Florida Senate - 2015                                     SB 188
       
       
        
       By Senator Margolis
       
       
       
       
       
       35-00426-15                                            2015188__
    1                        A bill to be entitled                      
    2         An act relating to original works of art; amending s.
    3         212.08, F.S.; exempting certain original works of art
    4         from the sales and use tax; defining the term
    5         “original work of art”; providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (nnn) 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         (nnn) Original works of art.—The sale of an original work
   36  of art that is signed and sold by the artist is exempt from the
   37  tax imposed by this chapter if the work is not numbered and the
   38  sales price equals or exceeds $1,000. As used in this paragraph,
   39  the term “original work of art” means the expression or
   40  application of human creative skill and imagination in the form
   41  of a one-of-a-kind piece to be appreciated primarily for its
   42  beauty or emotional power, the value of which is attributable
   43  predominantly to its artistic importance. The term is limited to
   44  framed or unframed paintings, sculptures, traditional and fine
   45  crafts, etchings, pottery, ceramics, silkscreens, hand-blown
   46  glass art, and installation art. The term does not include
   47  architecture; literature, including books and other writings;
   48  music, including musical compositions, recordings, and the
   49  performance of musical compositions; theater, including plays
   50  and the performance of plays; films, including the creation of
   51  films and acting in films; dance, including the creation and
   52  performance of dance; performance arts; posters; lithographs;
   53  numbered prints; artist proofs; photographs; jewelry; artifacts
   54  of joint historical and artistic importance; furniture; designer
   55  clothing and other wearable art; plants; food products; floral
   56  arrangements; light installations; and other collectibles not
   57  specifically included in this paragraph.
   58         Section 2. This act shall take effect July 1, 2015.