Senate Bill 2550c1

    Florida Senate - 2000                           CS for SB 2550

    By the Committee on Fiscal Resource and Senator Dyer





    314-2081-00

  1                      A bill to be entitled

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

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

  4         exempting from the tax certain sales of

  5         "people-mover" systems and parts thereof;

  6         providing an effective date.

  7

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

  9

10         Section 1.  Paragraph (ggg) is added to subsection (7)

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (ggg)  People-mover systems.--People-mover systems, and

20  parts thereof, which are purchased or manufactured by

21  contractors employed either directly or as agents for the

22  United States government, the state, a county, a municipality,

23  a political subdivision of a state, or the public operator of

24  a public-use airport as defined in s. 332.004(14) are exempt

25  from the tax imposed by this chapter when the systems or parts

26  go into or become part of publicly owned facilities. In the

27  case of contractors who manufacture and install such systems

28  and parts, this exemption extends to the purchase of component

29  parts and all other manufacturing and fabrication costs. The

30  department may provide a form to be used by contractors to

31  provide to suppliers of people-mover systems or parts to

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






    Florida Senate - 2000                           CS for SB 2550
    314-2081-00




  1  certify the contractors' eligibility for the exemption

  2  provided under this paragraph. The term "people-mover systems"

  3  includes wheeled passenger vehicles and related control and

  4  power distribution systems that are part of a transportation

  5  system for use by the general public, regardless of whether

  6  such vehicles are operator-controlled or driverless;

  7  self-propelled or propelled by external power and control

  8  systems; or conducted on roads, rails, guidebeams, or other

  9  permanent structures that are an integral part of such

10  transportation system. The term "related control and power

11  distribution system" includes any electrical or electronic

12  control or signaling equipment but does not include the

13  embedded wiring, conduits, or cabling used to transmit

14  electrical or electronic signals among such control equipment,

15  power distribution equipment, signaling equipment, and wheeled

16  vehicles.

17         Section 2.  This act shall take effect upon becoming a

18  law.

19

20          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
21                             SB 2550

22

23  The Committee Substitute clarifies that the bill extends the
    sales tax exemption only to the purchase of people mover
24  systems manufactured and/or installed in publicly owned
    facilities.
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