FL S0572

Defines "school support organization" as an entity organized solely to raise funds to support extracurricular activities at public, parochial, or nonprofit schools teaching grades K through 12.

Authorizes school support organizations to pay sales tax to suppliers on the cost price of food, drink, and supplies necessary to serve such food and drink purchased for resale, instead of collecting tax from purchasers.

Extends existing sales tax exemption provisions to school support organizations, similar to allowances previously provided for parent-teacher organizations and associations.

Becomes effective July 1, 2015.