Bill Text: FL S1064 | 2010 | Regular Session | Introduced

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Bill Title: Permanent Sales Tax Exemptions [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Commerce [S1064 Detail]

Download: Florida-2010-S1064-Introduced.html

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Florida Senate - 2010                                   SJR 1064 
 
By Senator Baker 
20-00577B-10                                          20101064__ 
1                       Senate Joint Resolution 
2         A joint resolution proposing the creation of Section 
3         19 of Article VII of the State Constitution to 
4         permanently prohibit the state from imposing a sales 
5         tax on the sale of food and medical products and 
6         supplies. 
7 
8  Be It Resolved by the Legislature of the State of Florida: 
9 
10         That the following creation of Section 19 of Article VII of 
11  the State Constitution is agreed to and shall be submitted to 
12  the electors of this state for approval or rejection at the next 
13  general election or at an earlier special election specifically 
14  authorized by law for that purpose: 
15                             ARTICLE VII 
16                        FINANCE AND TAXATION 
17         SECTION 19. Permanent sales tax exemptions.— 
18         (a) A sales tax may not be levied on: 
19         (1) The sale of food and food ingredients intended for 
20  human consumption, except if sold as prepared food, or through a 
21  vending machine. This subsection does not apply to the sale of 
22  tobacco, alcoholic beverages, dietary supplements, soft drinks, 
23  or candy; or 
24         (2) The sale of drugs, mobility-enhancing equipment, 
25  prosthetic devices, or durable medical equipment that are 
26  dispensed according to an individual prescription and intended 
27  for human use. 
28         (b) The legislature shall define the terms used in this 
29  section and implement this section by law having an effective 
30  date of July 1, 2011, or earlier. 
31         BE IT FURTHER RESOLVED that the following statement be 
32  placed on the ballot: 
33                      CONSTITUTIONAL AMENDMENT 
34                       ARTICLE VII, SECTION 19 
35         PERMANENT EXEMPTION OF FOOD AND MEDICAL PRODUCTS AND 
36  SUPPLIES FROM SALES TAXES.-This proposed amendment to the State 
37  Constitution provides that the sale of food and food ingredients 
38  intended for human consumption are exempt from sales tax unless 
39  sold as prepared food or through a vending machine. Drugs, 
40  mobility-enhancing equipment, prosthetics, and durable medical 
41  equipment dispensed by prescription and intended for humans are 
42  also exempt from sales tax. The amendment must be implemented by 
43  the Legislature.