FL H0715

Amends Florida Statutes section 212.08 to authorize governmental entities to allow contractors and subcontractors to use the entity's sales tax exemption certificate for direct purchase of tangible personal property incorporated into public works projects.

Requires governmental entities issuing authorization to provide a letter specifying instances when contractors may use the exemption certificate and identifying which party assumes risk of damage or loss to the property.

Makes governmental entities liable for any unpaid taxes, penalties, and interest if the Department of Revenue later determines that transactions using the exemption certificate were not properly exempt, preventing liability transfer to contractors by contract.

Relieves dealers and contractors from tax collection and payment liability when possessing a valid exemption certificate from the governmental entity, with the department pursuing only the governmental entity for recovery.

Directs the Department of Revenue to adopt rules and a certificate form for the exemption process, requiring governmental entities to affirm compliance and acknowledge liability for improperly claimed exemptions; effective July 1, 2018.