House Bill 0621

    Florida House of Representatives - 2000                 HB 621

        By Representatives Bense, Farkas and Jones






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.05, F.S.;

  4         providing for application of said tax to the

  5         value of materials used as a component part of

  6         a new manufactured home; providing that resales

  7         of used manufactured homes are not taxable;

  8         amending s. 212.06, F.S.; providing that

  9         persons who manufacture manufactured homes are

10         "dealers" for purposes of said tax; specifying

11         when the tax on the cost of materials for such

12         homes shall be paid; providing an effective

13         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 (o) is added to subsection (1) of

18  section 212.05, Florida Statutes, to read:

19         212.05  Sales, storage, use tax.--It is hereby declared

20  to be the legislative intent that every person is exercising a

21  taxable privilege who engages in the business of selling

22  tangible personal property at retail in this state, including

23  the business of making mail order sales, or who rents or

24  furnishes any of the things or services taxable under this

25  chapter, or who stores for use or consumption in this state

26  any item or article of tangible personal property as defined

27  herein and who leases or rents such property within the state.

28         (1)  For the exercise of such privilege, a tax is

29  levied on each taxable transaction or incident, which tax is

30  due and payable as follows:

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






    Florida House of Representatives - 2000                 HB 621

    725-108-00






  1         (o)  At the rate of 6 percent on the value of the

  2  materials used as a component part of a new manufactured home.

  3  Resales of used manufactured homes shall not be taxed.

  4         Section 2.  Paragraph (m) is added to subsection (2) of

  5  section 212.06, Florida Statutes, to read:

  6         212.06  Sales, storage, use tax; collectible from

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

  8  legislative intent as to scope of tax.--

  9         (2)

10         (m)  "Dealer" also means every person who produces or

11  manufactures a manufactured home, as defined by s. 320.01, for

12  sale in this state. A tax collected on the cost of materials

13  that become a component part of each manufactured home shall

14  be paid by the manufacturer at the time the manufactured home

15  is transferred out of inventory for sale to a consumer.

16         Section 3.  This act shall take effect July 1, 2000.

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19                          HOUSE SUMMARY

20
      Provides for application of sales tax to the value of
21    materials used as a component part of a new manufactured
      home. Provides that resales of used manufactured homes
22    are not taxable. Provides that persons who manufacture
      manufactured homes are "dealers" for purposes of said tax
23    and specifies when the tax on the cost of materials for
      such homes shall be paid.
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