HB 745 2025
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hb745-00
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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
A bill to be entitled 1
An act relating to tax exemption on sales of 2
indigenous arts and crafts; amending s. 212.08, F.S.; 3
defining the terms "enrolled member" and "indigenous 4
product"; creating an exemption from sales tax for 5
sales of indigenous products under specified 6
circumstances; providing construction; requiring the 7
Department of Commerce to maintain a specified 8
registry; requiring the department to adopt certain 9
rules; requiring the information for the registry to 10
come from specified governments; providing an 11
effective date. 12
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Be It Enacted by the Legislature of the State of Florida: 14
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Section 1. Paragraph (vvv) is added to subsection (7) of 16
section 212.08, Florida Statutes, to read: 17
212.08 Sales, rental, use, consumption, distribution, and 18
storage tax; specified exemptions. —The sale at retail, the 19
rental, the use, the consumption, the distribution, and the 20
storage to be used or consumed in this state of the following 21
are hereby specifically exempt from the tax imposed by this 22
chapter. 23
(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 24
entity by this chapter do not inure to any transaction that is 25
HB 745 2025
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hb745-00
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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
otherwise taxable under this chapter when payment is made by a 26
representative or employee of the entity by any means, 27
including, but not limited to, cash, check, or credit card, even 28
when that representative or employee is subsequently reimbursed 29
by the entity. In addition, exemptions provided to any entity by 30
this subsection do not inure to any transaction that is 31
otherwise taxable under this chapter unless the entity has 32
obtained a sales tax exemption certificate from the department 33
or the entity obtains or provides other documentation as 34
required by the department. Eligibl e purchases or leases made 35
with such a certificate must be in strict compliance with this 36
subsection and departmental rules, and any person who makes an 37
exempt purchase with a certificate that is not in strict 38
compliance with this subsection and the rules is liable for and 39
shall pay the tax. The department may adopt rules to administer 40
this subsection. 41
(vvv) Indigenous products. — 42
1. As used in this paragraph the term: 43
a. "Enrolled member" means a person who is a member of the 44
Seminole Tribe of Florida or the Miccosukee Tribe of Indians of 45
Florida, or a person who has been certified as a non -member 46
Indian artisan by the Seminole Tribe of Florida or the 47
Miccosukee Tribe of Indians of Florida. 48
b. "Indigenous product" mean any art of craft made using 49
the artistic or craft work of an enrolled member, or multiple 50
HB 745 2025
CODING: Words stricken are deletions; words underlined are additions.
hb745-00
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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
enrolled members working together, to implement an artistic 51
design through a substantial transformation of materials to 52
produce the art of craft work. 53
2. The sale of an indigenous product, no mat ter where 54
sold, is exempt from the tax imposed by this chapter if the 55
product is sold by a business on the registry of Native 56
businesses created under subparagraph 3. 57
3. For purposes of administering this paragraph, the 58
Department of Commerce shall main tain a registry of Native 59
businesses in the state. The Department of Commerce shall adopt 60
rules to administer the registry, and must require that the 61
information be updated quarterly. To be included on the 62
registry, the name of the business and any other r equired 63
information must be submitted by the Tribal government of the 64
Seminole Tribe of Florida or the Miccosukee Tribe of Indians of 65
Florida. 66
4. This paragraph does not preclude enforcement of chapter 67
686. 68
Section 2. This act shall take effect July 1, 2025. 69