SENATE AMENDMENT
Bill No. CS for SB 1176
Amendment No. ___ Barcode 174206
CHAMBER ACTION
Senate House
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05/02/2003 12:22 PM .
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11 Senator Wise moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 61, between lines 16 and 17,
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16 insert:
17 Section 42. Paragraph (t) of subsection (7) of section
18 212.08, Florida Statutes, is amended 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.--Exemptions provided to
26 any entity by this chapter do not inure to any transaction
27 that is otherwise taxable under this chapter when payment is
28 made by a representative or employee of the entity by any
29 means, including, but not limited to, cash, check, or credit
30 card, even when that representative or employee is
31 subsequently reimbursed by the entity. In addition, exemptions
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SENATE AMENDMENT
Bill No. CS for SB 1176
Amendment No. ___ Barcode 174206
1 provided to any entity by this subsection do not inure to any
2 transaction that is otherwise taxable under this chapter
3 unless the entity has obtained a sales tax exemption
4 certificate from the department or the entity obtains or
5 provides other documentation as required by the department.
6 Eligible purchases or leases made with such a certificate must
7 be in strict compliance with this subsection and departmental
8 rules, and any person who makes an exempt purchase with a
9 certificate that is not in strict compliance with this
10 subsection and the rules is liable for and shall pay the tax.
11 The department may adopt rules to administer this subsection.
12 (t) Boats temporarily docked in state.--
13 1. Notwithstanding the provisions of chapter 328,
14 pertaining to the registration of vessels, a boat upon which
15 the state sales or use tax has not been paid is exempt from
16 the use tax under this chapter if it enters and remains in
17 this state for any reason for a period not to exceed a total
18 of 20 days in any calendar year calculated from the date of
19 first dockage or slippage at a facility, registered with the
20 department, that rents dockage or slippage space in this
21 state.
22 2. If a boat brought into this state for use under
23 this paragraph is placed in a facility, registered with the
24 department, for repairs, alterations, refitting, or
25 modifications and such repairs, alterations, refitting, or
26 modifications are supported by written documentation, the
27 20-day period shall be tolled during the time the boat is
28 physically in the care, custody, and control of the repair
29 facility, including the time spent on sea trials conducted by
30 the facility. The 20-day time period may be tolled only once
31 within a calendar year when a boat is placed for the first
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Bill No. CS for SB 1176
Amendment No. ___ Barcode 174206
1 time that year in the physical care, custody, and control of a
2 registered repair facility; however, the owner may request and
3 the department may grant an additional tolling of the 20-day
4 period for purposes of repairs that arise from a written
5 guarantee given by the registered repair facility, which
6 guarantee covers only those repairs or modifications made
7 during the first tolled period. Within 72 hours after the
8 date upon which the registered repair facility took possession
9 of the boat, the facility must have in its possession, on
10 forms prescribed by the department, an affidavit which states
11 that the boat is under its care, custody, and control and that
12 the owner does not use the boat while in the facility. Upon
13 completion of the repairs, alterations, refitting, or
14 modifications, the registered repair facility must, within 72
15 hours after the date of release, have in its possession a copy
16 of the release form which shows the date of release and any
17 other information the department requires. The repair facility
18 shall maintain a log that documents all alterations,
19 additions, repairs, and sea trials during the time the boat is
20 under the care, custody, and control of the facility. The
21 affidavit shall be maintained by the registered repair
22 facility as part of its records for as long as required by s.
23 213.35. When, within 6 months after the date of its purchase,
24 a boat is brought into this state under this paragraph, the
25 6-month period provided in s. 212.05(1)(a)2. or s. 212.06(8)
26 shall be tolled.
27 3. Notwithstanding the provisions of chapter 328, if a
28 boat is brought into this state for sale, listed and delivered
29 to a broker or dealer, and registered with the department, the
30 20-day period set forth in subparagraph 1. shall be tolled
31 during the time the boat is in the care, custody, and control
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Amendment No. ___ Barcode 174206
1 of the broker or dealer, including the time spent on
2 demonstrations, surveys, or sea trials. During the listing
3 period, the boat may undergo repairs, alterations, refitting,
4 or modifications without incurring a use tax under this
5 chapter. The owner may not make any personal use of the boat
6 while it is in the care, custody, and control of the broker or
7 dealer. The department may adopt rules to administer and
8 enforce this subparagraph and publish any necessary forms and
9 instructions.
10 4.2. Additionally, during the period of repairs,
11 alterations, refitting, or modifications and during the 20-day
12 period referred to in subparagraphs subparagraph 1., 2., and
13 3., the boat may be listed for sale, contracted for sale, or
14 sold exclusively by a broker or dealer registered with the
15 department without incurring a use tax under this chapter;
16 however, the sales tax levied under this chapter applies to
17 such sale.
18 5.3. The mere storage of a boat at a registered repair
19 facility or mere storage of a boat under the care, custody,
20 and control of a broker or dealer does not qualify as a
21 tax-exempt use in this state.
22 6.4. As used in this paragraph, "registered repair
23 facility" means:
24 a. A full-service facility that:
25 (I) Is located on a navigable body of water;
26 (II) Has haulout capability such as a dry dock, travel
27 lift, railway, or similar equipment to service craft under the
28 care, custody, and control of the facility;
29 (III) Has adequate piers and storage facilities to
30 provide safe berthing of vessels in its care, custody, and
31 control; and
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SENATE AMENDMENT
Bill No. CS for SB 1176
Amendment No. ___ Barcode 174206
1 (IV) Has necessary shops and equipment to provide
2 repair or warranty work on vessels under the care, custody,
3 and control of the facility;
4 b. A marina that:
5 (I) Is located on a navigable body of water;
6 (II) Has adequate piers and storage facilities to
7 provide safe berthing of vessels in its care, custody, and
8 control; and
9 (III) Has necessary shops and equipment to provide
10 repairs or warranty work on vessels; or
11 c. A shoreside facility that:
12 (I) Is located on a navigable body of water;
13 (II) Has adequate piers and storage facilities to
14 provide safe berthing of vessels in its care, custody, and
15 control; and
16 (III) Has necessary shops and equipment to provide
17 repairs or warranty work.
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19 (Redesignate subsequent sections.)
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23 And the title is amended as follows:
24 On page 5, line 4, after the semicolon,
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26 insert:
27 amending s. 212.08, F.S.; clarifying that a
28 boat brought into this state for sale by a
29 broker or dealer is not subject to the use tax;
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