House Bill 3229c1

    Florida House of Representatives - 1998             CS/HB 3229

        By the Committee on Environmental Protection and
    Representatives Thrasher, Sembler, Feeney, Minton, Arnall,
    Stabins, Ogles, Wiles, Bitner, Byrd, Murman, Peaden, Fuller,
    Putnam, Spratt, Smith, Fasano, Eggelletion, Gay, Crady,
    Flanagan, King, Ritchie, Constantine, Goode, Futch and Heyman


  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.051, F.S.;

  4         providing an exemption for certain facilities,

  5         equipment, and machinery used for pollution

  6         control or abatement, and for structures or

  7         equipment associated with replacement thereof;

  8         requiring compliance with permitted conditions

  9         of the Department of Environmental Protection;

10         providing an effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Section 212.051, Florida Statutes, is

15  amended to read:

16         212.051  Equipment or machinery for pollution control;

17  not subject to sales or use tax.--Notwithstanding any

18  provision to the contrary, sales, use, or privilege taxes

19  shall not be collected with respect to any facility, device,

20  fixture, equipment, or machinery used primarily for the

21  control or abatement of pollution or contaminants in

22  manufacturing, processing, compounding, or producing for sale

23  items of tangible personal property at a fixed location, or

24  from manufacturing or industrial plants or installations, and

25  any structure, machinery, or equipment installed in the

26  reconstruction or replacement of such facility, device,

27  fixture, equipment, or machinery. To qualify, such facility,

28  device, fixture, equipment, or machinery is required to meet

29  the permitted conditions of the Department of Environmental

30  Protection.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1998             CS/HB 3229

    194-108-98






  1         Section 2.  This act shall take effect July 1 of the

  2  year in which enacted.

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