Bill > H0815

This bill expands the sales and use tax exemption in Florida to include school lunches served by colleges and universities, in addition to those already served in public, parochial, or nonprofit schools for K-12 students. Previously, while school books and lunches for K-12 were exempt, food sold or served at community colleges and other higher learning institutions was subject to tax. This change, effective July 1, 2014, will now exempt these lunches, meaning that the state will not collect sales tax on these specific food items provided to students at post-secondary educational institutions.