| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from the tax on sales, use, |
| 3 | and other transactions; amending s. 212.08, F.S.; |
| 4 | expanding the exemption for use of certain boiler fuels; |
| 5 | providing for retroactive application; providing an |
| 6 | effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraph (b) of subsection (7) of section |
| 11 | 212.08, Florida Statutes, is amended to read: |
| 12 | 212.08 Sales, rental, use, consumption, distribution, and |
| 13 | storage tax; specified exemptions.--The sale at retail, the |
| 14 | rental, the use, the consumption, the distribution, and the |
| 15 | storage to be used or consumed in this state of the following |
| 16 | are hereby specifically exempt from the tax imposed by this |
| 17 | chapter. |
| 18 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 19 | entity by this chapter do not inure to any transaction that is |
| 20 | otherwise taxable under this chapter when payment is made by a |
| 21 | representative or employee of the entity by any means, |
| 22 | including, but not limited to, cash, check, or credit card, even |
| 23 | when that representative or employee is subsequently reimbursed |
| 24 | by the entity. In addition, exemptions provided to any entity by |
| 25 | this subsection do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter unless the entity has |
| 27 | obtained a sales tax exemption certificate from the department |
| 28 | or the entity obtains or provides other documentation as |
| 29 | required by the department. Eligible purchases or leases made |
| 30 | with such a certificate must be in strict compliance with this |
| 31 | subsection and departmental rules, and any person who makes an |
| 32 | exempt purchase with a certificate that is not in strict |
| 33 | compliance with this subsection and the rules is liable for and |
| 34 | shall pay the tax. The department may adopt rules to administer |
| 35 | this subsection. |
| 36 | (b) Boiler fuels.--When purchased for use as a combustible |
| 37 | fuel, purchases of natural gas, residual oil, recycled oil, |
| 38 | waste oil, solid waste material, coal, sulfur, wood, wood |
| 39 | residues or wood bark used in an industrial manufacturing, |
| 40 | processing, compounding, or production process at a fixed |
| 41 | location in this state are exempt from the taxes imposed by this |
| 42 | chapter.; however, Such exemption shall not be allowed when |
| 43 | unless the purchaser signs a certificate stating that the fuel |
| 44 | to be exempted is primarily for the exclusive use designated in |
| 45 | this paragraph and may be allowed without such a signed |
| 46 | certificate for de minimis uses of such fuels for other purposes |
| 47 | as determined by the department herein. This exemption does not |
| 48 | apply to the use of boiler fuels that are not used in |
| 49 | manufacturing, processing, compounding, or producing items of |
| 50 | tangible personal property for sale, or to the use of boiler |
| 51 | fuels used by any firm subject to regulation by the Division of |
| 52 | Hotels and Restaurants of the Department of Business and |
| 53 | Professional Regulation. |
| 54 | Section 2. This act shall take effect July 1, 2007, and |
| 55 | shall operate retroactively to January 1, 2007. |