Senate Bill sb1430er

    ENROLLED

    2003 Legislature                        SB 1430, 1st Engrossed



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  2         An act relating to the tax on gross receipts

  3         for utility and communications services;

  4         amending s. 203.01, F.S.; excluding gross

  5         receipts from sales of manufactured gas to

  6         certain utilities from the term "gross

  7         receipts" for certain purposes; amending s.

  8         166.231, F.S.; exempting the purchase of

  9         manufactured gas for resale or for use as fuel

10         in the generation of electricity from the

11         public service tax; providing an effective

12         date.

13  

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

15  

16         Section 1.  Subsection (3) of section 203.01, Florida

17  Statutes, is amended to read:

18         203.01  Tax on gross receipts for utility and

19  communications services.--

20         (3)  The term "gross receipts" as used herein does not

21  include gross receipts of any person derived from:

22         (a)  The sale of natural gas or manufactured gas to a

23  public or private utility, including a municipal corporation

24  or rural electric cooperative association, either for resale

25  or for use as fuel in the generation of electricity; or

26         (b)  The sale of electricity to a public or private

27  utility, including a municipal corporation or rural electric

28  cooperative association, for resale within the state, or as

29  part of an electrical interchange agreement or contract

30  between such utilities for the purpose of transferring more

31  economically generated power;


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




    ENROLLED

    2003 Legislature                        SB 1430, 1st Engrossed



 1  

 2  provided the person deriving gross receipts from such sale

 3  demonstrates that a resale in fact occurred and complies with

 4  the following requirements: A resale in this state must be in

 5  strict compliance with the rules and regulations of the

 6  Department of Revenue; and any person making a sale for resale

 7  in this state which is not in strict compliance with the rules

 8  and regulations of the Department of Revenue shall be liable

 9  for and pay the tax. Any person making a sale for resale in

10  this state may, through an informal protest provided for in s.

11  213.21 and the rules of the Department of Revenue, provide the

12  department with evidence of the exempt status of a sale. The

13  department shall adopt rules which provide that valid proof

14  and documentation of the resale in this state by a person

15  making the sale for resale in this state will be accepted by

16  the department when submitted during the protest period but

17  will not be accepted when submitted in any proceeding under

18  chapter 120 or any circuit court action instituted under

19  chapter 72.

20         Section 2.  Paragraph (a) of subsection (4) of section

21  166.231, Florida Statutes, is amended to read:

22         166.231  Municipalities; public service tax.--

23         (4)(a)  The purchase of natural gas, manufactured gas,

24  or fuel oil by a public or private utility, either for resale

25  or for use as fuel in the generation of electricity, or the

26  purchase of fuel oil or kerosene for use as an aircraft engine

27  fuel or propellant or for use in internal combustion engines

28  is exempt from taxation hereunder.

29         Section 3.  This act shall take effect upon becoming a

30  law.

31  


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