services, or

  7         juvenile-delinquency-prevention services;

  8         providing an effective date.

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10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Paragraph (ggg) is added to subsection (7)

13  of section 212.08, Florida Statutes, to read:

14         212.08  Sales, rental, use, consumption, distribution,

15  and storage tax; specified exemptions.--The sale at retail,

16  the rental, the use, the consumption, the distribution, and

17  the storage to be used or consumed in this state of the

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

20         (7)  MISCELLANEOUS EXEMPTIONS.--

21         (ggg)  Also exempt are sales or leases to any nonprofit

22  organization that provides crime-prevention services,

23  drunk-driving-prevention services, or

24  juvenile-delinquency-prevention services that benefit society

25  as a whole if the organization holds a current exemption from

26  federal income tax under s. 501(c)(3) of the Internal Revenue

27  Code and the organization has as its sole or primary purpose

28  the provision of services that contribute to the prevention of

29  hardships caused by crime, drunken driving, or juvenile

30  delinquency.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000                                   SB 122
    28-162-00




  1  Exemptions provided to any entity by this subsection shall not

  2  inure to any transaction otherwise taxable under this chapter

  3  when payment is made by a representative or employee of such

  4  entity by any means, including, but not limited to, cash,

  5  check, or credit card even when that representative or

  6  employee is subsequently reimbursed by such entity.

  7         Section 2.  This act shall take effect July 1, 2000.

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10                          SENATE SUMMARY

11    Provides an exemption from the tax on sales, use, and
      other transactions for certain nonprofit organizations
12    that provide crime-prevention services,
      drunk-driving-prevention services, or
13    juvenile-delinquency-prevention services.

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