Senate Bill sb2102c1

    Florida Senate - 2007                           CS for SB 2102

    By the Committee on Higher Education; and Senator Gaetz





    589-2370-07

  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         exempting payments to postsecondary educational

  5         institutions made by certain persons granted a

  6         right to conduct bookstore operations by such

  7         an institution; providing for retroactive

  8         application and for construction of such

  9         application; providing an effective date.

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

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13         Section 1.  Paragraph (eee) is added to subsection (7)

14  of section 212.08, Florida Statutes, to read:

15         212.08  Sales, rental, use, consumption, distribution,

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

17  the rental, the use, the consumption, the distribution, and

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

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

21         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

22  any entity by this chapter do not inure to any transaction

23  that is otherwise taxable under this chapter when payment is

24  made by a representative or employee of the entity by any

25  means, including, but not limited to, cash, check, or credit

26  card, even when that representative or employee is

27  subsequently reimbursed by the entity. In addition, exemptions

28  provided to any entity by this subsection do not inure to any

29  transaction that is otherwise taxable under this chapter

30  unless the entity has obtained a sales tax exemption

31  certificate from the department or the entity obtains or

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    Florida Senate - 2007                           CS for SB 2102
    589-2370-07




 1  provides other documentation as required by the department.

 2  Eligible purchases or leases made with such a certificate must

 3  be in strict compliance with this subsection and departmental

 4  rules, and any person who makes an exempt purchase with a

 5  certificate that is not in strict compliance with this

 6  subsection and the rules is liable for and shall pay the tax.

 7  The department may adopt rules to administer this subsection.

 8         (eee)  Bookstore operations at a postsecondary

 9  educational institution.--Also exempt from the tax imposed by

10  this chapter are payments to a postsecondary educational

11  institution made by any person under a grant of the right to

12  conduct bookstore operations on real property owned or leased

13  by the postsecondary educational institution. As used in this

14  paragraph, the term "bookstore operations" means the sale,

15  distribution, and provision of textbooks, merchandise, and

16  services traditionally offered in college and university

17  bookstores for the benefit of the institution's students,

18  faculty, and staff.

19         Section 2.  The retroactive application of this act is

20  remedial in nature and does not create a right to receive a

21  refund or to require any governmental entity to provide a

22  refund of any tax, penalty, or interest remitted to the

23  Department of Revenue before July 1, 2007.

24         Section 3.  This act shall take effect upon becoming a

25  law and shall operate retroactively to amounts paid on or

26  after January 1, 2006.

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    Florida Senate - 2007                           CS for SB 2102
    589-2370-07




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 2102

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 4  This committee substitute:

 5  Defines "bookstore operations" to include the sale,
    distribution, and provision of textbooks, merchandise, and
 6  services that are traditionally offered in higher education
    bookstores, for students, faculty, and staff; and
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    Clarifies that the retroactive application of the act is
 8  remedial in nature, and does not authorize refunds from the
    Department of Revenue for tax, penalty, or interest remitted
 9  prior to July 1, 2007.

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