| 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, 2010. |