Florida Senate - 2017 SB 176 By Senator Passidomo 28-00007-17 2017176__ 1 A bill to be entitled 2 An act relating to a sales and use tax exemption for 3 feminine hygiene products; amending s. 212.08, F.S.; 4 exempting the sale of feminine hygiene products from 5 the sales and use tax; defining the term “feminine 6 hygiene product”; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (ooo) is added to subsection (7) 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 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 19 entity by this chapter do not inure to any transaction that is 20 otherwise taxable under this chapter when payment is made by a 21 representative or employee of the entity by any means, 22 including, but not limited to, cash, check, or credit card, even 23 when that representative or employee is subsequently reimbursed 24 by the entity. In addition, exemptions provided to any entity by 25 this subsection do not inure to any transaction that is 26 otherwise taxable under this chapter unless the entity has 27 obtained a sales tax exemption certificate from the department 28 or the entity obtains or provides other documentation as 29 required by the department. Eligible purchases or leases made 30 with such a certificate must be in strict compliance with this 31 subsection and departmental rules, and any person who makes an 32 exempt purchase with a certificate that is not in strict 33 compliance with this subsection and the rules is liable for and 34 shall pay the tax. The department may adopt rules to administer 35 this subsection. 36 (ooo) Feminine hygiene products.—The sale of a feminine 37 hygiene product is exempt from the tax imposed by this chapter. 38 As used in this paragraph, the term “feminine hygiene product” 39 means a product used to absorb or contain menstrual flow, 40 including, but not limited to, tampons, sanitary napkins, panty 41 liners, and menstrual cups. 42 Section 2. This act shall take effect January 1, 2018.