July 08, 2020
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Bill No. 1991
Amendment No. 816351
Senate House

1Representative Kottkamp offered the following:
3     Amendment (with title amendment)
4     Between lines 433 and 434, insert:
5     Section 14.  Effective July 1, 2004, paragraph (ccc) is
6added to subsection (7) of section 212.08, Florida Statutes, to
8     212.08  Sales, rental, use, consumption, distribution, and
9storage tax; specified exemptions.--The sale at retail, the
10rental, the use, the consumption, the distribution, and the
11storage to be used or consumed in this state of the following
12are hereby specifically exempt from the tax imposed by this
14     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
15entity by this chapter do not inure to any transaction that is
16otherwise taxable under this chapter when payment is made by a
17representative or employee of the entity by any means,
18including, but not limited to, cash, check, or credit card, even
19when that representative or employee is subsequently reimbursed
20by the entity. In addition, exemptions provided to any entity by
21this subsection do not inure to any transaction that is
22otherwise taxable under this chapter unless the entity has
23obtained a sales tax exemption certificate from the department
24or the entity obtains or provides other documentation as
25required by the department. Eligible purchases or leases made
26with such a certificate must be in strict compliance with this
27subsection and departmental rules, and any person who makes an
28exempt purchase with a certificate that is not in strict
29compliance with this subsection and the rules is liable for and
30shall pay the tax. The department may adopt rules to administer
31this subsection.
32     (ccc)  Advertising materials distributed by mail in an
33envelope.-- Likewise exempt are materials consisting exclusively
34of advertising that are distributed by mail in an envelope, such
35as individual coupons or other individual cards, sheets, or
36pages of printed advertising, for 10 or more persons, that are
37distributed on a monthly, bimonthly, or other regular basis.
40================ T I T L E  A M E N D M E N T =============
41     Between lines 53 and 54, insert:
42amending s. 212.08, F.S.; exempting from the sales and use tax
43certain advertising materials distributed by mail in an

CODING: Words stricken are deletions; words underlined are additions.
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