Florida Senate - 2009                          SENATOR AMENDMENT
       Bill No. CS/CS/HB 7031, 1st Eng.
       
       
       
       
       
       
                                Barcode 787708                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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               Floor: 1a/RE/3R         .                                
             04/30/2009 05:25 PM       .                                
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       Senator Garcia moved the following:
       
    1         Senate Amendment to Amendment (837800) 
    2  
    3         Between lines 758 and 759
    4  insert:
    5         Section 6. Paragraph (b) of subsection (5) of section
    6  220.15, Florida Statutes, is amended to read:
    7         220.15 Apportionment of adjusted federal income.—
    8         (5) The sales factor is a fraction the numerator of which
    9  is the total sales of the taxpayer in this state during the
   10  taxable year or period and the denominator of which is the total
   11  sales of the taxpayer everywhere during the taxable year or
   12  period.
   13         (b)1. Sales of tangible personal property occur in this
   14  state if the property is delivered or shipped to a purchaser
   15  within this state, regardless of the f.o.b. point, other
   16  conditions of the sale, or ultimate destination of the property,
   17  unless shipment is made via a common or contract carrier.
   18  However, for industries in NAICS National SIC Industry Number
   19  311411 2037, if the ultimate destination of the product is to a
   20  location outside this state, regardless of the method of
   21  shipment or f.o.b. point, the sale shall not be deemed to occur
   22  in this state. As used in this paragraph, “NAICS” means those
   23  classifications contained in the North American Industry
   24  Classification System, as published in 2007 by the Office of
   25  Management and Budget, Executive Office of the President.
   26         2. When citrus fruit is delivered by a cooperative for a
   27  grower-member, by a grower-member to a cooperative, or by a
   28  grower-participant to a Florida processor, the sales factor for
   29  the growers for such citrus fruit delivered to such processor
   30  shall be the same as the sales factor for the most recent
   31  taxable year of that processor. That sales factor, expressed
   32  only as a percentage and not in terms of the dollar volume of
   33  sales, so as to protect the confidentiality of the sales of the
   34  processor, shall be furnished on the request of such a grower
   35  promptly after it has been determined for that taxable year.
   36         3. Reimbursement of expenses under an agency contract
   37  between a cooperative, a grower-member of a cooperative, or a
   38  grower and a processor is not a sale within this state.
   39