Florida Senate - 2025 SB 1350
By Senator Rodriguez
40-01577-25 20251350__
1 A bill to be entitled
2 An act relating to the taxation of indigenous
3 products; amending s. 212.08, F.S.; defining terms;
4 exempting from the state sales tax the sale of
5 indigenous products; providing construction; providing
6 an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Paragraph (vvv) 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 (vvv) Indigenous products.—
37 1. As used in this paragraph, the term:
38 a. “Enrolled member” means a person who is a member of the
39 Seminole Tribe of Florida or the Miccosukee Tribe of Indians of
40 Florida, or a certified nonmember Indian artisan as designated
41 by either tribe.
42 b. “Indigenous product” means any art or craft product made
43 by an enrolled member.
44 (I) This term includes, but is not limited to, all of the
45 following:
46 (A) Art made by an enrolled member which is in a
47 traditional or nontraditional style or medium.
48 (B) Craft work made by an enrolled member which is in a
49 traditional or nontraditional style or medium.
50 (C) Art or craft work created using only tools that allow
51 the enrolled member’s manual skill to shape and design each
52 individual product.
53 (II) The term does not include any of the following:
54 (A) A product in the style of an indigenous art or craft
55 work but is not made by an enrolled member.
56 (B) A product in the style of an indigenous art or craft
57 work which is designed by an enrolled member but not produced by
58 such member.
59 (C) A product in the style of an indigenous product which
60 is assembled from a kit.
61 (D) A product in the style of an indigenous product which
62 originates from a commercial product, without substantial
63 transformation by an enrolled member.
64 (E) Industrial products that do not traditionally serve as
65 artistic mediums or lend themselves to enrolled member
66 embellishment, such as appliances and vehicles.
67 (F) A product in the style of an indigenous art or craft
68 work which is produced in an assembly line or similar production
69 line process using multiple workers not all of whom are enrolled
70 members.
71 c. “Made by an enrolled member” means that an enrolled
72 member has provided the artistic or craft labor necessary to
73 implement an artistic design through a substantial
74 transformation of materials to produce the art or craft work.
75 This term includes more than one enrolled member working
76 together.
77 2. The sale of indigenous products is exempt from the tax
78 imposed by this chapter.
79 3. This paragraph does not preclude the enforcement of
80 chapter 686.
81 Section 2. This act shall take effect July 1, 2025.