House Bill 0621c1

    Florida House of Representatives - 2000              CS/HB 621

        By the Committee on Community Affairs and 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         requiring manufacturers to pay a tax at the

  5         rate of 6 percent on the cost of materials that

  6         become a component part of each manufactured

  7         home, as defined in s. 320.01, F.S.; specifying

  8         when said tax shall be paid; defining

  9         "manufacturer"; providing that subsequent sales

10         of manufactured homes shall be exempt from the

11         tax imposed by chapter 212, F.S.; providing an

12         effective date.

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

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16         Section 1.  Paragraph (o) is added to subsection (1) of

17  section 212.05, Florida Statutes, to read:

18         212.05  Sales, storage, use tax.--It is hereby declared

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

20  taxable privilege who engages in the business of selling

21  tangible personal property at retail in this state, including

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

23  furnishes any of the things or services taxable under this

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

25  any item or article of tangible personal property as defined

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

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

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

29  due and payable as follows:

30         (o)  A tax at the rate of 6 percent on the cost of

31  materials that become a component part of each manufactured

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






    Florida House of Representatives - 2000              CS/HB 621

    171-625-00






  1  home, as defined by s. 320.01, shall be paid by the

  2  manufacturer at the time the manufactured home is transferred

  3  out of inventory and either used or sold by the manufacturer.

  4  As used in this paragraph, "manufacturer" means every person

  5  who produces or manufactures a manufactured home, as defined

  6  by s. 320.01, for sale in this state. Subsequent sales of

  7  manufactured homes shall be exempt from the tax imposed by

  8  this chapter.

  9         Section 2.  This act shall take effect July 1, 2000.

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