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December 18, 2017
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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
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F.S. 212.0821
212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to purchase, with funds provided by the following groups, services, equipment, supplies, and items necessary for the operation of such groups, in addition to the normal exempt purchases that political subdivisions and libraries are empowered to make:
(1) School districts shall purchase necessary goods and services requested by parent-teacher organizations.
(2) Counties and municipalities shall purchase necessary goods and services requested by REACT groups, neighborhood crime watch groups, and state or locally recognized organizations solely engaged in youth activities identical to those discussed in s. 212.08(7)(l).
(3) Public libraries shall purchase necessary goods and services requested by groups solely engaged in fundraising activities for such libraries.
History.s. 4, ch. 84-362; s. 26, ch. 87-6; s. 4, ch. 2000-228.