| 1 | Representative Rehwinkel Vasilinda offered the following: |
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| 3 | Amendment (with directory and title amendments) |
| 4 | Between lines 501-502, insert: |
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| 6 | (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.-- |
| 7 | (a) Also exempt are: |
| 8 | 1. Water delivered to the purchaser through pipes or |
| 9 | conduits or delivered for irrigation purposes. The sale of |
| 10 | drinking water in individual bottles, cans, or other containers |
| 11 | holding 36 ounces or more, including water that contains |
| 12 | minerals or carbonation in its natural state or water to which |
| 13 | minerals have been added at a water treatment facility regulated |
| 14 | by the Department of Environmental Protection or the Department |
| 15 | of Health, is exempt. This exemption does not apply to the sale |
| 16 | of drinking water in its natural state in bottles, cans, or |
| 17 | other containers if the individual bottles, cans, or other |
| 18 | containers holding less than 36 ounces or if carbonation or |
| 19 | flavorings, except those added at a water treatment facility, |
| 20 | have been added. Water sold in bottles, cans, or other |
| 21 | containers holding less than 36 ounces that has been enhanced by |
| 22 | the addition of minerals and that does not contain any added |
| 23 | carbonation or flavorings is not also exempt. |
| 24 | 2. All fuels used by a public or private utility, |
| 25 | including any municipal corporation or rural electric |
| 26 | cooperative association, in the generation of electric power or |
| 27 | energy for sale. Fuel other than motor fuel and diesel fuel is |
| 28 | taxable as provided in this chapter with the exception of fuel |
| 29 | expressly exempt herein. Motor fuels and diesel fuels are |
| 30 | taxable as provided in chapter 206, with the exception of those |
| 31 | motor fuels and diesel fuels used by railroad locomotives or |
| 32 | vessels to transport persons or property in interstate or |
| 33 | foreign commerce, which are taxable under this chapter only to |
| 34 | the extent provided herein. The basis of the tax shall be the |
| 35 | ratio of intrastate mileage to interstate or foreign mileage |
| 36 | traveled by the carrier's railroad locomotives or vessels that |
| 37 | were used in interstate or foreign commerce and that had at |
| 38 | least some Florida mileage during the previous fiscal year of |
| 39 | the carrier, such ratio to be determined at the close of the |
| 40 | fiscal year of the carrier. However, during the fiscal year in |
| 41 | which the carrier begins its initial operations in this state, |
| 42 | the carrier's mileage apportionment factor may be determined on |
| 43 | the basis of an estimated ratio of anticipated miles in this |
| 44 | state to anticipated total miles for that year, and |
| 45 | subsequently, additional tax shall be paid on the motor fuel and |
| 46 | diesel fuels, or a refund may be applied for, on the basis of |
| 47 | the actual ratio of the carrier's railroad locomotives' or |
| 48 | vessels' miles in this state to its total miles for that year. |
| 49 | This ratio shall be applied each month to the total Florida |
| 50 | purchases made in this state of motor and diesel fuels to |
| 51 | establish that portion of the total used and consumed in |
| 52 | intrastate movement and subject to tax under this chapter. The |
| 53 | basis for imposition of any discretionary surtax shall be set |
| 54 | forth in s. 212.054. Fuels used exclusively in intrastate |
| 55 | commerce do not qualify for the proration of tax. |
| 56 | 3. The transmission or wheeling of electricity. |
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| 61 | D I R E C T O R Y A M E N D M E N T |
| 62 | Remove line(s) 491-492 and insert: |
| 63 | Section 6. Paragraph (a) of subsection (4) of section |
| 64 | 212.08, Florida Statutes, is amended, paragraph (q) is added to |
| 65 | subsection (5), paragraphs (d), (w), (y), |
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| 68 | ----------------------------------------------------- |
| 69 | T I T L E A M E N D M E N T |
| 70 | Remove line 31 and insert: |
| 71 | interests; amending s. 212.08, F.S.; revising the exemption for |
| 72 | sales of drinking water; exempting sales of certain drinking |
| 73 | water in bottles, cans, or other containers of a certain |
| 74 | capacity; providing a temporary |