House Bill 0945

    Florida House of Representatives - 1999                 HB 945

        By Representative Prieguez






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.08, F.S.;

  4         providing an exemption for the sale, rental, or

  5         lease of certain commercial trucks, truck

  6         tractors, tractors, semitrailers, and vehicles

  7         used in combination therewith, and for labor

  8         charges for, and parts and equipment used in,

  9         the repair of such vehicles; providing an

10         effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Paragraph (zz) is added to subsection (7)

15  of section 212.08, Florida Statutes, 1998 Supplement, to read:

16         212.08  Sales, rental, use, consumption, distribution,

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

18  the rental, the use, the consumption, the distribution, and

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

20  following are hereby specifically exempt from the tax imposed

21  by this chapter.

22         (7)  MISCELLANEOUS EXEMPTIONS.--

23         (zz)  Commercial trucks, semitrailers, etc.--The sale,

24  rental, or lease of commercial trucks, truck tractors,

25  tractors, semitrailers, and vehicles used in combination

26  therewith, which are registered in Florida, which have a gross

27  vehicle weight rating in excess of 26,000 pounds, and which

28  are operated actively and exclusively for the carriage of

29  interstate freight pursuant to a certificate or permit issued

30  by the Interstate Commerce Commission or are registered and

31  operated under the International Registration Plan are exempt

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






    Florida House of Representatives - 1999                 HB 945

    708-104-99






  1  from the tax imposed by this chapter. In addition, all labor

  2  charges for the repair of such vehicles, and replacement parts

  3  and equipment used in the repair or maintenance of such

  4  vehicles, are exempt from the tax imposed by this chapter.

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  6  Exemptions provided to any entity by this subsection shall not

  7  inure to any transaction otherwise taxable under this chapter

  8  when payment is made by a representative or employee of such

  9  entity by any means, including, but not limited to, cash,

10  check, or credit card even when that representative or

11  employee is subsequently reimbursed by such entity.

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

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15                          HOUSE SUMMARY

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      Provides a sales tax exemption for the sale, rental, or
17    lease of certain commercial trucks, truck tractors,
      tractors, semitrailers, and vehicles used in combination
18    therewith, and for labor charges for, and parts and
      equipment used in, the repair of such vehicles.
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