Senate Bill 1762
CODING: Words stricken are deletions; words underlined are additions.
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.
8
9 Be It Enacted by the Legislature of the State of Florida:
10
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.
31
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1762
18-1099-99
1 *****************************************
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.
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
2