1

The Committee on Finance and Tax (Deutch) recommended the

2

following amendment:

3

4

     Senate Amendment (with title amendments)

5

     Delete line(s) 8-14

6

and insert:

7

     Section 1.  Paragraph (a) of subsection (4) and paragraph

8

(d) of subsection (7) of section 212.08, Florida Statutes, are

9

amended to read:

10

     212.08  Sales, rental, use, consumption, distribution, and

11

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

12

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

13

storage to be used or consumed in this state of the following are

14

hereby specifically exempt from the tax imposed by this chapter.

15

     (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.--

16

     (a)  Also exempt are:

17

     1.  Water delivered to the purchaser through pipes or

18

conduits or delivered for irrigation purposes. The sale of

19

drinking water in bottles, cans, or other containers, including

20

water that contains minerals or carbonation in its natural state

21

or water to which minerals have been added at a water treatment

22

facility regulated by the Department of Environmental Protection

23

or the Department of Health, is exempt. This exemption does not

24

apply to the sale of drinking water in bottles, cans, or other

25

containers if carbonation or flavorings, except those added at a

26

water treatment facility, have been added. Water that has been

27

enhanced by the addition of minerals and that does not contain

28

any added carbonation or flavorings is also exempt.

29

     2.  All fuels used by a public or private utility, including

30

any municipal corporation or rural electric cooperative

31

association, in the generation of electric power or energy for

32

sale. Fuel other than motor fuel and diesel fuel is taxable as

33

provided in this chapter with the exception of fuel expressly

34

exempt herein. Motor fuels and diesel fuels are taxable as

35

provided in chapter 206, with the exception of those motor fuels

36

and diesel fuels used by railroad locomotives or vessels to

37

transport persons or property in interstate or foreign commerce,

38

which are taxable under this chapter only to the extent provided

39

herein. The basis of the tax shall be the ratio of intrastate

40

mileage to interstate or foreign mileage traveled by the

41

carrier's railroad locomotives or vessels that were used in

42

interstate or foreign commerce and that had at least some Florida

43

mileage during the previous fiscal year of the carrier, such

44

ratio to be determined at the close of the fiscal year of the

45

carrier. However, during the fiscal year in which the carrier

46

begins its initial operations in this state, the carrier's

47

mileage apportionment factor may be determined on the basis of an

48

estimated ratio of anticipated miles in this state to anticipated

49

total miles for that year, and subsequently, additional tax shall

50

be paid on the motor fuel and diesel fuels, or a refund may be

51

applied for, on the basis of the actual ratio of the carrier's

52

railroad locomotives' or vessels' miles in this state to its

53

total miles for that year. This ratio shall be applied each month

54

to the total Florida purchases made in this state of motor and

55

diesel fuels to establish that portion of the total used and

56

consumed in intrastate movement and subject to tax under this

57

chapter. The basis for imposition of any discretionary surtax

58

shall be set forth in s. 212.054. Fuels used exclusively in

59

intrastate commerce do not qualify for the proration of tax.

60

     3.  The transmission or wheeling of electricity.

61

62

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

63

And the title is amended as follows:

64

     On line(s) 3, after the second semicolon,

65

insert:

66

deleting the tax exemption for water in bottles, cans or

67

other containers;

4/1/2008  7:57:00 AM     30-06174-08