Bill Text: FL H0167 | 2010 | Regular Session | Introduced

---

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2010-04-30 - Died in Finance & Tax Council [H0167 Detail]

Download: Florida-2010-H0167-Introduced.html

---

HB 167

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending s. 212.08, F.S.; deleting an
4	exemption for sales of drinking water in containers;
5	providing an effective date.
6
7	Be It Enacted by the Legislature of the State of Florida:
8
9	Section 1. Paragraph (a) of subsection (4) of section
10	212.08, Florida Statutes, is amended to read:
11	212.08 Sales, rental, use, consumption, distribution, and
12	storage tax; specified exemptions.--The sale at retail, the
13	rental, the use, the consumption, the distribution, and the
14	storage to be used or consumed in this state of the following
15	are hereby specifically exempt from the tax imposed by this
16	chapter.
17	(4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.--
18	(a) Also exempt are:
19	1. Water delivered to the purchaser through pipes or
20	conduits or delivered for irrigation purposes. The sale of
21	drinking water in bottles, cans, or other containers, including
22	water that contains minerals or carbonation in its natural state
23	or water to which minerals have been added at a water treatment
24	facility regulated by the Department of Environmental Protection
25	or the Department of Health, is exempt. This exemption does not
26	apply to the sale of drinking water in bottles, cans, or other
27	containers if carbonation or flavorings, except those added at a
28	water treatment facility, have been added. Water that has been
29	enhanced by the addition of minerals and that does not contain
30	any added carbonation or flavorings is also exempt.
31	2. All fuels used by a public or private utility,
32	including any municipal corporation or rural electric
33	cooperative association, in the generation of electric power or
34	energy for sale. Fuel other than motor fuel and diesel fuel is
35	taxable as provided in this chapter with the exception of fuel
36	expressly exempt herein. Motor fuels and diesel fuels are
37	taxable as provided in chapter 206, with the exception of those
38	motor fuels and diesel fuels used by railroad locomotives or
39	vessels to transport persons or property in interstate or
40	foreign commerce, which are taxable under this chapter only to
41	the extent provided herein. The basis of the tax shall be the
42	ratio of intrastate mileage to interstate or foreign mileage
43	traveled by the carrier's railroad locomotives or vessels that
44	were used in interstate or foreign commerce and that had at
45	least some Florida mileage during the previous fiscal year of
46	the carrier, such ratio to be determined at the close of the
47	fiscal year of the carrier. However, during the fiscal year in
48	which the carrier begins its initial operations in this state,
49	the carrier's mileage apportionment factor may be determined on
50	the basis of an estimated ratio of anticipated miles in this
51	state to anticipated total miles for that year, and
52	subsequently, additional tax shall be paid on the motor fuel and
53	diesel fuels, or a refund may be applied for, on the basis of
54	the actual ratio of the carrier's railroad locomotives' or
55	vessels' miles in this state to its total miles for that year.
56	This ratio shall be applied each month to the total Florida
57	purchases made in this state of motor and diesel fuels to
58	establish that portion of the total used and consumed in
59	intrastate movement and subject to tax under this chapter. The
60	basis for imposition of any discretionary surtax shall be set
61	forth in s. 212.054. Fuels used exclusively in intrastate
62	commerce do not qualify for the proration of tax.
63	3. The transmission or wheeling of electricity.
64	Section 2. This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.