House Bill 3229c2

    Florida House of Representatives - 1998          CS/CS/HB 3229

        By the Committees on Finance & Taxation, Environmental
    Protection and Representatives Thrasher, Sembler, Feeney,
    Minton, Arnall, Stabins, Ogles, Wiles, Bitner, Byrd, Murman,
    Peaden, Fuller, Putnam, Spratt, Smith, Fasano, Eggelletion,
    (Additional Sponsors on Last Printed Page)


  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 associated with

  7         manufacturing activities, and for structures or

  8         equipment associated with replacement thereof;

  9         requiring compliance with permitted conditions

10         of the Department of Environmental Protection;

11         providing an exemption for equipment,

12         machinery, and materials required by permit or

13         law for the monitoring, prevention, abatement,

14         or control of pollution at solid waste

15         management facilities; providing an effective

16         date.

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

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20         Section 1.  Section 212.051, Florida Statutes, is

21  amended to read:

22         212.051  Equipment or machinery for pollution control;

23  not subject to sales or use tax.--

24         (1)  Notwithstanding any provision to the contrary,

25  sales, use, or privilege taxes shall not be collected with

26  respect to any facility, device, fixture, equipment, or

27  machinery used primarily for the control or abatement of

28  pollution or contaminants in manufacturing, processing,

29  compounding, or producing for sale items of tangible personal

30  property at a fixed location, or from manufacturing or

31  industrial plants or installations, and any structure,

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






    Florida House of Representatives - 1998          CS/CS/HB 3229

    696-131-98






  1  machinery, or equipment installed in the reconstruction or

  2  replacement of such facility, device, fixture, equipment, or

  3  machinery. To qualify, such facility, device, fixture,

  4  equipment, or machinery is required to meet the permitted

  5  conditions of the Department of Environmental Protection.

  6         (2)  Equipment, machinery, or materials required by

  7  permit or law that are purchased for the monitoring,

  8  prevention, abatement, or control of pollution or contaminants

  9  at solid waste management facilities shall be exempt from

10  taxation as otherwise imposed by this chapter.

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

12  year in which enacted.

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17                       ADDITIONAL SPONSORS

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    Gay, Crady, Flanagan, King, Ritchie, Constantine, Goode, Futch
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    and Heyman
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