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Based on a petition submitted by a Florida taxpayer, a technical assistance advisement has been issued to explain how tax and exemptions apply to new manufacturing facilities. Items that qualify for the manufacturing exemption in this facility include slag storage silos, slag transport system and raw material silos, pilings/slabs, and movable equipment. Other items mentioned include boiler fuels, electricity, consumable supplies and individual components used in the facility. (Technical Assistance Advisement, No. 04A-027, Florida Department of Revenue, April 12, 2004.)

(06/15/2004)

Governor Jeb Bush enacted a tax holiday running from July 24, 2004 through August 1, 2004. The tax holiday allows for a temporary exemption of all purchases of clothing and related items costing $50 or less, books with a sales price of $50 or less, and school supplies costing $10 or less. (Florida H.B. 237, passed by House of Representatives on April 29, 2004 and Senate on April 30, 2004)

(06/15/2004)

The Florida Department of Revenue has determined that the following services and combinations thereof are exempt for both residential and non-residential customers: carpet cleaning; carpet stain protection; carpet deodorizing; furniture cleaning; furniture deodorizing; air conditioning and heating system cleaning; water restoration services; and the sale and installation of wall-to-wall carpeting. The sale of ceramic tile floor cleaning, ceramic grout cleaning, or grout stain protection services to residential customers are also not subject to tax. Those same cleaning services are taxable to non-residential customers. Additionally, the materials and supplies purchased by taxpayers to perform those services are taxable at the time of purchase. The grout stain protection services are not taxable to the customer, but the supplies purchased to perform those services are taxable at the time of purchase. Furniture stain protection services are taxable to the customer but the purchase of the protectant is not taxable to the taxpayer. Materials and supplies purchased to be "used in performing the services but which do not become incorporated or attached to the furniture are taxable to the Taxpayer when purchased as overhead items." (TAA No 04A-014, Florida Department of Revenue, March 2, 2004)

(05/15/2004)

A publication in Florida which consisted of fifty-nine percent advertising was exempt from tax on the cost of publishing and printing under Section 212.08(7), F.S. The publication qualified for this exemption even though not all of its publications were distributed free of charge. Out of the 25,000 copies distributed, 286 were mailed as paid subscriptions and 200 were sold through a book store. The Florida Department of Revenue determined that the number of publications sold in comparison with those distributed for free was not sufficient to prevent the cost of printing from being exempt. (Florida Department of Revenue, FL-TAA 04A-024, March 21, 2004)

(05/15/2004)

Anesthesia equipment purchased for single-time use by a health care practitioner is subject to sales and use tax. This product gains exemption from tax when it is sold or rented to a patient as directed by a health care practitioner. Generally, when medical products or devices are purchased in Florida by a health care practitioner to be used in their practice, the products or devices are subject to tax. Exceptions to this rule include certain orthopedic equipment and products temporarily incorporated into a person, such as endotracheal tubes, which are always exempt from tax. All other medical products or supplies and medicines become exempt from tax once prescribed by a health care practitioner to a patient. (Department of Revenue, Technical Assistance Advisement, No. 04A-011, February 16, 2004)

(05/15/2004)

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