Senate Bill 0434

    Florida Senate - 1998                                   SB 434

    By Senators Dyer, Thomas, Horne, Burt, Ostalkiewicz, Williams,
    Holzendorf, Dudley, Jenne, Childers, Rossin, Kirkpatrick,
    Klein, Casas, Gutman, Meadows, Bronson, Grant, Lee and Crist



    14-292-98                                               See HB

  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 processes,

  5         facilities, equipment, and machinery used for

  6         pollution prevention or control, and for

  7         structures or equipment associated with

  8         replacement thereof; providing for

  9         certification by the Department of

10         Environmental Protection; providing an

11         effective date.

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

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15         Section 1.  Section 212.051, Florida Statutes, is

16  amended to read:

17         212.051  Equipment or machinery for pollution

18  prevention or control; not subject to sales or use

19  tax.--Notwithstanding any provision to the contrary, sales,

20  use, or privilege taxes shall not be collected with respect to

21  any process, facility, device, fixture, equipment, or

22  machinery used primarily for the control, prevention, or

23  abatement of pollution or contaminants from manufacturing or

24  industrial plants or installations, or and any structure,

25  machinery, or equipment installed in the reconstruction or

26  replacement of such process, facility, device, fixture,

27  equipment, or machinery. Such process, facility, device,

28  fixture, equipment, or machinery shall be certified by the

29  Department of Environmental Protection to the Department of

30  Revenue as being primarily used for the control, prevention,

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






    Florida Senate - 1998                                   SB 434
    14-292-98                                               See HB




  1  or abatement of pollution or contaminants from manufacturing

  2  or industrial plants located in Florida.

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

  4  year in which enacted.

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  7                          HOUSE SUMMARY

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      Provides a sales tax exemption for certain processes,
  9    facilities, equipment, and machinery used for pollution
      prevention or control, and for structures or equipment
10    associated with replacement thereof. Provides for
      certification of such processes, facilities, and
11    equipment by the Department of Environmental Protection.

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