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The Committee on Finance and Tax (Deutch) recommended the

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following amendment:

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     Senate Amendment (with directory and title amendments)

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     Between lines 33 and 34,

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insert:

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     (y) Charter fishing vessels.--The charge for chartering any

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boat or vessel, with the crew furnished, solely for the purpose

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of fishing is exempt from the tax imposed under s. 212.04 or s.

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212.05. This exemption does not apply to any charge to enter or

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stay upon any "head-boat," party boat, or other boat or vessel.

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Nothing in this paragraph shall be construed to exempt any boat

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from sales or use tax upon the purchase thereof except as

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provided in paragraph (t) and s. 212.05.

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====== D I R E C T O R Y  C L A U S E  A M E N D M E N T =====

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And the directory clause is amended as follows:

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     Delete lines 8-9

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and insert:

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     Section 1.  Paragraphs (d) and (y) of subsection (7) of

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section 212.08, Florida Statutes, are amended, and present

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paragraphs (z) through (fff) of that subsection are redesignated

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as paragraphs (y) through (eee), respectively, to read:

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line 4, after the semicolon,

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insert:

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repealing the exemption for charter fishing vessels;

4/1/2008  7:55:00 AM     30-06172-08