CODING: Words stricken are deletions; words underlined are additions.
House Bill 0081




    Florida House of Representatives - 1997                  HB 81

        By Representative Mackey






  1                      A bill to be entitled

  2         An act relating to diesel fuels; providing that

  3         certain sales and uses of dyed diesel fuels are

  4         lawful; amending s. 212.0501, F.S.; providing

  5         that certain sales of diesel fuel are subject

  6         to the sales tax under ch. 212, F.S.; providing

  7         an effective date.

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

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11         Section 1.  In addition to the purposes enumerated in

12  section 206.874(3), Florida Statutes, dyed diesel fuel may be

13  purchased for and used in a noncommercial vessel as long as

14  the purchase and delivery of such fuel occurs before January

15  1, 1998.

16         Section 2.  Subsection (4) of section 212.0501, Florida

17  Statutes, is amended, and subsection (7) is added to that

18  section, to read:

19         212.0501  Tax on diesel fuel for business purposes;

20  purchase, storage, and use.--

21         (4)  Except as otherwise provided in this section, a No

22  licensed sales tax dealer may not shall be required to collect

23  such tax pursuant to this chapter on sales to any person. The

24  purchaser or ultimate consumer shall be liable for the payment

25  of tax directly to the state.

26         (7)  Both sales to, and use by, a commercial or

27  noncommercial vessel of diesel fuel not taxed under chapter

28  206 are subject to the sales tax imposed by this chapter

29  unless otherwise specifically exempted.

30         Section 3.  This act shall take effect upon becoming a

31  law.

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






    Florida House of Representatives - 1997                  HB 81

    59-311-97






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  2                          SENATE SUMMARY

  3    Authorizes the sale of dyed diesel fuel to, and use of
      such fuel in, noncommercial vessels as long as the sale
  4    and delivery of such fuel is completed before January 1,
      1998. Provides that sales to, and use by, a commercial or
  5    noncommercial vessel of diesel fuel not taxed under ch.
      206, F.S., relating to motor and other fuel taxes, are
  6    subject to the sales tax under ch. 212, F.S.

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