Florida Senate - 2013 COMMITTEE AMENDMENT
Bill No. SB 960
Barcode 443448
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/18/2013 .
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The Committee on Commerce and Tourism (Bean) 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. Subsection (4) of section 212.0501, Florida
24 Statutes, is amended to read:
25 212.0501 Tax on diesel fuel for business purposes;
26 purchase, storage, and use.—
27 (4) Except as otherwise provided in s. 212.05(1)(k), a
28 licensed sales tax dealer may elect to collect such tax pursuant
29 to this chapter on all sales to each person who purchases diesel
30 fuel, except dyed diesel fuel used for commercial fishing and
31 aquacultural purposes listed in s. 206.41(4)(c)3., for
32 consumption, use, or storage by a trade or business. When the
33 licensed sales tax dealer has not elected to collect such tax on
34 all such sales, the purchaser or ultimate consumer shall be
35 liable for the payment of tax directly to the state.
36 Section 3. Paragraph (a) of subsection (4) of section
37 212.08, Florida Statutes, is amended to read:
38 212.08 Sales, rental, use, consumption, distribution, and
39 storage tax; specified exemptions.—The sale at retail, the
40 rental, the use, the consumption, the distribution, and the
41 storage to be used or consumed in this state of the following
42 are hereby specifically exempt from the tax imposed by this
43 chapter.
44 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
45 (a) Also exempt are:
46 1. Water delivered to the purchaser through pipes or
47 conduits or delivered for irrigation purposes. The sale of
48 drinking water in bottles, cans, or other containers, including
49 water that contains minerals or carbonation in its natural state
50 or water to which minerals have been added at a water treatment
51 facility regulated by the Department of Environmental Protection
52 or the Department of Health, is exempt. This exemption does not
53 apply to the sale of drinking water in bottles, cans, or other
54 containers if carbonation or flavorings, except those added at a
55 water treatment facility, have been added. Water that has been
56 enhanced by the addition of minerals and that does not contain
57 any added carbonation or flavorings is also exempt.
58 2. All fuels used by a public or private utility, including
59 any municipal corporation or rural electric cooperative
60 association, in the generation of electric power or energy for
61 sale. Fuel other than motor fuel and diesel fuel is taxable as
62 provided in this chapter with the exception of fuel expressly
63 exempt herein. Motor fuels and diesel fuels are taxable as
64 provided in chapter 206, with the exception of those motor fuels
65 and diesel fuels used by railroad locomotives or vessels to
66 transport persons or property in interstate or foreign commerce,
67 which are taxable under this chapter only to the extent provided
68 herein. The basis of the tax shall be the ratio of intrastate
69 mileage to interstate or foreign mileage traveled by the
70 carrier's railroad locomotives or vessels that were used in
71 interstate or foreign commerce and that had at least some
72 Florida mileage during the previous fiscal year of the carrier,
73 such ratio to be determined at the close of the fiscal year of
74 the carrier. However, during the fiscal year in which the
75 carrier begins its initial operations in this state, the
76 carrier's mileage apportionment factor may be determined on the
77 basis of an estimated ratio of anticipated miles in this state
78 to anticipated total miles for that year, and subsequently,
79 additional tax shall be paid on the motor fuel and diesel fuels,
80 or a refund may be applied for, on the basis of the actual ratio
81 of the carrier's railroad locomotives' or vessels' miles in this
82 state to its total miles for that year. This ratio shall be
83 applied each month to the total Florida purchases made in this
84 state of motor and diesel fuels to establish that portion of the
85 total used and consumed in intrastate movement and subject to
86 tax under this chapter. The basis for imposition of any
87 discretionary surtax shall be set forth in s. 212.054. Fuels
88 used exclusively in intrastate commerce do not qualify for the
89 proration of tax.
90 3. The transmission or wheeling of electricity.
91 4. Dyed diesel fuel placed into the storage tank of a
92 vessel used exclusively for the commercial fishing and
93 aquacultural purposes listed in s. 206.41(4)(c)3.
94 Section 4. This act shall take effect July 1, 2013.
95
96
97 ================= T I T L E A M E N D M E N T ================
98 And the title is amended as follows:
99 Delete everything before the enacting clause
100 and insert:
101 A bill to be entitled
102 An act relating to the tax on sales, use, and other
103 transactions; amending s. 212.05, F.S.; providing an
104 exception to sales tax for dyed diesel fuel used in
105 vessels for commercial fishing and aquacultural
106 purposes; amending s. 212.0501, F.S.; providing an
107 exception from sales tax collected by a licensed sales
108 tax dealer for dyed diesel fuel used in vessels for
109 commercial fishing and aquacultural purposes; amending
110 s. 212.08, F.S.; providing a sales tax exemption for
111 dyed diesel fuel used in vessels for commercial
112 fishing and aquacultural purposes; providing an
113 effective date.