SENATE AMENDMENT

    Bill No. CS for SB 266

    Amendment No.    

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

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13         Senate Amendment (with title amendment) 

14         On page 2, between lines 19 and 20,

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16  insert:

17         Section 3.  Paragraph (ggg) is added to subsection (7)

18  of section 212.08, Florida Statutes, to read:

19         212.08  Sales, rental, use, consumption, distribution,

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

21  the rental, the use, the consumption, the distribution, and

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

23  following are hereby specifically exempt from the tax imposed

24  by this chapter.

25         (7)  MISCELLANEOUS EXEMPTIONS.--

26         (ggg)  Railroad roadway materials.--Also exempt from

27  the tax imposed by this chapter are railroad roadway materials

28  used in the construction, repair, or maintenance of railways.

29  Railroad roadway materials shall include rails, ties,

30  ballasts, communication equipment, signal equipment, power

31  transmission equipment, and any other track materials.

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 266

    Amendment No.    





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 2  Exemptions provided to any entity by this subsection shall not

 3  inure to any transaction otherwise taxable under this chapter

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

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

 6  check, or credit card even when that representative or

 7  employee is subsequently reimbursed by such entity.

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 9  (Redesignate subsequent sections.)

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

13  And the title is amended as follows:

14         On page 1, line 9, after the semicolon,

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16  insert:

17         amending s. 212.08, F.S.; providing an

18         exemption for railroad roadway materials used

19         in the construction, repair, or maintenance of

20         railways;

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