House Bill 0889

    Florida House of Representatives - 1999                 HB 889

        By Representative J. Miller






  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 corporations and

  9         affiliated groups; 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 a

24  corporation or affiliated group as defined by s. 220.03(1)(b)

25  or (e) that who secures such materials from a location that

26  he, or she, or it owns for use on his, or her, or its own

27  property. The basis upon which the contractor shall remit the

28  tax is the fair retail market value determined by establishing

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

30  open market or the price he or she would regularly charge if

31  he or she sold it to other contractors or users.

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






    Florida House of Representatives - 1999                 HB 889

    721-105-99






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

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  4                          HOUSE SUMMARY

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      Revises the application of provisions which exempt from
  6    use tax a person who secures rock, fill dirt, or similar
      materials from a location he or she owns for use on his
  7    or her own property, to include corporations and
      affiliated groups.
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