Senate Bill 806 (2021) — A tax exemption for diapers and incontinence products
SB 806
Florida Bills
Florida Senate - 2021 SB By Senator Book 32-00537-21 2021806__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled
An act relating to a tax exemption for diapers and incontinence products; amending s. 212.08, F.S.; 3 exempting the sale for human use of diapers, 4 incontinence undergarments, incontinence pads, or incontinence liners from the sales and use tax; 6 providing an effective date. 7
Be It Enacted by the Legislature of the State of Florida: 9
Section 1. Paragraph (ppp) is added to subsection (7) of
section 212.08, Florida Statutes, to read: 12 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.—The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter. 18
(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any entity by this
chapter do not inure to any transaction that is otherwise taxable under this
chapter when payment is made by a representative or employee of the entity by any means, 22 including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity. In addition, exemptions provided to any entity by this subsection do not inure to any transaction that is otherwise taxable under this
chapter unless the entity has obtained a sales tax exemption certificate from the department or the entity obtains or provides other documentation as Florida Senate - 2021 SB 806 32-00537-21 2021806__ CODING: Words stricken are deletions; words underlined are additions. required by the department. Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax.
The department may adopt rules to administer this subsection. 36 (ppp) Diapers and incontinence products.—The sale for human use of diapers, incontinence undergarments, incontinence pads, 38 or incontinence liners is exempt from the tax imposed by this chapter. 40