Senate Bill sb0786er

    ENROLLED

    2005 Legislature                                 CS for SB 786



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  2         An act relating to fees imposed on tire and

  3         battery sales; amending s. 403.718, F.S.;

  4         imposing a fee on the sale of new motor vehicle

  5         tires sold to governmental entities; amending

  6         s. 403.7185, F.S.; imposing a fee on the sale

  7         of new or remanufactured lead-acid batteries

  8         sold to governmental entities; specifying that

  9         certain amendments are remedial in nature and

10         are intended for clarification; providing that

11         certain dealers are not eligible for a refund;

12         providing an effective date.

13  

14  Be It Enacted by the Legislature of the State of Florida:

15  

16         Section 1.  Subsection (1) of section 403.718, Florida

17  Statutes, is amended to read:

18         403.718  Waste tire fees.--

19         (1)  For the privilege of engaging in business, a fee

20  for each new motor vehicle tire sold at retail, including

21  those sold to any governmental entity, is imposed on any

22  person engaging in the business of making retail sales of new

23  motor vehicle tires within this state. The fee imposed under

24  this section shall be stated separately on the invoice to the

25  purchaser. Such fee shall be imposed at the rate of $1 for

26  each new tire sold. The fee imposed shall be paid to the

27  Department of Revenue on or before the 20th day of the month

28  following the month in which the sale occurs. For purposes of

29  this section, a motor vehicle tire sold at retail includes

30  such tires when sold as a component part of a motor vehicle.

31  The terms "sold at retail" and "retail sales" do not include


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




    ENROLLED

    2005 Legislature                                 CS for SB 786



 1  the sale of new motor vehicle tires to a person solely for the

 2  purpose of resale provided the subsequent retail sale in this

 3  state is subject to the fee. This fee does not apply to

 4  recapped tires. Such fee shall be subject to all applicable

 5  taxes imposed in chapter 212.

 6         Section 2.  Subsection (1) of section 403.7185, Florida

 7  Statutes, is amended to read:

 8         403.7185  Lead-acid battery fees.--

 9         (1)  For the privilege of engaging in business, a fee

10  for each new or remanufactured lead-acid battery sold at

11  retail, including those sold to any governmental entity, is

12  imposed on any person engaging in the business of making

13  retail sales of lead-acid batteries within this state. Such

14  fee shall be imposed at the rate of $1.50 for each new or

15  remanufactured lead-acid battery sold. However, the fee shall

16  not be imposed on any battery which has previously been taxed

17  pursuant to s. 206.9935(2), provided the person claiming

18  exemption from the tax can document payment of such tax. The

19  fee imposed shall be paid to the Department of Revenue on or

20  before the 20th day of the month following the calendar month

21  in which the sale occurs. The department may authorize a

22  quarterly return under the conditions described in s.

23  212.11(1)(c). A dealer selling motor vehicles, vessels, or

24  aircraft at retail can purchase lead-acid batteries exempt as

25  a sale for resale by presenting a sales tax resale

26  certificate. However, if a dealer thereafter withdraws any

27  such battery from inventory to put into a new or used motor

28  vehicle, vessel, or aircraft for sale, to use on her or his

29  own motor vehicle, vessel, or aircraft, to give away, or any

30  purpose other than for resale, the dealer will owe the fee at

31  the time the battery is withdrawn from inventory. If the


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    ENROLLED

    2005 Legislature                                 CS for SB 786



 1  dealer sells the battery at retail, that sale will be subject

 2  to the fee. If the dealer sells it to a purchaser who presents

 3  her or him a sales tax resale certificate, the dealer will owe

 4  no fee. The terms "sold at retail" and "retail sales" do not

 5  include the sale of lead-acid batteries to a person solely for

 6  the purpose of resale; however, a subsequent retail sale of a

 7  new or remanufactured battery in this state is subject to the

 8  fee one time. Such fee shall be subject to all applicable

 9  taxes imposed in chapter 212. The provisions of s. 212.07(4)

10  shall not apply to the provisions of this section. When a sale

11  of a lead-acid battery, upon which the fee has been paid, is

12  canceled or the battery is returned to the seller, and the

13  sale price, taxes, and fees are refunded in full to the

14  purchaser, the seller may take credit for the fee previously

15  paid. If, instead of refunding the purchase price of the

16  battery, the customer is given a new or remanufactured battery

17  in exchange for the returned battery, the dealer cannot take

18  credit for the fee on the returned battery, but no fee is due

19  on the new or remanufactured battery that is given in

20  exchange. However, no credit shall be taken by the dealer for

21  returns resulting in partial refunds or partial credits on

22  purchase of replacement batteries.

23         Section 3.  The amendments to sections 1 and 2 of this

24  act are remedial in nature and are intended as clarifying

25  provisions, and any dealer who has remitted waste tire fees or

26  lead-acid battery fees on retail sales to any governmental

27  entity is not eligible for a refund of those fees.

28         Section 4.  This act shall take effect July 1, 2005.

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