Senate Bill sb2530

    Florida Senate - 2007                                  SB 2530

    By Senator Haridopolos





    26-1524-07                                              See HB

  1                      A bill to be entitled

  2         An act relating to exemptions from the tax on

  3         sales, use, and other transactions; amending s.

  4         212.08, F.S.; exempting certain items of direct

  5         mail advertising literature; providing an

  6         effective date.

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

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

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

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

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

20  that is otherwise taxable under this chapter when payment is

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

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

23  card, even when that representative or employee is

24  subsequently reimbursed by the entity. In addition, exemptions

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

26  transaction that is otherwise taxable under this chapter

27  unless the entity has obtained a sales tax exemption

28  certificate from the department or the entity obtains or

29  provides other documentation as required by the department.

30  Eligible purchases or leases made with such a certificate must

31  be in strict compliance with this subsection and departmental

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






    Florida Senate - 2007                                  SB 2530
    26-1524-07                                              See HB




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

 2  certificate that is not in strict compliance with this

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

 4  The department may adopt rules to administer this subsection.

 5         (eee)  Direct mail advertising literature.--Also exempt

 6  from the tax imposed by this chapter is any direct mail

 7  advertising literature consisting substantially of printed

 8  sales messages for property or services printed to the special

 9  order of the purchaser and mailed or delivered by the seller,

10  the seller's agent, or a mailing house acting as agent for the

11  purchaser, through the United States mail or by common carrier

12  to any other person at no cost to that person. For purposes of

13  the exemption set forth in this paragraph, the term "direct

14  mail advertising literature" includes, but is not limited to,

15  catalogs, letters, postcards, circulars, brochures, pamphlets,

16  and integral components of such items.

17         Section 2.  This act shall take effect July 1, 2007.

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