CS for SB 1392                                   First Engrossed
    1                        A bill to be entitled                      
    2         An act relating to transportation accessibility;
    3         amending s. 212.08, F.S.; providing a tax exemption
    4         for the sale or lease of accessible vehicles;
    5         providing a definition; providing an effective date.
    7  Be It Enacted by the Legislature of the State of Florida:
    9         Section 1. Paragraph (hhh) is added to subsection (7) of
   10  section 212.08, Florida Statutes, to read:
   11         212.08 Sales, rental, use, consumption, distribution, and
   12  storage tax; specified exemptions.—The sale at retail, the
   13  rental, the use, the consumption, the distribution, and the
   14  storage to be used or consumed in this state of the following
   15  are hereby specifically exempt from the tax imposed by this
   16  chapter.
   17         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   18  entity by this chapter do not inure to any transaction that is
   19  otherwise taxable under this chapter when payment is made by a
   20  representative or employee of the entity by any means,
   21  including, but not limited to, cash, check, or credit card, even
   22  when that representative or employee is subsequently reimbursed
   23  by the entity. In addition, exemptions provided to any entity by
   24  this subsection do not inure to any transaction that is
   25  otherwise taxable under this chapter unless the entity has
   26  obtained a sales tax exemption certificate from the department
   27  or the entity obtains or provides other documentation as
   28  required by the department. Eligible purchases or leases made
   29  with such a certificate must be in strict compliance with this
   30  subsection and departmental rules, and any person who makes an
   31  exempt purchase with a certificate that is not in strict
   32  compliance with this subsection and the rules is liable for and
   33  shall pay the tax. The department may adopt rules to administer
   34  this subsection.
   35         (hhh) Accessible vehicles.—The sale or lease of accessible
   36  taxicabs is exempt from the tax imposed by this chapter. As used
   37  in this paragraph, the term “accessible taxicab” means a
   38  chauffeur-driven taxi, limousine, sedan, van, or other passenger
   39  vehicle where the operator and the motor vehicle are hired and
   40  used for the transportation of persons for compensation, and
   41  which transports eight passengers or fewer and is equipped with
   42  a lift or ramp designed specifically to transport physically
   43  disabled persons or contains any other device designed to permit
   44  access to and enable the transportation of physically disabled
   45  persons, including persons who use wheelchairs, motorized
   46  wheelchairs, or similar mobility aids; complies with the
   47  accessibility requirements of the Americans with Disabilities
   48  Act of 1990, 49 C.F.R., ss. 38.23, 38.25, and 38.31, as amended,
   49  whether or not such regulations would apply under federal law;
   50  and meets all applicable federal motor vehicle safety standards
   51  and regulations adopted thereunder. If such equipment is
   52  installed through an aftermarket conversion of a stock vehicle,
   53  only the value of the conversion is exempt from the tax imposed
   54  by this chapter.
   55         Section 2. This act shall take effect July 1, 2012.