SENATE AMENDMENT

    Bill No. CS for SB 1868

    Amendment No.    

                            CHAMBER ACTION
              Senate                               House
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11  Senator Bronson moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 3, line 12, delete that line

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16  and insert:

17         Section 4.  Effective July 1, 2000, paragraph (a) of

18  subsection (15) of section 212.06, Florida Statutes, is

19  amended to read:

20         212.06  Sales, storage, use tax; collectible from

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

22  legislative intent as to scope of tax.--

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

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

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

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

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

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

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

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

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

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1868

    Amendment No.    





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

 2  tax is the fair retail market value determined by establishing

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

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

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

 6         Section 5.  Except as otherwise provided in this act,

 7  this act shall take effect January 1, 2001.

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10  ================ T I T L E   A M E N D M E N T ===============

11  And the title is amended as follows:

12         On page 1, lines 14 and 15, delete those lines

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14  and insert:

15         of Revenue, to conform; amending s. 212.06,

16         F.S.; revising the application of provisions

17         which exempt from use tax a person who secures

18         rock, fill dirt, or similar materials from a

19         location he or she owns for use on his or her

20         own property, to include corporations and

21         affiliated groups; providing effective dates.

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