House Bill hb0143

    Florida House of Representatives - 2001                 HB 143

        By Representative Davis






  1                      A bill to be entitled

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

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

  4         revising the application of the exemption for

  5         the sale of drinking water in bottles or other

  6         containers; providing an effective date.

  7

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

  9

10         Section 1.  Paragraph (a) of subsection (4) of section

11  212.08, Florida Statutes, is amended 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         (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,

19  ETC.--

20         (a)  Also exempt are:

21         1.  Water delivered to the purchaser through pipes or

22  conduits or delivered for irrigation purposes. The sale of

23  drinking water in bottles, cans, or other containers,

24  including water that contains minerals or carbonation in its

25  natural state or water to which minerals have been added at a

26  water treatment facility regulated by the Department of

27  Environmental Protection, is exempt. This exemption does not

28  apply to the sale of drinking water in bottles, cans, or other

29  containers if carbonation, minerals, or flavorings, except

30  those added at a water treatment facility, have been added.

31

                                  1

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






    Florida House of Representatives - 2001                 HB 143

    759-100-01






  1         2.  All fuels used by a public or private utility,

  2  including any municipal corporation or rural electric

  3  cooperative association, in the generation of electric power

  4  or energy for sale.  Fuel other than motor fuel and diesel

  5  fuel is taxable as provided in this chapter with the exception

  6  of fuel expressly exempt herein.  Motor fuels and diesel fuels

  7  are taxable as provided in chapter 206, with the exception of

  8  those motor fuels and diesel fuels used by railroad

  9  locomotives or vessels to transport persons or property in

10  interstate or foreign commerce, which are taxable under this

11  chapter only to the extent provided herein.  The basis of the

12  tax shall be the ratio of intrastate mileage to interstate or

13  foreign mileage traveled by the carrier's railroad locomotives

14  or vessels that were used in interstate or foreign commerce

15  and that had at least some Florida mileage during the previous

16  fiscal year of the carrier, such ratio to be determined at the

17  close of the fiscal year of the carrier.  This ratio shall be

18  applied each month to the total Florida purchases made in this

19  state of motor and diesel fuels to establish that portion of

20  the total used and consumed in intrastate movement and subject

21  to tax under this chapter. The basis for imposition of any

22  discretionary surtax shall be set forth in s. 212.054. Fuels

23  used exclusively in intrastate commerce do not qualify for the

24  proration of tax.

25         3.  The transmission or wheeling of electricity.

26         Section 2.  This act shall take effect July 1, 2001.

27

28            *****************************************

29                          HOUSE SUMMARY

30
      Revises application of the sales tax exemption for the
31    sale of drinking water in bottles or other containers.

                                  2

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