HB 67

1
A bill to be entitled
2An act relating to motor fuel taxes; amending s. 206.41,
3F.S.; providing for refunding motor fuel taxes paid on
4fuel used for certain commercial aviation purposes;
5providing a definition; providing an effective date.
6
7Be It Enacted by the Legislature of the State of Florida:
8
9     Section 1.  Paragraph (c) of subsection (4) of section
10206.41, Florida Statutes, is amended to read:
11     206.41  State taxes imposed on motor fuel.--
12     (4)
13     (c)1.  Any person who uses any motor fuel for agricultural,
14aquacultural, or commercial fishing, or commercial aviation
15purposes on which fuel the tax imposed by paragraph (1)(e),
16paragraph (1)(f), or paragraph (1)(g) has been paid is entitled
17to a refund of such tax.
18     2.  For the purposes of this paragraph, "agricultural and
19aquacultural purposes" means motor fuel used in any tractor,
20vehicle, or other farm equipment which is used exclusively on a
21farm or for processing farm products on the farm, and no part of
22which fuel is used in any vehicle or equipment driven or
23operated upon the public highways of this state. This
24restriction does not apply to the movement of a farm vehicle or
25farm equipment between farms. The transporting of bees by water
26and the operating of equipment used in the apiary of a beekeeper
27shall be also deemed an agricultural purpose.
28     3.  For the purposes of this paragraph, "commercial fishing
29and aquacultural purposes" means motor fuel used in the
30operation of boats, vessels, or equipment used exclusively for
31the taking of fish, crayfish, oysters, shrimp, or sponges from
32salt or fresh waters under the jurisdiction of the state for
33resale to the public, and no part of which fuel is used in any
34vehicle or equipment driven or operated upon the highways of
35this state; however, the term may in no way be construed to
36include fuel used for sport or pleasure fishing.
37     4.  For the purposes of this paragraph, "commercial
38aviation purposes" means motor fuel used in the operation of
39aviation ground support vehicles or equipment, no part of which
40fuel is used in any vehicle or equipment driven or operated upon
41the highways of this state.
42     Section 2.  This act shall take effect July 1, 2007.


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