1 | A bill to be entitled |
2 | An act relating to the tax on sales, use, and other |
3 | transactions; amending s. 212.08, F.S.; deleting an |
4 | exemption for sales of drinking water in containers; |
5 | providing an effective date. |
6 |
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7 | Be It Enacted by the Legislature of the State of Florida: |
8 |
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9 | Section 1. Paragraph (a) of subsection (4) of section |
10 | 212.08, Florida Statutes, is amended to read: |
11 | 212.08 Sales, rental, use, consumption, distribution, and |
12 | storage tax; specified exemptions.--The sale at retail, the |
13 | rental, the use, the consumption, the distribution, and the |
14 | storage to be used or consumed in this state of the following |
15 | are hereby specifically exempt from the tax imposed by this |
16 | chapter. |
17 | (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.-- |
18 | (a) Also exempt are: |
19 | 1. Water delivered to the purchaser through pipes or |
20 | conduits or delivered for irrigation purposes. The sale of |
21 | drinking water in bottles, cans, or other containers, including |
22 | water that contains minerals or carbonation in its natural state |
23 | or water to which minerals have been added at a water treatment |
24 | facility regulated by the Department of Environmental Protection |
25 | or the Department of Health, is exempt. This exemption does not |
26 | apply to the sale of drinking water in bottles, cans, or other |
27 | containers if carbonation or flavorings, except those added at a |
28 | water treatment facility, have been added. Water that has been |
29 | enhanced by the addition of minerals and that does not contain |
30 | any added carbonation or flavorings is also exempt. |
31 | 2. All fuels used by a public or private utility, |
32 | including any municipal corporation or rural electric |
33 | cooperative association, in the generation of electric power or |
34 | energy for sale. Fuel other than motor fuel and diesel fuel is |
35 | taxable as provided in this chapter with the exception of fuel |
36 | expressly exempt herein. Motor fuels and diesel fuels are |
37 | taxable as provided in chapter 206, with the exception of those |
38 | motor fuels and diesel fuels used by railroad locomotives or |
39 | vessels to transport persons or property in interstate or |
40 | foreign commerce, which are taxable under this chapter only to |
41 | the extent provided herein. The basis of the tax shall be the |
42 | ratio of intrastate mileage to interstate or foreign mileage |
43 | traveled by the carrier's railroad locomotives or vessels that |
44 | were used in interstate or foreign commerce and that had at |
45 | least some Florida mileage during the previous fiscal year of |
46 | the carrier, such ratio to be determined at the close of the |
47 | fiscal year of the carrier. However, during the fiscal year in |
48 | which the carrier begins its initial operations in this state, |
49 | the carrier's mileage apportionment factor may be determined on |
50 | the basis of an estimated ratio of anticipated miles in this |
51 | state to anticipated total miles for that year, and |
52 | subsequently, additional tax shall be paid on the motor fuel and |
53 | diesel fuels, or a refund may be applied for, on the basis of |
54 | the actual ratio of the carrier's railroad locomotives' or |
55 | vessels' miles in this state to its total miles for that year. |
56 | This ratio shall be applied each month to the total Florida |
57 | purchases made in this state of motor and diesel fuels to |
58 | establish that portion of the total used and consumed in |
59 | intrastate movement and subject to tax under this chapter. The |
60 | basis for imposition of any discretionary surtax shall be set |
61 | forth in s. 212.054. Fuels used exclusively in intrastate |
62 | commerce do not qualify for the proration of tax. |
63 | 3. The transmission or wheeling of electricity. |
64 | Section 2. This act shall take effect July 1, 2009. |