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| 1 | CHAMBER ACTION | ||
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| 6 | The Committee on Appropriations recommends the following: | ||
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| 8 | Committee Substitute | ||
| 9 | Remove the entire bill and insert: | ||
| 10 | A bill to be entitled | ||
| 11 | An act relating to the tax on gross receipts for utility | ||
| 12 | and communications services; amending s. 166.231, F.S.; | ||
| 13 | exempting the purchase of manufactured gas for resale or | ||
| 14 | for use as fuel in the generation of electricity from the | ||
| 15 | public service tax; amending s. 203.01, F.S.; excluding | ||
| 16 | gross receipts from sales of manufactured gas to certain | ||
| 17 | utilities from the term "gross receipts" for certain | ||
| 18 | purposes; providing an effective date. | ||
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| 20 | Be It Enacted by the Legislature of the State of Florida: | ||
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| 22 | Section 1. Paragraph (a) of subsection (4) of section | ||
| 23 | 166.231, Florida Statutes, is amended to read: | ||
| 24 | 166.231 Municipalities; public service tax.-- | ||
| 25 | (4)(a) The purchase of natural gas, manufactured gas,or | ||
| 26 | fuel oil by a public or private utility, either for resale or | ||
| 27 | for use as fuel in the generation of electricity, or the | ||
| 28 | purchase of fuel oil or kerosene for use as an aircraft engine | ||
| 29 | fuel or propellant or for use in internal combustion engines is | ||
| 30 | exempt from taxation hereunder. | ||
| 31 | Section 2. Subsection (3) of section 203.01, Florida | ||
| 32 | Statutes, is amended to read: | ||
| 33 | 203.01 Tax on gross receipts for utility and | ||
| 34 | communications services.-- | ||
| 35 | (3) The term "gross receipts" as used herein does not | ||
| 36 | include gross receipts of any person derived from: | ||
| 37 | (a) The sale of natural gas or manufactured gasto a | ||
| 38 | public or private utility, including a municipal corporation or | ||
| 39 | rural electric cooperative association, either for resale or for | ||
| 40 | use as fuel in the generation of electricity; or | ||
| 41 | (b) The sale of electricity to a public or private | ||
| 42 | utility, including a municipal corporation or rural electric | ||
| 43 | cooperative association, for resale within the state, or as part | ||
| 44 | of an electrical interchange agreement or contract between such | ||
| 45 | utilities for the purpose of transferring more economically | ||
| 46 | generated power; | ||
| 47 | |||
| 48 | provided the person deriving gross receipts from such sale | ||
| 49 | demonstrates that a resale in fact occurred and complies with | ||
| 50 | the following requirements: A resale in this state must be in | ||
| 51 | strict compliance with the rules and regulations of the | ||
| 52 | Department of Revenue; and any person making a sale for resale | ||
| 53 | in this state which is not in strict compliance with the rules | ||
| 54 | and regulations of the Department of Revenue shall be liable for | ||
| 55 | and pay the tax. Any person making a sale for resale in this | ||
| 56 | state may, through an informal protest provided for in s. 213.21 | ||
| 57 | and the rules of the Department of Revenue, provide the | ||
| 58 | department with evidence of the exempt status of a sale. The | ||
| 59 | department shall adopt rules which provide that valid proof and | ||
| 60 | documentation of the resale in this state by a person making the | ||
| 61 | sale for resale in this state will be accepted by the department | ||
| 62 | when submitted during the protest period but will not be | ||
| 63 | accepted when submitted in any proceeding under chapter 120 or | ||
| 64 | any circuit court action instituted under chapter 72. | ||
| 65 | Section 3. This act shall take effect upon becoming a law. | ||