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| 1 | A bill to be entitled | ||
| 2 | An act relating to the tax on gross receipts for utility | ||
| 3 | and communications services; amending s. 203.01, F.S.; | ||
| 4 | excluding gross receipts from sales of manufactured gas to | ||
| 5 | certain utilities from the term “gross receipts” for | ||
| 6 | certain purposes; 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 (3) of section | ||
| 11 | 203.01, Florida Statutes, is amended to read: | ||
| 12 | 203.01 Tax on gross receipts for utility and | ||
| 13 | communications services.-- | ||
| 14 | (3) The term "gross receipts" as used herein does not | ||
| 15 | include gross receipts of any person derived from: | ||
| 16 | (a) The sale of natural gasor manufactured gasto a | ||
| 17 | public or private utility, including a municipal corporation or | ||
| 18 | rural electric cooperative association, either for resale or for | ||
| 19 | use as fuel in the generation of electricity; or | ||
| 20 | |||
| 21 | provided the person deriving gross receipts from such sale | ||
| 22 | demonstrates that a resale in fact occurred and complies with | ||
| 23 | the following requirements: A resale in this state must be in | ||
| 24 | strict compliance with the rules and regulations of the | ||
| 25 | Department of Revenue; and any person making a sale for resale | ||
| 26 | in this state which is not in strict compliance with the rules | ||
| 27 | and regulations of the Department of Revenue shall be liable for | ||
| 28 | and pay the tax. Any person making a sale for resale in this | ||
| 29 | state may, through an informal protest provided for in s. 213.21 | ||
| 30 | and the rules of the Department of Revenue, provide the | ||
| 31 | department with evidence of the exempt status of a sale. The | ||
| 32 | department shall adopt rules which provide that valid proof and | ||
| 33 | documentation of the resale in this state by a person making the | ||
| 34 | sale for resale in this state will be accepted by the department | ||
| 35 | when submitted during the protest period but will not be | ||
| 36 | accepted when submitted in any proceeding under chapter 120 or | ||
| 37 | any circuit court action instituted under chapter 72. | ||
| 38 | Section 2. This act shall take effect upon becoming a law. | ||
| 39 | |||