Bill Amendment: FL S0960 | 2013 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

---

Bill Title: Tax on Sales, Use, and Other Transactions

Status: 2013-04-29 - Laid on Table, companion bill(s) passed, see CS/HB 423 (Ch. 2013-82) [S0960 Detail]

Download: Florida-2013-S0960-Appropriations_Subcommittee_on_Finance_and_Tax_Committee_Amendment_Delete_All_138984.html

---

       Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. CS for SB 960
       
       
       
       
       
       
                                Barcode 138984                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/11/2013           .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       Appropriations Subcommittee on Finance and Tax (Simmons)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (k) of subsection (1) of section
    6  212.05, Florida Statutes, is amended to read:
    7         212.05 Sales, storage, use tax.—It is hereby declared to be
    8  the legislative intent that every person is exercising a taxable
    9  privilege who engages in the business of selling tangible
   10  personal property at retail in this state, including the
   11  business of making mail order sales, or who rents or furnishes
   12  any of the things or services taxable under this chapter, or who
   13  stores for use or consumption in this state any item or article
   14  of tangible personal property as defined herein and who leases
   15  or rents such property within the state.
   16         (1) For the exercise of such privilege, a tax is levied on
   17  each taxable transaction or incident, which tax is due and
   18  payable as follows:
   19         (k) At the rate of 6 percent of the sales price of each
   20  gallon of diesel fuel not taxed under chapter 206 purchased for
   21  use in a vessel, except dyed diesel fuel that is exempt pursuant
   22  to s. 212.08(4)(a)(4).
   23         Section 2. Paragraph (a) of subsection (4) of section
   24  212.08, Florida Statutes, is amended to read:
   25         212.08 Sales, rental, use, consumption, distribution, and
   26  storage tax; specified exemptions.—The sale at retail, the
   27  rental, the use, the consumption, the distribution, and the
   28  storage to be used or consumed in this state of the following
   29  are hereby specifically exempt from the tax imposed by this
   30  chapter.
   31         (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
   32         (a) Also exempt are:
   33         1. Water delivered to the purchaser through pipes or
   34  conduits or delivered for irrigation purposes. The sale of
   35  drinking water in bottles, cans, or other containers, including
   36  water that contains minerals or carbonation in its natural state
   37  or water to which minerals have been added at a water treatment
   38  facility regulated by the Department of Environmental Protection
   39  or the Department of Health, is exempt. This exemption does not
   40  apply to the sale of drinking water in bottles, cans, or other
   41  containers if carbonation or flavorings, except those added at a
   42  water treatment facility, have been added. Water that has been
   43  enhanced by the addition of minerals and that does not contain
   44  any added carbonation or flavorings is also exempt.
   45         2. All fuels used by a public or private utility, including
   46  a any municipal corporation or rural electric cooperative
   47  association, in the generation of electric power or energy for
   48  sale. Fuel other than motor fuel and diesel fuel is taxable as
   49  provided in this chapter with the exception of fuel expressly
   50  exempt herein. Motor fuels and diesel fuels are taxable as
   51  provided in chapter 206, with the exception of those motor fuels
   52  and diesel fuels used by railroad locomotives or vessels to
   53  transport persons or property in interstate or foreign commerce,
   54  which are taxable under this chapter only to the extent provided
   55  herein. The basis of the tax shall be the ratio of intrastate
   56  mileage to interstate or foreign mileage traveled by the
   57  carrier’s railroad locomotives or vessels that were used in
   58  interstate or foreign commerce and that had at least some
   59  Florida mileage in this state during the previous fiscal year of
   60  the carrier, such ratio to be determined at the close of the
   61  fiscal year of the carrier. However, during the fiscal year in
   62  which the carrier begins its initial operations in this state,
   63  the carrier’s mileage apportionment factor may be determined on
   64  the basis of an estimated ratio of anticipated miles in this
   65  state to anticipated total miles for that year, and
   66  subsequently, additional tax shall be paid on the motor fuel and
   67  diesel fuels, or a refund may be applied for, on the basis of
   68  the actual ratio of the carrier’s railroad locomotives’ or
   69  vessels’ miles in this state to its total miles for that year.
   70  This ratio shall be applied each month to the total Florida
   71  purchases made in this state of motor and diesel fuels to
   72  establish that portion of the total used and consumed in
   73  intrastate movement and subject to tax under this chapter. The
   74  basis for imposition of any discretionary surtax shall be set
   75  forth in s. 212.054. Fuels used exclusively in intrastate
   76  commerce do not qualify for the proration of tax.
   77         3. The transmission or wheeling of electricity.
   78         4. Dyed diesel fuel placed into the storage tank of a
   79  vessel designed, constructed, and used exclusively for the
   80  taking of shrimp from salt and fresh waters for sale. The
   81  exemption does not apply unless the purchaser of the dyed diesel
   82  fuel provides the seller with a written statement, signed by the
   83  purchaser, verifying that the dyed diesel fuel is to be used by
   84  the vessel exclusively for the taking of shrimp from salt and
   85  fresh waters for sale. Any dyed diesel fuel that is not used
   86  exclusively as verified in such statement is subject to the tax
   87  levied under s. 212.05(1)(k), and is due and payable by the
   88  purchaser.
   89         Section 3. This act shall take effect July 1, 2013.
   90  
   91  
   92  ================= T I T L E  A M E N D M E N T ================
   93         And the title is amended as follows:
   94         Delete everything before the enacting clause
   95  and insert:
   96                        A bill to be entitled                      
   97         An act relating to the tax on sales, use, and other
   98         transactions; amending ss. 212.05 and 212.08, F.S.;
   99         providing a sales tax exemption for dyed diesel fuel
  100         used in commercial shrimping; providing an effective
  101         date.