Senate Bill sb2576

    Florida Senate - 2007                                  SB 2576

    By Senator Deutch





    30-1222-07

  1                      A bill to be entitled

  2         An act relating to sales tax exemptions;

  3         amending s. 212.08, F.S.; exempting the sale or

  4         lease of gasoline-electric hybrid vehicles and

  5         vehicles powered by certain other alternative

  6         fuels from the tax on sales, rental, use,

  7         consumption, storage, or distribution imposed

  8         by state law; providing an effective date.

  9  

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

11  

12         Section 1.  Present paragraph (ddd) of subsection (7)

13  of section 212.08, Florida Statutes, is redesignated as

14  paragraph (eee), and a new paragraph (ddd) is added to that

15  subsection, to read:

16         212.08  Sales, rental, use, consumption, distribution,

17  and storage tax; specified exemptions.--The sale at retail,

18  the rental, the use, the consumption, the distribution, and

19  the storage to be used or consumed in this state of the

20  following are hereby specifically exempt from the tax imposed

21  by this chapter.

22         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

23  any entity by this chapter do not inure to any transaction

24  that is otherwise taxable under this chapter when payment is

25  made by a representative or employee of the entity by any

26  means, including, but not limited to, cash, check, or credit

27  card, even when that representative or employee is

28  subsequently reimbursed by the entity. In addition, exemptions

29  provided to any entity by this subsection do not inure to any

30  transaction that is otherwise taxable under this chapter

31  unless the entity has obtained a sales tax exemption

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






    Florida Senate - 2007                                  SB 2576
    30-1222-07




 1  certificate from the department or the entity obtains or

 2  provides other documentation as required by the department.

 3  Eligible purchases or leases made with such a certificate must

 4  be in strict compliance with this subsection and departmental

 5  rules, and any person who makes an exempt purchase with a

 6  certificate that is not in strict compliance with this

 7  subsection and the rules is liable for and shall pay the tax.

 8  The department may adopt rules to administer this subsection.

 9         (ddd)  Gasoline-electric hybrid vehicles and vehicles

10  powered by other alternative fuels.--Also exempt from the tax

11  imposed by this chapter are sales or leases of

12  gasoline-electric hybrid vehicles and vehicles powered by

13  other alternative fuels. The exemption shall inure at the time

14  of sale or lease to any entity who meets the requirements of

15  this subsection. This paragraph does not apply to

16  hydrogen-powered vehicles as described in subparagraph (ccc)2.

17         Section 2.  This act shall take effect July 1, 2007.

18  

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20                          SENATE SUMMARY

21    Exempts transactions involving the sale or lease of
      gasoline-electric hybrid vehicles and vehicles powered by
22    certain other alternative fuels from the tax on sales,
      rental, use, consumption, storage, or distribution
23    imposed by state law.

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