Bill > S0892

This bill expands an existing sales and use tax exemption in Florida, which currently applies to school books and lunches for K-12 students, to also cover school lunches served at colleges and universities. The tax, known as a sales and use tax, is generally applied to the purchase, rental, or storage of goods and services within the state. Previously, while school books and lunches for K-12 were exempt, lunches at higher education institutions were subject to this tax. This legislation amends Section 212.08 of the Florida Statutes to explicitly include lunches served at public, parochial, or nonprofit schools, as well as colleges and universities, under this tax exemption, making them tax-free purchases.