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