Florida Senate - 2013 CS for SB 960
By the Committee on Commerce and Tourism; and Senator Bean
577-02587-13 2013960c1
1 A bill to be entitled
2 An act relating to the tax on sales, use, and other
3 transactions; amending s. 212.05, F.S.; providing an
4 exception to sales tax for dyed diesel fuel used in
5 vessels for commercial fishing and aquacultural
6 purposes; amending s. 212.0501, F.S.; providing an
7 exception from sales tax collected by a licensed sales
8 tax dealer for dyed diesel fuel used in vessels for
9 commercial fishing and aquacultural purposes; amending
10 s. 212.08, F.S.; providing a sales tax exemption for
11 dyed diesel fuel used in vessels for commercial
12 fishing and aquacultural purposes; providing an
13 effective date.
14
15 Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. Paragraph (k) of subsection (1) of section
18 212.05, Florida Statutes, is amended to read:
19 212.05 Sales, storage, use tax.—It is hereby declared to be
20 the legislative intent that every person is exercising a taxable
21 privilege who engages in the business of selling tangible
22 personal property at retail in this state, including the
23 business of making mail order sales, or who rents or furnishes
24 any of the things or services taxable under this chapter, or who
25 stores for use or consumption in this state any item or article
26 of tangible personal property as defined herein and who leases
27 or rents such property within the state.
28 (1) For the exercise of such privilege, a tax is levied on
29 each taxable transaction or incident, which tax is due and
30 payable as follows:
31 (k) At the rate of 6 percent of the sales price of each
32 gallon of diesel fuel not taxed under chapter 206 purchased for
33 use in a vessel, except dyed diesel fuel that is exempt pursuant
34 to s. 212.08(4)(a)4.
35 Section 2. Subsection (4) of section 212.0501, Florida
36 Statutes, is amended to read:
37 212.0501 Tax on diesel fuel for business purposes;
38 purchase, storage, and use.—
39 (4) Except as otherwise provided in s. 212.05(1)(k), a
40 licensed sales tax dealer may elect to collect such tax pursuant
41 to this chapter on all sales to each person who purchases diesel
42 fuel, except dyed diesel fuel used for commercial fishing and
43 aquacultural purposes listed in s. 206.41(4)(c)3., for
44 consumption, use, or storage by a trade or business. When the
45 licensed sales tax dealer has not elected to collect such tax on
46 all such sales, the purchaser or ultimate consumer shall be
47 liable for the payment of tax directly to the state.
48 Section 3. Paragraph (a) of subsection (4) of section
49 212.08, Florida Statutes, is amended to read:
50 212.08 Sales, rental, use, consumption, distribution, and
51 storage tax; specified exemptions.—The sale at retail, the
52 rental, the use, the consumption, the distribution, and the
53 storage to be used or consumed in this state of the following
54 are hereby specifically exempt from the tax imposed by this
55 chapter.
56 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
57 (a) Also exempt are:
58 1. Water delivered to the purchaser through pipes or
59 conduits or delivered for irrigation purposes. The sale of
60 drinking water in bottles, cans, or other containers, including
61 water that contains minerals or carbonation in its natural state
62 or water to which minerals have been added at a water treatment
63 facility regulated by the Department of Environmental Protection
64 or the Department of Health, is exempt. This exemption does not
65 apply to the sale of drinking water in bottles, cans, or other
66 containers if carbonation or flavorings, except those added at a
67 water treatment facility, have been added. Water that has been
68 enhanced by the addition of minerals and that does not contain
69 any added carbonation or flavorings is also exempt.
70 2. All fuels used by a public or private utility, including
71 any municipal corporation or rural electric cooperative
72 association, in the generation of electric power or energy for
73 sale. Fuel other than motor fuel and diesel fuel is taxable as
74 provided in this chapter with the exception of fuel expressly
75 exempt herein. Motor fuels and diesel fuels are taxable as
76 provided in chapter 206, with the exception of those motor fuels
77 and diesel fuels used by railroad locomotives or vessels to
78 transport persons or property in interstate or foreign commerce,
79 which are taxable under this chapter only to the extent provided
80 herein. The basis of the tax shall be the ratio of intrastate
81 mileage to interstate or foreign mileage traveled by the
82 carrier’s railroad locomotives or vessels that were used in
83 interstate or foreign commerce and that had at least some
84 Florida mileage during the previous fiscal year of the carrier,
85 such ratio to be determined at the close of the fiscal year of
86 the carrier. However, during the fiscal year in which the
87 carrier begins its initial operations in this state, the
88 carrier’s mileage apportionment factor may be determined on the
89 basis of an estimated ratio of anticipated miles in this state
90 to anticipated total miles for that year, and subsequently,
91 additional tax shall be paid on the motor fuel and diesel fuels,
92 or a refund may be applied for, on the basis of the actual ratio
93 of the carrier’s railroad locomotives’ or vessels’ miles in this
94 state to its total miles for that year. This ratio shall be
95 applied each month to the total Florida purchases made in this
96 state of motor and diesel fuels to establish that portion of the
97 total used and consumed in intrastate movement and subject to
98 tax under this chapter. The basis for imposition of any
99 discretionary surtax shall be set forth in s. 212.054. Fuels
100 used exclusively in intrastate commerce do not qualify for the
101 proration of tax.
102 3. The transmission or wheeling of electricity.
103 4. Dyed diesel fuel placed into the storage tank of a
104 vessel used exclusively for the commercial fishing and
105 aquacultural purposes listed in s. 206.41(4)(c)3.
106 Section 4. This act shall take effect July 1, 2013.