Bill Amendment: FL S0960 | 2013 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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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-Senate_Floor_Amendment_885368.html

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       Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 960
       
       
       
       
       
       
                                Barcode 885368                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
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                  Floor: WD            .                                
             04/27/2013 08:27 PM       .                                
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       Senator Bean moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 83 - 93
    4  and insert:
    5         4. Dyed diesel fuel placed into the storage tank of a
    6  vessel used exclusively for the commercial fishing and
    7  aquacultural purposes listed in s. 206.41(4)(c)3.
    8         Section 3. Subsection (4) of section 212.0501, Florida
    9  Statutes, is amended to read:
   10         212.0501 Tax on diesel fuel for business purposes;
   11  purchase, storage, and use.—
   12         (4) Except as otherwise provided in s. 212.05(1)(k), a
   13  licensed sales tax dealer may elect to collect such tax pursuant
   14  to this chapter on all sales to each person who purchases diesel
   15  fuel, except dyed diesel fuel used for commercial fishing and
   16  aquacultural purposes listed in s. 206.41(4)(c)3., for
   17  consumption, use, or storage by a trade or business. When the
   18  licensed sales tax dealer has not elected to collect such tax on
   19  all such sales, the purchaser or ultimate consumer shall be
   20  liable for the payment of tax directly to the state.
   21  
   22  
   23  ================= T I T L E  A M E N D M E N T ================
   24         And the title is amended as follows:
   25         Delete lines 3 - 6
   26  and insert:
   27         transactions; amending s. 212.05, F.S.; providing an
   28         exception to sales tax for dyed diesel fuel used in
   29         vessels for commercial fishing and aquacultural
   30         purposes; amending s. 212.0501, F.S.; providing an
   31         exception from sales tax collected by a licensed sales
   32         tax dealer for dyed diesel fuel used in vessels for
   33         commercial fishing and aquacultural purposes; amending
   34         s. 212.08, F.S.; providing a sales tax exemption for
   35         dyed diesel fuel used in vessels for commercial
   36         fishing and aquacultural purposes; providing an
   37         effective date.
   38