Bill Text: FL S2454 | 2010 | Regular Session | Introduced

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Bill Title: Sales & Use Tax/Boat Sales [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Policy & Steering Committee on Ways and Means, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) [S2454 Detail]

Download: Florida-2010-S2454-Introduced.html

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Florida Senate - 2010                                    SB 2454 
 
By Senator Negron 
28-01445A-10                                          20102454__ 
1                        A bill to be entitled 
2         An act relating to the tax on sales, use, and other 
3         transactions; providing a short title; amending s. 
4         212.05, F.S.; imposing a maximum limitation on the 
5         amount of tax collected on sales of boats in this 
6         state; providing an effective date. 
7 
8         WHEREAS, Florida’s maritime and boating industry, including 
9  the sale and servicing of large boats, has historically been a 
10  significant component of Florida’s economy, with over 220,000 
11  people employed in this and related industries, and 
12         WHEREAS, the boating industry not only creates significant 
13  numbers of jobs in Florida, but also attracts large amounts of 
14  capital, causes significant tax revenue to be collected, and 
15  creates extensive indirect jobs and other benefits, and 
16         WHEREAS, the voters in Florida made clear in the most 
17  recent election that, by amending Florida’s constitution, they 
18  value highly Florida’s working waterfronts and want to see those 
19  waterfronts taking advantage of Florida’s natural amenities and 
20  adding further to employment and capital investment in Florida, 
21  and 
22         WHEREAS, current tax policy discourages the purchase, use, 
23  and maintenance of boats in Florida and actually requires 
24  certain purchasers to leave the state to avoid unnecessary 
25  taxation, with a resulting loss of jobs, capital investment, and 
26  sales and use tax revenue, and 
27         WHEREAS, current law and policy results in little or no 
28  sales tax revenue collection on the purchase and sale of large 
29  boats because of far more advantageous law and policy in other 
30  jurisdictions, including offshore, and 
31         WHEREAS, changing tax policy to encourage the sale, use, 
32  maintenance, repair, and overhaul of boats in Florida would 
33  energize Florida’s economy, create jobs, attract capital, and 
34  generate additional sales and use tax revenue, and, indirectly, 
35  assist law enforcement and the United States Department of 
36  Homeland Security by decreasing the number of offshore 
37  registered boats in Florida’s and America’s waters, NOW, 
38  THEREFORE, 
39 
40  Be It Enacted by the Legislature of the State of Florida: 
41 
42         Section 1. This act may be cited as the “Florida Maritime 
43  Full Employment Act.” 
44         Section 2. Subsection (5) is added to section 212.05, 
45  Florida Statutes, to read: 
46         212.05 Sales, storage, use tax.—It is hereby declared to be 
47  the legislative intent that every person is exercising a taxable 
48  privilege who engages in the business of selling tangible 
49  personal property at retail in this state, including the 
50  business of making mail order sales, or who rents or furnishes 
51  any of the things or services taxable under this chapter, or who 
52  stores for use or consumption in this state any item or article 
53  of tangible personal property as defined herein and who leases 
54  or rents such property within the state. 
55         (5) Notwithstanding any other provision of this chapter, 
56  the maximum amount of tax imposed under this chapter and 
57  collected on each sale or use of a boat in this state may not 
58  exceed $18,000. 
59         Section 3. This act shall take effect July 1, 2010.