Senate Bill 1762c1

    Florida Senate - 1999                           CS for SB 1762

    By the Committee on Fiscal Resource and Senator Bronson





    314-1990-99

  1                      A bill to be entitled

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

  3         transactions; amending s. 212.06, F.S.;

  4         revising the application of provisions which

  5         exempt from use tax a person who secures rock,

  6         fill dirt, or similar materials from a location

  7         he or she owns for use on his or her own

  8         property, to include affiliated groups;

  9         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 (a) of subsection (15) of section

14  212.06, Florida Statutes, 1998 Supplement, is amended to read:

15         212.06  Sales, storage, use tax; collectible from

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

17  legislative intent as to scope of tax.--

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

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

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

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

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

23  tax thereon. This paragraph does not apply to a person or an

24  affiliated group as defined by s. 220.03(1)(b) that who

25  secures such materials from a location that he, or she, or it

26  owns for use on his, or her, or its own property. The basis

27  upon which the contractor shall remit the tax is the fair

28  retail market value determined by establishing either the

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

30  the price he or she would regularly charge if he or she sold

31  it to other contractors or users.

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






    Florida Senate - 1999                           CS for SB 1762
    314-1990-99




  1         Section 2.  This act shall take effect January 1, 2000.

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  3          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  4                             SB 1762

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  6  Removes the term "corporation" from the bill because a
    "corporation" is included in the definition of "person"
  7  pursuant to s. 212.02(12), F.S.

  8  Changes the effective date from July 1, 1999 to January 1,
    2000.
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