Senate Bill 1368

    Florida Senate - 1999                                  SB 1368

    By Senator Gutman





    34-917-99

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.08, F.S.;

  4         providing an exemption for the sale, rental, or

  5         lease, and for the cost of repair and

  6         replacement parts for, certain commercial

  7         vehicles that are operated actively and

  8         exclusively for the carriage of interstate

  9         freight; providing an effective date.

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

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13         Section 1.  Paragraph (m) is added to subsection (5) of

14  section 212.08, Florida Statutes, 1998 Supplement, to read:

15         212.08  Sales, rental, use, consumption, distribution,

16  and storage tax; specified exemptions.--The sale at retail,

17  the rental, the use, the consumption, the distribution, and

18  the storage to be used or consumed in this state of the

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

21         (5)  EXEMPTIONS; ACCOUNT OF USE.--

22         (m)  Commercial vehicles that carry only interstate

23  freight.--There is exempt from the tax imposed by this chapter

24  the sale, rental, or lease of, and the cost of repair and

25  replacement parts for, a commercial truck, truck-tractor,

26  tractor, semitrailer, or vehicle used in combination

27  therewith, which is registered in this state, has a gross

28  vehicle weight rating in excess of 26,000 pounds, and is

29  operated actively and exclusively for the carriage of

30  interstate freight under a certificate or permit issued by the

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






    Florida Senate - 1999                                  SB 1368
    34-917-99




  1  Interstate Commerce Commission or under the International

  2  Registration Plan.

  3         Section 2.  This act shall take effect July 1, 1999.

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  6                          SENATE SUMMARY

  7    Provides an exemption from the tax on sales, use, and
      other transactions for the sale, rental, or lease of, and
  8    for the cost of repair and replacement parts for, certain
      commercial vehicles that are used exclusively for
  9    carrying interstate freight.

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