Florida Senate - 2017                                     SB 252
       
       
        
       By Senator Book
       
       32-00519-17                                            2017252__
    1                        A bill to be entitled                      
    2         An act relating to a tax exemption for personal
    3         hygiene products; amending s. 212.08, F.S.; exempting
    4         from the sales and use tax the sale of diapers and
    5         baby wipes; defining the terms “diaper” and “baby
    6         wipe”; 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) Personal hygiene products.—The sale of diapers and
   37  baby wipes is exempt from the tax imposed by this chapter. As
   38  used in this paragraph, the term:
   39         1. “Diaper” means a product used to absorb or contain body
   40  waste, including, but not limited to, baby diapers and adult
   41  diapers and pads designed and used for incontinence.
   42         2. “Baby wipe” means a moistened, disposable, often
   43  antiseptic tissue used chiefly for cleansing the skin,
   44  especially of babies and children.
   45         Section 2. This act shall take effect January 1, 2018.