Florida 2025 Regular Session

Florida House Bill H0745 Compare Versions

Only one version of the bill is available at this time.

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7	7	CODING: Words stricken are deletions; words underlined are additions.
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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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14	14	A bill to be entitled 1
15	15	An act relating to tax exemption on sales of 2
16	16	indigenous arts and crafts; amending s. 212.08, F.S.; 3
17	17	defining the terms "enrolled member" and "indigenous 4
18	18	product"; creating an exemption from sales tax for 5
19	19	sales of indigenous products under specified 6
20	20	circumstances; providing construction; requiring the 7
21	21	Department of Commerce to maintain a specified 8
22	22	registry; requiring the department to adopt certain 9
23	23	rules; requiring the information for the registry to 10
24	24	come from specified governments; providing an 11
25	25	effective date. 12
26	26	13
27	27	Be It Enacted by the Legislature of the State of Florida: 14
28	28	15
29	29	Section 1. Paragraph (vvv) is added to subsection (7) of 16
30	30	section 212.08, Florida Statutes, to read: 17
31	31	212.08 Sales, rental, use, consumption, distribution, and 18
32	32	storage tax; specified exemptions. —The sale at retail, the 19
33	33	rental, the use, the consumption, the distribution, and the 20
34	34	storage to be used or consumed in this state of the following 21
35	35	are hereby specifically exempt from the tax imposed by this 22
36	36	chapter. 23
37	37	(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 24
38	38	entity by this chapter do not inure to any transaction that is 25
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44	44	CODING: Words stricken are deletions; words underlined are additions.
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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	otherwise taxable under this chapter when payment is made by a 26
52	52	representative or employee of the entity by any means, 27
53	53	including, but not limited to, cash, check, or credit card, even 28
54	54	when that representative or employee is subsequently reimbursed 29
55	55	by the entity. In addition, exemptions provided to any entity by 30
56	56	this subsection do not inure to any transaction that is 31
57	57	otherwise taxable under this chapter unless the entity has 32
58	58	obtained a sales tax exemption certificate from the department 33
59	59	or the entity obtains or provides other documentation as 34
60	60	required by the department. Eligibl e purchases or leases made 35
61	61	with such a certificate must be in strict compliance with this 36
62	62	subsection and departmental rules, and any person who makes an 37
63	63	exempt purchase with a certificate that is not in strict 38
64	64	compliance with this subsection and the rules is liable for and 39
65	65	shall pay the tax. The department may adopt rules to administer 40
66	66	this subsection. 41
67	67	(vvv) Indigenous products. — 42
68	68	1. As used in this paragraph the term: 43
69	69	a. "Enrolled member" means a person who is a member of the 44
70	70	Seminole Tribe of Florida or the Miccosukee Tribe of Indians of 45
71	71	Florida, or a person who has been certified as a non -member 46
72	72	Indian artisan by the Seminole Tribe of Florida or the 47
73	73	Miccosukee Tribe of Indians of Florida. 48
74	74	b. "Indigenous product" mean any art of craft made using 49
75	75	the artistic or craft work of an enrolled member, or multiple 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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84	84	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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88	88	enrolled members working together, to implement an artistic 51
89	89	design through a substantial transformation of materials to 52
90	90	produce the art of craft work. 53
91	91	2. The sale of an indigenous product, no mat ter where 54
92	92	sold, is exempt from the tax imposed by this chapter if the 55
93	93	product is sold by a business on the registry of Native 56
94	94	businesses created under subparagraph 3. 57
95	95	3. For purposes of administering this paragraph, the 58
96	96	Department of Commerce shall main tain a registry of Native 59
97	97	businesses in the state. The Department of Commerce shall adopt 60
98	98	rules to administer the registry, and must require that the 61
99	99	information be updated quarterly. To be included on the 62
100	100	registry, the name of the business and any other r equired 63
101	101	information must be submitted by the Tribal government of the 64
102	102	Seminole Tribe of Florida or the Miccosukee Tribe of Indians of 65
103	103	Florida. 66
104	104	4. This paragraph does not preclude enforcement of chapter 67
105	105	686. 68
106	106	Section 2. This act shall take effect July 1, 2025. 69