RULE TITLE: School District Purchase of Construction-Related Materials.

RULE NUMBER: Policy 6.141.

SUBJECT AREA TO BE ADDRESSED: The Board hereby authorizes the utilization of the District’s tax-exempt status pursuant to § 212.08(6), Fla. Stat., with regard to materials, supplies, and equipment purchased for various construction projects of the Board.

PURPOSE AND EFFECT: The Palm Beach County School District is a local political subdivision of the State of Florida and is a tax-exempt organization, and is exempt from the payment of Sales and Use Tax on purchases of tangible property, materials, supplies, equipment, etc., necessary for the performance of work under construction contracts of the Palm Beach County School Board, provided the District makes such purchases. This policy is to ensure such purchases are for the Board to take advantage of its tax-exempt status on the purchases and realize tax savings as a result.

SPECIFIC AUTHORITY: Fla. Stat. §§ 100.41; 1001.42(25).

LAWS IMPLEMENTED: Fla. Stat. § 212.08(6).

CONTACT PERSON: Joseph Sanches, 3300 Forest Hill Blvd., West Palm Beach FL 33406.

THE PRELIMINARY TEXT of the proposed rule development may be obtained without cost from the School District's web site at www.SchoolBoardPolicies.com/revisions.htm .

PUBLIC HEARING NOTICE: Development of the proposed rule is anticipated to be considered at the School Board's Special Meeting on Policies on March 7, 2012, anticipated to begin at 2:00 p.m. (an approximate time, as the actual start time may vary earlier or later) in the Board Chambers at 3300 Forest Hill Blvd., West Palm Beach, Fla. AGENDA: An agenda will be available by February 29, 2012 on the District's Web site. Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this hearing is asked to advise the agency at least 48 hours in advance by contacting the Board clerk at 434-8139. A person may submit written comments (12 copies) about the proposed action to the clerk no later than the time of the public hearing. This hearing is open to the public.

Publish: February 22, 2012