Florida Senate - 2017                                    SB 1426
       
       
        
       By Senator Artiles
       
       
       
       
       
       40-01239-17                                           20171426__
    1                        A bill to be entitled                      
    2         An act relating to sales tax exemptions for
    3         governmental entities; amending s. 212.08, F.S.;
    4         providing construction relating to when a transaction
    5         is properly characterized as an exempt sale or lease
    6         to a governmental entity; providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (d) is added to subsection (6) of
   11  section 212.08, Florida Statutes, to read:
   12         212.08 Sales, rental, use, consumption, distribution, and
   13  storage tax; specified exemptions.—The sale at retail, the
   14  rental, the use, the consumption, the distribution, and the
   15  storage to be used or consumed in this state of the following
   16  are hereby specifically exempt from the tax imposed by this
   17  chapter.
   18         (6) EXEMPTIONS; POLITICAL SUBDIVISIONS.—
   19         (d) For purposes of this subsection, a transaction is
   20  properly characterized as an exempt sale or lease to a
   21  governmental entity if:
   22         1. The sale or lease is made to the contract manager of the
   23  property or operation of an exempt governmental entity for use
   24  in such property or operation; and
   25         2. The contract manager pays for the transaction with the
   26  governmental entity’s revenues from the property or operation,
   27  or with other funds provided by the governmental entity for the
   28  contract manager’s use in management of the governmental
   29  entity’s property or operation.
   30         Section 2. This act shall take effect July 1, 2017.