HB 29 2023
CODING: Words stricken are deletions; words underlined are additions.
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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
A bill to be entitled 1
An act relating to a tax exemption for diapers and 2
incontinence products; amending s. 212.08, F.S.; 3
exempting the sale for human use of diapers, 4
incontinence undergarments, incontinence pads, and 5
incontinence liners from the sales and use tax; 6
providing an effective date. 7
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Be It Enacted by the Legislature of the State of Florida: 9
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Section 1. Paragraph (qqq) 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 th e 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
HB 29 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0029-00
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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
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 subsecti on and the rules is liable for and 34
shall pay the tax. The department may adopt rules to administer 35
this subsection. 36
(qqq) Diapers and incontinence products. —The sale for 37
human use of diapers, incontinence undergarments, incontinence 38
pads, or incontinence liners is exempt from the tax imposed by 39
this chapter. 40
Section 2. This act shall take effect January 1, 2024. 41