(1) To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to this section, the purchase or lease of materials, equipment, and other items by any entity, institution, or organization that is primarily engaged in teaching students to perform any qualified production services, that conducts classes at a fixed location located in this state, that is licensed under chapter 1005, and that has at least 500 enrolled students. Any entity, institution, or organization meeting the requirements of this section is deemed to qualify for the exemptions in s. 212.08(5)(f) and (12) and to qualify for an exemption for its purchase or lease of materials, equipment, and other items used for education or demonstration of the school’s curriculum, including supporting operations. This section does not preclude an entity described in this section from qualifying for any other exemption provided for in this chapter.
(2) As used in this section, the term “qualified production services” means any activity or service performed directly in connection with the production of a qualified motion picture, as defined in s. 212.06(1)(b), and includes:
(a) Photography; sound and recording; casting; location managing and scouting; shooting; creation of special and optical effects; animation; adaptation, including language, media, electronic, or otherwise; technological modifications; computer graphics; set and stage support, including electricians, lighting designers and operators, greensmen, prop managers and assistants, and grips; wardrobe, including design, preparation, and management; hair and makeup, including design, production, and application; performing, including acting, dancing, and playing; designing and executing stunts; coaching; consulting; writing; scoring; composing; choreographing; script supervising; directing; producing; transmitting dailies; dubbing; mixing; editing; cutting; looping; printing; processing; duplicating; storing; and distributing.
(b) The design, planning, engineering, construction, alteration, repair, and maintenance of real or personal property, including stages, sets, props, models, paintings, and facilities principally required for the performance of the services listed in paragraph (a).
(c) Property management services directly related to property used in connection with the services listed in paragraphs (a) and (b).
...KETCHEL, TERRANCE R., Associate Judge.
The International Academy of Design, Inc. and The
International Academy of Merchandising and Design, Inc.
challenge a final order of the Department of Revenue determining
that they were not eligible for tax exemptions from 2010 to 2013
under section 212.0602, Florida Statutes (2010). For the reasons
set forth below, we affirm the final order of the Department of
Revenue.
The tax exemption at issue here involves the interpretation of
and interplay between section 212.0602, Florida Statutes and
section 212.031(1)(a)9., Florida Statutes. Section 212.0602
provides certain tax exemptions for “any entity, institution, or
organization that is primarily engaged in teaching students to
perform any of the activities or services described in s.
212.031(1)(a)9.” 1 § 212.0602, Fla....
...Describe, The American Heritage Dictionary of the English
Language (1982) (“To give a verbal account of; tell about in
detail.”). In other words, the definition of “describe” is broad
enough to encompass both parties’ interpretations.
The Academies argue that when section 212.0602 refers to
those activities described in section 212.031(1)(a)9., it is referring
only to the list of activities in sub-subparagraphs a. and b. So
Appellants see the word “describe” as being synonymous with
“list.”
The Department argues that when section 212.0602 refers to
those activities described in section 212.031(1)(a)9., it is referring
to all those activities listed in sub-subparagraphs a. and b. that are
“performed directly in connection with the production of a qualified
motion picture.” § 212.031(1)(a)9., Fla. Stat. In other words, it sees
the word “describe” as being synonymous with “define.”
Accordingly, section 212.0602 refers to those activities and services
defined in section 212.031(1)(a)9., not just listed therein.
Therefore, the Department argues that the statute does not
provide a tax exemption for an educational institution that is only
prima...
...idence
to determine that the Academies were “primarily engaged” in
teaching students to perform certain tasks “directly in connection
with the production of a qualified motion picture.”
To conclude, the Department’s interpretation of section
212.0602 is reasonable, and we must affirm based on two
principles of law....
...Not final until disposition of any timely and
authorized motion under Fla. R. App. P. 9.330 or
9.331.
_____________________________
WINOKUR, J., specially concurring.
I agree with the majority that interpretation of section
212.0602, Florida Statutes, employed by the Department in this
case is proper and compels affirmance.
I question whether we should, in making this determination,
rely on the maxim that “statutes providing exemptions from a
general tax are strictly construed against the tax payer.” Maj....
