Senate Bill sb0090

    Florida Senate - 2007                                    SB 90

    By Senator King





    8-55-07

  1                      A bill to be entitled

  2         An act relating to state taxes imposed on motor

  3         fuel; amending s. 206.41, F.S.; providing for

  4         refunds on taxes paid for motor fuel used for

  5         commercial aviation purposes; defining the term

  6         "commercial aviation purposes"; providing an

  7         effective date.

  8  

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

10  

11         Section 1.  Paragraph (c) of subsection (4) of section

12  206.41, Florida Statutes, is amended to read:

13         206.41  State taxes imposed on motor fuel.--

14         (4)

15         (c)1.  Any person who uses any motor fuel for

16  agricultural, aquacultural, or commercial fishing, or

17  commercial aviation purposes on which fuel the tax imposed by

18  paragraph (1)(e), paragraph (1)(f), or paragraph (1)(g) has

19  been paid is entitled to a refund of such tax.

20         2.  For the purposes of this paragraph, "agricultural

21  and aquacultural purposes" means motor fuel used in any

22  tractor, vehicle, or other farm equipment which is used

23  exclusively on a farm or for processing farm products on the

24  farm, and no part of which fuel is used in any vehicle or

25  equipment driven or operated upon the public highways of this

26  state.  This restriction does not apply to the movement of a

27  farm vehicle or farm equipment between farms. The transporting

28  of bees by water and the operating of equipment used in the

29  apiary of a beekeeper shall be also deemed an agricultural

30  purpose.

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






    Florida Senate - 2007                                    SB 90
    8-55-07




 1         3.  For the purposes of this paragraph, "commercial

 2  fishing and aquacultural purposes" means motor fuel used in

 3  the operation of boats, vessels, or equipment used exclusively

 4  for the taking of fish, crayfish, oysters, shrimp, or sponges

 5  from salt or fresh waters under the jurisdiction of the state

 6  for resale to the public, and no part of which fuel is used in

 7  any vehicle or equipment driven or operated upon the highways

 8  of this state; however, the term may in no way be construed to

 9  include fuel used for sport or pleasure fishing.

10         4.  For the purposes of this paragraph, "commercial

11  aviation purposes" means motor fuel used in the operation of

12  aviation ground support vehicles or equipment, no part of

13  which fuel is used in any vehicle or equipment driven or

14  operated upon the public highways of this state. An initial

15  application for refund of taxes paid under this section

16  applies immediately upon the date of the initial application.

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

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20                          SENATE SUMMARY

21    Provides for a refund of state taxes imposed on motor
      fuel that is used for "commercial aviation purposes" as
22    defined in the act.

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