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| 3 | 3 | | HB 29 2023 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb0029-00 |
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| 9 | 9 | | Page 1 of 2 |
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| 10 | 10 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 13 | 13 | | |
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| 14 | 14 | | A bill to be entitled 1 |
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| 15 | 15 | | An act relating to a tax exemption for diapers and 2 |
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| 16 | 16 | | incontinence products; amending s. 212.08, F.S.; 3 |
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| 17 | 17 | | exempting the sale for human use of diapers, 4 |
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| 18 | 18 | | incontinence undergarments, incontinence pads, and 5 |
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| 19 | 19 | | incontinence liners from the sales and use tax; 6 |
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| 20 | 20 | | providing an effective date. 7 |
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| 21 | 21 | | 8 |
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| 22 | 22 | | Be It Enacted by the Legislature of the State of Florida: 9 |
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| 23 | 23 | | 10 |
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| 24 | 24 | | Section 1. Paragraph (qqq) is added to subsection (7) of 11 |
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| 25 | 25 | | section 212.08, Florida Statutes, to read: 12 |
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| 26 | 26 | | 212.08 Sales, rental, use, consumption, distribution, and 13 |
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| 27 | 27 | | storage tax; specified exemptions. —The sale at retail, the 14 |
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| 28 | 28 | | rental, the use, the consumption, the distribution, and the 15 |
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| 29 | 29 | | storage to be used or consumed in this state of th e following 16 |
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| 30 | 30 | | are hereby specifically exempt from the tax imposed by this 17 |
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| 31 | 31 | | chapter. 18 |
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| 32 | 32 | | (7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 19 |
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| 33 | 33 | | entity by this chapter do not inure to any transaction that is 20 |
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| 34 | 34 | | otherwise taxable under this chapter when payment is made by a 21 |
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| 35 | 35 | | representative or employee of the entity by any means, 22 |
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| 36 | 36 | | including, but not limited to, cash, check, or credit card, even 23 |
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| 37 | 37 | | when that representative or employee is subsequently reimbursed 24 |
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| 38 | 38 | | by the entity. In addition, exemptions provided to any entity by 25 |
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| 39 | 39 | | |
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| 40 | 40 | | HB 29 2023 |
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| 43 | 43 | | |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 45 | 45 | | hb0029-00 |
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| 46 | 46 | | Page 2 of 2 |
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| 47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 51 | 51 | | this subsection do not inure to any transaction that is 26 |
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| 52 | 52 | | otherwise taxable under this chapter unless the entity has 27 |
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| 53 | 53 | | obtained a sales tax exemption certificate from the department 28 |
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| 54 | 54 | | or the entity obtains or provides other documentation as 29 |
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| 55 | 55 | | required by the department. Eligible purchases or leases made 30 |
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| 56 | 56 | | with such a certificate must be in strict compliance with this 31 |
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| 57 | 57 | | subsection and departmental rules, and any person who makes an 32 |
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| 58 | 58 | | exempt purchase with a certificate that is not in strict 33 |
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| 59 | 59 | | compliance with this subsecti on and the rules is liable for and 34 |
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| 60 | 60 | | shall pay the tax. The department may adopt rules to administer 35 |
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| 61 | 61 | | this subsection. 36 |
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| 62 | 62 | | (qqq) Diapers and incontinence products. —The sale for 37 |
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| 63 | 63 | | human use of diapers, incontinence undergarments, incontinence 38 |
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| 64 | 64 | | pads, or incontinence liners is exempt from the tax imposed by 39 |
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| 65 | 65 | | this chapter. 40 |
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| 66 | 66 | | Section 2. This act shall take effect January 1, 2024. 41 |
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