Senate Bill 0434c1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 CS for SB 434
By the Committee on Ways and Means and Senators Dyer, Thomas,
Horne, Burt, Ostalkiewicz, Williams, Holzendorf, Dudley,
Childers, Rossin, Kirkpatrick, Klein, Casas, Gutman, Meadows,
Bronson, Grant, Lee and Crist
301-1729A-98
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; amending s. 212.051, F.S.;
4 providing an exemption for certain facilities,
5 devices, fixtures, equipment, machinery, and
6 structures used for pollution prevention or
7 control in manufacturing, processing,
8 compounding, or producing for sale certain
9 items of personal property; providing
10 requirements for qualification; providing an
11 exemption for certain machinery, equipment, or
12 materials purchased for the monitoring,
13 prevention, abatement, or control of pollution
14 or contaminants at privately owned and operated
15 solid waste management facilities; providing an
16 effective 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 Senate - 1998 CS for SB 434
301-1729A-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 structure must be installed or constructed to
5 meet a law implemented by or a condition of a permit issued by
6 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
10 such 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 which
14 are purchased for the monitoring, prevention, abatement, or
15 control of pollution or contaminants at privately owned and
16 operated solid waste management facilities shall be exempt
17 from taxation as otherwise imposed by this chapter; however,
18 such exemption shall not be allowed unless the purchaser signs
19 a certificate stating that the equipment, machinery, or
20 materials to be exempted are required to meet such law or
21 condition.
22 Section 2. This act shall take effect July 1 of the
23 year in which enacted.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 CS for SB 434
301-1729A-98
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 SB 434
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4 The committee substitute for SB 434 limits the tax exemption
for solid waste management facilities to facilities that are
5 privately owned and operated.
6 The committee substitute requires purchasers of property that
is exempt under the provisions of the bill to sign a
7 certificate stating that the property is required to meet a
law implemented by or a condition of a permit issued by the
8 Department of Environmental Protection.
9 The revenue impact of the committee substitute is less than
that of the proposed committee substitute.
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