FL H0985

Amends section 212.04, Florida Statutes to add a new exemption to the admissions tax by exempting day use entrance fees and annual entrance passes to state parks from sales and use tax.

Exemption applies only to entrance fees and explicitly does not apply to other state park-related fees or charges, including sales tax collected by vendors operating inside state parks.

Adds the state park exemption as item 12 to the existing list of admissions that may not be taxed, which includes educational events, not-for-profit memberships, and certain sports and entertainment admissions.

Takes effect July 1, 2016.