COMPTROLLER'S MEMORANDUM NO. 14 (1988-89)
SUBJECT: SALES TAX ON PURCHASES BY PERSONS IN TRAVEL STATUS
Section 212.08(6), Florida Statutes, provides in part that sales made to a state agency are exempt from sales tax when payment for the sale is made directly by the state agency. However, the law further provides that this exemption does not inure to any transaction otherwise taxable when payment is made by a state employee by any means even though that employee is subsequently reimbursed by the state agency.
Based on this law and the Department of Revenue's interpretation, all purchases made by holders of corporate travel cards authorized by state agencies are not exempt from sales tax by virtue of the fact that the amount of the purchases are subsequently reimbursed by a state agency. Proper claims for such payments of sales tax made, will be honored by this office and reimbursed to the traveler.
If you have any questions regarding the applicability of sales tax to such purchases, please call the Bureau of Auditing at 410-9194, Suncom 210-9194.