House Bill 3229e1

                                CS/CS/HB 3229, First Engrossed/ntc



  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.






                                CS/CS/HB 3229, First Engrossed/ntc



  1  machinery, or equipment installed in the reconstructon or

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

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

  4  equipment, or structure must be installed or constructed to

  5  meet a law implemented by or a condition of a permit issued

  6  by, the Department of Environmental Protection; however, such

  7  exemption shall not be allowed unless the purchaser signs a

  8  certificate stating that the facility, device, fixture,

  9  equipment or structure to be exempted is required to meet such

10  law or condition.

11         (2)  Equipment, machinery, or materials required to

12  meet any law implemented by, or any condition of a permit

13  issued by, the Department of Environmental Protection that are

14  purchased for the monitoring, prevention, abatement, or

15  control of pollution or contaminants at privately owned or

16  operated landfills or construction and demolition debris

17  disposal facilities shall be exempt from taxation as otherwise

18  imposed by this chapter; however, such exemption shall not be

19  allowed unless the purchaser signs a certificate stating that

20  the equipment, machinery, or materials to be exempted are

21  required to meet such law or condition.  This exemption does

22  not include solid waste collection vehicles, compactors,

23  graders or other earthmoving equipment.

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

25  year in which enacted.

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