HB 6021 2025
CODING: Words stricken are deletions; words underlined are additions.
hb6021-00
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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 bullion; 2
amending s. 212.08, F.S.; expanding an exemption from 3
sales tax on sales of bullion; removing single 4
transaction requirements; removing a requirement for 5
certain documentation; providing an effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Paragraph (ww) of subsection (7) of section 10
212.08, Florida Statutes, is amended to read: 11
212.08 Sales, rental, use, consumption, distribution, and 12
storage tax; specified exemptions. —The sale at retail, the 13
rental, the use, the consumption, the distribution, and the 14
storage to be used or consumed in this state of the followi ng 15
are hereby specifically exempt from the tax imposed by this 16
chapter. 17
(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 18
entity by this chapter do not inure to any transaction that is 19
otherwise taxable under this chapter when payment is made by a 20
representative or employee of the entity by any means, 21
including, but not limited to, cash, check, or credit card, even 22
when that representative or employee is subsequently reimbursed 23
by the entity. In addition, exemptions provided to any entity by 24
this subsection do not inure to any transaction that is 25
HB 6021 2025
CODING: Words stricken are deletions; words underlined are additions.
hb6021-00
Page 2 of 2
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 unless the entity has 26
obtained a sales tax exemption certificate from the department 27
or the entity obtains or provides other documentation as 28
required by the department. Eligible purchases or leases made 29
with such a certificate must be in strict compliance with this 30
subsection and departmental rules, and any person who makes an 31
exempt purchase with a certificate that is not in strict 32
compliance with this subsection and th e rules is liable for and 33
shall pay the tax. The department may adopt rules to administer 34
this subsection. 35
(ww) Bullion.—The sale of gold, silver, or platinum 36
bullion, or any combination thereof , in a single transaction is 37
exempt if the sales price excee ds $500. The dealer must maintain 38
proper documentation, as prescribed by rule of the department, 39
to identify that portion of a transaction which involves the 40
sale of gold, silver, or platinum bullion and is exempt under 41
this paragraph. 42
Section 2. This act shall take effect July 1, 2025. 43