SENATE AMENDMENT

    Bill No. CS for SB 172

    Amendment No.    

                            CHAMBER ACTION
              Senate                               House
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11  Senator Webster moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 19, between lines 2 and 3,

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16  insert:

17         Section 10.  Subsection (10) of section 212.08, Florida

18  Statutes, 1998 Supplement, is amended to read:

19         212.08  Sales, rental, use, consumption, distribution,

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

21  the rental, the use, the consumption, the distribution, and

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

23  following are hereby specifically exempt from the tax imposed

24  by this chapter.

25         (10)  PARTIAL EXEMPTION; MOTOR VEHICLE SOLD TO RESIDENT

26  OF ANOTHER STATE.--The tax collected on the sale of a new or

27  used motor vehicle in this state to a resident of another

28  state shall be an amount equal to the sales tax which would be

29  imposed on such sale under the laws of the state of which the

30  purchaser is a resident, except that such tax shall not exceed

31  the tax that would otherwise be imposed under this chapter.

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 172

    Amendment No.    





 1  At the time of the sale, the purchaser shall execute a

 2  notarized statement of his or her intent to license the

 3  vehicle in the state of which the purchaser is a resident

 4  within 45 10 days of the sale and of the fact of the payment

 5  to the State of Florida of a sales tax in an amount equivalent

 6  to the sales tax of his or her state of residence and shall

 7  submit the statement to the appropriate sales tax collection

 8  agency in his or her state of residence. Nothing in this

 9  subsection shall be construed to require the removal of the

10  vehicle from this state following the filing of an intent to

11  license the vehicle in the purchaser's home state if the

12  purchaser licenses the vehicle in his or her home state within

13  45 days after the date of sale.

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15  (Redesignate subsequent sections.)

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18  ================ T I T L E   A M E N D M E N T ===============

19  And the title is amended as follows:

20         On page 1, line 25, following the semicolon,

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22  insert:

23         amending s. 212.08, F.S.; revising provisions

24         that specify application of tax to the sale of

25         a motor vehicle in this state to a resident of

26         another state; revising the time within which

27         the purchaser must license the vehicle in his

28         or her home state; providing construction

29         regarding removal of the vehicle from this

30         state;

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