HB 0109

1
A bill to be entitled
2An act relating to fees imposed on tire and battery sales;
3amending s. 403.718, F.S.; exempting new motor vehicle
4tires sold to governmental entities from a fee imposed on
5new motor vehicle tires; amending s. 403.7185, F.S.;
6exempting new or remanufactured lead-acid batteries sold
7to governmental entities from a fee imposed on sales of
8such batteries; providing an effective date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  Subsection (1) of section 403.718, Florida
13Statutes, is amended to read:
14     403.718  Waste tire fees.--
15     (1)  For the privilege of engaging in business, a fee for
16each new motor vehicle tire sold at retail, except those sold to
17any governmental entity, is imposed on any person engaging in
18the business of making retail sales of new motor vehicle tires
19within this state. The fee imposed by this section does not
20apply to and shall not be collected on any new motor vehicle
21tire sold to any governmental entity. The fee imposed under this
22section shall be stated separately on the invoice to the
23purchaser. Such fee shall be imposed at the rate of $1 for each
24new tire sold. The fee imposed shall be paid to the Department
25of Revenue on or before the 20th day of the month following the
26month in which the sale occurs. For purposes of this section, a
27motor vehicle tire sold at retail includes such tires when sold
28as a component part of a motor vehicle. The terms "sold at
29retail" and "retail sales" do not include the sale of new motor
30vehicle tires to a person solely for the purpose of resale
31provided the subsequent retail sale in this state is subject to
32the fee. This fee does not apply to recapped tires. Such fee
33shall be subject to all applicable taxes imposed in chapter 212.
34     Section 2.  Subsection (1) of section 403.7185, Florida
35Statutes, is amended to read:
36     403.7185  Lead-acid battery fees.--
37     (1)  For the privilege of engaging in business, a fee for
38each new or remanufactured lead-acid battery sold at retail,
39except those sold to any governmental entity, is imposed on any
40person engaging in the business of making retail sales of lead-
41acid batteries within this state. The fee imposed by this
42section does not apply to and shall not be collected on any new
43or remanufactured lead-acid battery sold to any governmental
44entity. Such fee shall be imposed at the rate of $1.50 for each
45new or remanufactured lead-acid battery sold. However, the fee
46shall not be imposed on any battery which has previously been
47taxed pursuant to s. 206.9935(2), provided the person claiming
48exemption from the tax can document payment of such tax. The fee
49imposed shall be paid to the Department of Revenue on or before
50the 20th day of the month following the calendar month in which
51the sale occurs. The department may authorize a quarterly return
52under the conditions described in s. 212.11(1)(c). A dealer
53selling motor vehicles, vessels, or aircraft at retail can
54purchase lead-acid batteries exempt as a sale for resale by
55presenting a sales tax resale certificate. However, if a dealer
56thereafter withdraws any such battery from inventory to put into
57a new or used motor vehicle, vessel, or aircraft for sale, to
58use on her or his own motor vehicle, vessel, or aircraft, to
59give away, or any purpose other than for resale, the dealer will
60owe the fee at the time the battery is withdrawn from inventory.
61If the dealer sells the battery at retail, that sale will be
62subject to the fee. If the dealer sells it to a purchaser who
63presents her or him a sales tax resale certificate, the dealer
64will owe no fee. The terms "sold at retail" and "retail sales"
65do not include the sale of lead-acid batteries to a person
66solely for the purpose of resale; however, a subsequent retail
67sale of a new or remanufactured battery in this state is subject
68to the fee one time. Such fee shall be subject to all applicable
69taxes imposed in chapter 212. The provisions of s. 212.07(4)
70shall not apply to the provisions of this section. When a sale
71of a lead-acid battery, upon which the fee has been paid, is
72canceled or the battery is returned to the seller, and the sale
73price, taxes, and fees are refunded in full to the purchaser,
74the seller may take credit for the fee previously paid. If,
75instead of refunding the purchase price of the battery, the
76customer is given a new or remanufactured battery in exchange
77for the returned battery, the dealer cannot take credit for the
78fee on the returned battery, but no fee is due on the new or
79remanufactured battery that is given in exchange. However, no
80credit shall be taken by the dealer for returns resulting in
81partial refunds or partial credits on purchase of replacement
82batteries.
83     Section 3.  This act shall take effect July 1, 2005.


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