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The Governor of Florida has proposed a nine-day clothing exemption and a one-month book exemption. The time frame for this proposed tax holiday has yet to be determined. (E-Budget, Florida Governor Jeb Bush, January 21, 2003)

(03/15/2003)

A Technical Assistance Advisement was issued by the Florida Department of Revenue to discuss the taxability of construction materials purchased for an exempt entity construction project. The exempt entity, not the contractor, must purchase any materials to be considered for the exemption. The exempt entity must 'execute the purchase orders for the tangible personal property involved in the contract'. They must directly pay the vendors for the materials and acquire title and assume responsibility for all supplies from the time they arrive at the site until they are incorporated into the property. (Florida Department of Revenue, Technical Assistance Advisement 02A-055, 12/31/02)

(03/15/2003)

In the state of Florida, dispatch charges are considered communication services if the service has one user pushing a button to be immediately connected with a predetermined destination or talk group. It is important to note that to be subject to this tax the service does not necessarily have to be defined as a "commercial mobile radio service". (Technical Assistance Advisement, No. 02A-046, Florida Department of Revenue, October 29, 2002)

(02/15/2003)

In Florida, a dealer who purchased a yacht exclusively for charter purposes qualified for a bare boat exemption because the vessel was never used for anything more than as a rental and chartering. All other activity with the boat, including its movements for boat shows and repairs, were considered to be in the scope of bare boat operations. (TMW Yacht Sales, Inc. v. Department of Revenue, Florida Department of Revenue, DOR 02-9-FOF, December 23, 2002)

(02/15/2003)

A department store’s purchases of furniture and fixtures made on a single purchase order were subject to a single $5,000 Florida local discretionary sales surtax limitation. As long as the purchases represent a single sale of a specific quantity of goods, regardless of how many invoices or shipments are made, the $5,000 limitation on the sales surtax will still be valid. (Technical Assistance Advisement, No. 02A-047, Florida Department of Revenue, November 7, 2002)

(12/15/2002)

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