House Bill 0411c1

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







    Florida House of Representatives - 2000              CS/HB 411

        By the Committee on Finance & Taxation and Representatives
    Bradley, Feeney, Fasano, Greenstein, Wiles, Henriquez,
    Ritchie, Wilson, Rayson and Ryan




  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         increasing the exemption from the indexed tax

  5         on manufactured asphalt that applies to

  6         manufactured asphalt used for any state or

  7         local government public works project;

  8         specifying that the exemption includes federal

  9         public works projects; providing intent;

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

11         exemption for railroad roadway materials used

12         in the construction, repair, or maintenance of

13         railways; providing an effective date.

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

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17         Section 1.  Paragraph (c) of subsection (1) of section

18  212.06, Florida Statutes, is amended to read:

19         212.06  Sales, storage, use tax; collectible from

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

21  legislative intent as to scope of tax.--

22         (1)

23         (c)1.  Notwithstanding the provisions of paragraph (b),

24  the use tax on asphalt manufactured for one's own use shall be

25  calculated with respect to paragraph (b) only upon the cost of

26  materials which become a component part or which are an

27  ingredient of the finished asphalt and upon the cost of the

28  transportation of such components and ingredients.  In

29  addition, an indexed tax of 38 cents per ton of such

30  manufactured asphalt shall be due at the same time and in the

31  same manner as taxes due pursuant to paragraph (b). Beginning

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    Florida House of Representatives - 2000              CS/HB 411

    696-176-00






  1  July 1, 1989, the indexed tax shall be adjusted each July 1 to

  2  an amount, rounded to the nearest cent, equal to the product

  3  of 38 cents multiplied by a fraction, the numerator of which

  4  is the annual average of the "materials and components for

  5  construction" series of the producer price index, as

  6  calculated and published by the United States Department of

  7  Labor, Bureau of Statistics, for the previous calendar year,

  8  and the denominator of which is the annual average of said

  9  series for calendar year 1988.

10         2.a.  Beginning July 1, 1999, the indexed tax imposed

11  by this paragraph on shall not apply to manufactured asphalt

12  which is used for any federal, state, or local government

13  public works project shall be reduced by. Beginning July 1,

14  1999, 20 percent of such amount is exempt.

15         b.  Beginning July 1, 2000, the indexed tax imposed by

16  this paragraph on manufactured asphalt which is used for any

17  federal, state, or local government public works project shall

18  be reduced by 40 percent.

19         Section 2.  It is the intent of the Legislature that

20  the amendment including federal public works projects in the

21  scope of the partial exemption in s. 212.06(1)(c), Florida

22  Statutes, is remedial in nature and merely clarifies existing

23  law.

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

25  of section 212.08, Florida Statutes, to read:

26         212.08  Sales, rental, use, consumption, distribution,

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

28  the rental, the use, the consumption, the distribution, and

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

30  following are hereby specifically exempt from the tax imposed

31  by this chapter.

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    Florida House of Representatives - 2000              CS/HB 411

    696-176-00






  1         (7)  MISCELLANEOUS EXEMPTIONS.--

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

  3  the tax imposed by this chapter are railroad roadway materials

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

  5  Railroad roadway materials shall include rails, ties,

  6  ballasts, communication equipment, signal equipment, power

  7  transmission equipment, and any other track materials.

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  9  Exemptions provided to any entity by this subsection shall not

10  inure to any transaction otherwise taxable under this chapter

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

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

13  check, or credit card even when that representative or

14  employee is subsequently reimbursed by such entity.

15         Section 4.  This act shall take effect July 1, 2000.

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