CODING: Words stricken are deletions; words underlined are additions.House Bill 0165c1
Florida House of Representatives - 1997 CS/HB 165
By the Committee on Environmental Protection and
Representatives Albright and Bainter
1 A bill to be entitled
2 An act relating to the lead-acid battery fee;
3 amending ss. 403.717 and 403.7185, F.S.;
4 specifying that the fee applies to new or
5 remanufactured lead-acid batteries sold at
6 retail; providing an effective date.
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8 Be It Enacted by the Legislature of the State of Florida:
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10 Section 1. Paragraph (h) of subsection (1) of section
11 403.717, Florida Statutes, is amended to read:
12 403.717 Waste tire and lead-acid battery
13 requirements.--
14 (1) For purposes of this section and ss. 403.718,
15 403.7185, and 403.719:
16 (h) "Lead-acid battery" means those lead-acid
17 batteries designed for use in motor vehicles, vessels, and
18 aircraft, and includes such batteries when sold new as a
19 component part of a motor vehicle, vessel, or aircraft, but
20 not when sold to recycle components.
21 Section 2. Subsection (1) of section 403.7185, Florida
22 Statutes, is amended to read:
23 403.7185 Lead-acid battery fees.--
24 (1) For the privilege of engaging in business, a fee
25 for each new or remanufactured lead-acid battery sold at
26 retail is imposed on any person engaging in the business of
27 making retail sales of lead-acid batteries within this state.
28 Beginning October 1, 1989, and thereafter, Such fee shall be
29 imposed at the rate of $1.50 for each new or remanufactured
30 lead-acid battery sold. However, the fee shall not be imposed
31 on any battery which has previously been taxed pursuant to s.
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/HB 165
194-102-97
1 206.9935(2), provided the person claiming exemption from the
2 tax can document payment of such tax. The fee imposed shall
3 be paid to the Department of Revenue on or before the 20th day
4 of the month following the calendar month in which the sale
5 occurs. The department may authorize a quarterly return under
6 the conditions described in s. 212.11(1)(c). A dealer selling
7 motor vehicles, vessels, or aircraft at retail can purchase
8 lead-acid batteries exempt as a sale for resale by presenting
9 a sales tax resale certificate. However, if a dealer
10 thereafter withdraws any such battery from inventory to put
11 into a new or used motor vehicle, vessel, or aircraft for
12 sale, to use on his own motor vehicle, vessel, or aircraft, to
13 give away, or any purpose other than for resale, the dealer
14 will owe the fee at the time the battery is withdrawn from
15 inventory. If the dealer sells the battery at retail, that
16 sale will be subject to the fee. If the dealer sells it to a
17 purchaser who presents him a sales tax resale certificate, the
18 dealer will owe no fee. The terms "sold at retail" and
19 "retail sales" do not include the sale of lead-acid batteries
20 to a person solely for the purpose of resale; however, a
21 subsequent retail sale of a new or remanufactured battery in
22 this state is subject to the fee one time. Such fee shall be
23 subject to all applicable taxes imposed in part I of chapter
24 212. The provisions of s. 212.07(4) shall not apply to the
25 provisions of this section. When a sale of a lead-acid
26 battery, upon which the fee has been paid, is canceled or the
27 battery is returned to the seller, and the sale price, taxes,
28 and fees are refunded in full to the purchaser, the seller may
29 take credit for the fee previously paid. If, instead of
30 refunding the purchase price of the battery, the customer is
31 given a new or remanufactured battery in exchange for the
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/HB 165
194-102-97
1 returned battery, the dealer cannot take credit for the fee on
2 the returned battery, but no fee is due on the new or
3 remanufactured battery that is given in exchange. However, no
4 credit shall be taken by the dealer for returns resulting in
5 partial refunds or partial credits on purchase of replacement
6 batteries.
7 Section 3. This act shall take effect October 1, 1997.
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