Senate Bill 1762

    Florida Senate - 1999                                  SB 1762

    By Senator Bronson





    18-1099-99

  1                      A bill to be entitled

  2         An act relating to taxes; amending s. 212.06,

  3         F.S.; providing that a use tax does not apply

  4         to persons, corporations, and specified

  5         affiliated groups who secure fill dirt from a

  6         location that they own for use on their own

  7         property; providing 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.  Paragraph (a) of subsection (15) of section

12  212.06, Florida Statutes, 1998 Supplement, is amended to read:

13         212.06  Sales, storage, use tax; collectible from

14  dealers; "dealer" defined; dealers to collect from purchasers;

15  legislative intent as to scope of tax.--

16         (15)(a)  When a contractor secures rock, shell, fill

17  dirt, or similar materials from a location that he or she owns

18  or leases and uses such materials to fulfill a real property

19  contract on the property of another person, the contractor is

20  the ultimate consumer of such materials and is liable for use

21  tax thereon. This paragraph does not apply to a person,

22  corporation, or affiliated group as defined in s. 220.03, who

23  secures such materials from a location that he or she owns for

24  use on his or her own property. The basis upon which the

25  contractor shall remit the tax is the fair retail market value

26  determined by establishing either the price he or she would

27  have to pay for it on the open market or the price he or she

28  would regularly charge if he or she sold it to other

29  contractors or users.

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

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






    Florida Senate - 1999                                  SB 1762
    18-1099-99




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  2                          SENATE SUMMARY

  3    Provides that a use tax does not apply to persons,
      corporations, and specified affiliated groups who secure
  4    fill dirt from a location that they own for use on their
      own property.
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