| 1 | Representative Davis, D. offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 433 and 434, insert: |
| 5 | Section 14. The Department of Revenue shall not, prior to |
| 6 | June 1, 2005, make or prosecute assessments of gross receipts |
| 7 | tax on sales from sales of natural gas by any person that is not |
| 8 | regulated by the Public Service Commission to any person that |
| 9 | qualifies for the sales tax exemption on purchases of |
| 10 | electricity provided by s. 212.08 (7)(ff), Florida Statutes. No |
| 11 | refunds shall be made of any gross receipts tax on such sales |
| 12 | that has been remitted to the department prior to the effective |
| 13 | date of this section. Prior to July 1, 2005, the Legislature |
| 14 | shall evaluate the current gross receipts tax law applicable to |
| 15 | sales of natural gas to determine whether the law: |
| 16 | (1) Is clear in its application or requires clarification. |
| 17 | (2) Creates competitive disadvantages for Florida |
| 18 | businesses. |
| 19 | (3) Contributes to erosion of the Public Education Capital |
| 20 | Outlay and Debt Service Trust Fund. |
| 21 |
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| 22 | ================ T I T L E A M E N D M E N T ============= |
| 23 | Between lines 53 and 54, insert: |
| 24 | prohibiting the Department of Revenue from making or prosecuting |
| 25 | assessments of gross receipts tax on sales of natural gas to |
| 26 | industrial customers under certain circumstances; prohibiting |
| 27 | refunds of taxes remitted to the department on such sales; |
| 28 | requiring the Legislature to evaluate current gross receipts tax |
| 29 | law applicable to sales of natural gas for certain purposes; |