CS for SB 1392 First Engrossed 20121392e1 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. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 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.