Florida Senate - 2017 CS for SB 252 By the Committee on Commerce and Tourism; and Senators Book and Passidomo 577-01909-17 2017252c1 1 A bill to be entitled 2 An act relating to a tax exemption for diapers and 3 incontinence products; amending s. 212.08, F.S.; 4 exempting from the sales and use tax the sale for 5 human utilization of diapers, incontinence 6 undergarments, incontinence pads, or incontinence 7 liners; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (ooo) is added to subsection (7) of 12 section 212.08, Florida Statutes, to read: 13 212.08 Sales, rental, use, consumption, distribution, and 14 storage tax; specified exemptions.—The sale at retail, the 15 rental, the use, the consumption, the distribution, and the 16 storage to be used or consumed in this state of the following 17 are hereby specifically exempt from the tax imposed by this 18 chapter. 19 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 20 entity by this chapter do not inure to any transaction that is 21 otherwise taxable under this chapter when payment is made by a 22 representative or employee of the entity by any means, 23 including, but not limited to, cash, check, or credit card, even 24 when that representative or employee is subsequently reimbursed 25 by the entity. In addition, exemptions provided to any entity by 26 this subsection do not inure to any transaction that is 27 otherwise taxable under this chapter unless the entity has 28 obtained a sales tax exemption certificate from the department 29 or the entity obtains or provides other documentation as 30 required by the department. Eligible purchases or leases made 31 with such a certificate must be in strict compliance with this 32 subsection and departmental rules, and any person who makes an 33 exempt purchase with a certificate that is not in strict 34 compliance with this subsection and the rules is liable for and 35 shall pay the tax. The department may adopt rules to administer 36 this subsection. 37 (ooo) Diapers and incontinence products.—The sale for human 38 utilization of diapers, incontinence undergarments, incontinence 39 pads, or incontinence liners is exempt from the tax imposed by 40 this chapter. 41 Section 2. This act shall take effect January 1, 2018.