Bill Text: FL S0152 | 2010 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Environmental Surcharge/Bottled Water [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Environmental Preservation and Conservation [S0152 Detail]

Download: Florida-2010-S0152-Introduced.html

---

 
Florida Senate - 2010                                     SB 152 
 
By Senator Lynn 
7-00022-10                                             2010152__ 
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, including 
32  any municipal corporation or rural electric cooperative 
33  association, in the generation of electric power or energy for 
34  sale. Fuel other than motor fuel and diesel fuel is taxable as 
35  provided in this chapter with the exception of fuel expressly 
36  exempt herein. Motor fuels and diesel fuels are taxable as 
37  provided in chapter 206, with the exception of those motor fuels 
38  and diesel fuels used by railroad locomotives or vessels to 
39  transport persons or property in interstate or foreign commerce, 
40  which are taxable under this chapter only to the extent provided 
41  herein. The basis of the tax shall be the ratio of intrastate 
42  mileage to interstate or foreign mileage traveled by the 
43  carrier’s railroad locomotives or vessels that were used in 
44  interstate or foreign commerce and that had at least some 
45  Florida mileage during the previous fiscal year of the carrier, 
46  such ratio to be determined at the close of the fiscal year of 
47  the carrier. However, during the fiscal year in which the 
48  carrier begins its initial operations in this state, the 
49  carrier’s mileage apportionment factor may be determined on the 
50  basis of an estimated ratio of anticipated miles in this state 
51  to anticipated total miles for that year, and subsequently, 
52  additional tax shall be paid on the motor fuel and diesel fuels, 
53  or a refund may be applied for, on the basis of the actual ratio 
54  of the carrier’s railroad locomotives’ or vessels’ miles in this 
55  state to its total miles for that year. This ratio shall be 
56  applied each month to the total Florida purchases made in this 
57  state of motor and diesel fuels to establish that portion of the 
58  total used and consumed in intrastate movement and subject to 
59  tax under this chapter. The basis for imposition of any 
60  discretionary surtax shall be set forth in s. 212.054. Fuels 
61  used exclusively in intrastate commerce do not qualify for the 
62  proration of tax. 
63         3. The transmission or wheeling of electricity. 
64         Section 2. This act shall take effect July 1, 2010.