Florida Senate - 2013 COMMITTEE AMENDMENT
Bill No. CS for SB 960
Barcode 138984
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/11/2013 .
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Appropriations Subcommittee on Finance and Tax (Simmons)
recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (k) of subsection (1) of section
6 212.05, Florida Statutes, is amended to read:
7 212.05 Sales, storage, use tax.—It is hereby declared to be
8 the legislative intent that every person is exercising a taxable
9 privilege who engages in the business of selling tangible
10 personal property at retail in this state, including the
11 business of making mail order sales, or who rents or furnishes
12 any of the things or services taxable under this chapter, or who
13 stores for use or consumption in this state any item or article
14 of tangible personal property as defined herein and who leases
15 or rents such property within the state.
16 (1) For the exercise of such privilege, a tax is levied on
17 each taxable transaction or incident, which tax is due and
18 payable as follows:
19 (k) At the rate of 6 percent of the sales price of each
20 gallon of diesel fuel not taxed under chapter 206 purchased for
21 use in a vessel, except dyed diesel fuel that is exempt pursuant
22 to s. 212.08(4)(a)(4).
23 Section 2. Paragraph (a) of subsection (4) of section
24 212.08, Florida Statutes, is amended to read:
25 212.08 Sales, rental, use, consumption, distribution, and
26 storage tax; specified exemptions.—The sale at retail, the
27 rental, the use, the consumption, the distribution, and the
28 storage to be used or consumed in this state of the following
29 are hereby specifically exempt from the tax imposed by this
30 chapter.
31 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
32 (a) Also exempt are:
33 1. Water delivered to the purchaser through pipes or
34 conduits or delivered for irrigation purposes. The sale of
35 drinking water in bottles, cans, or other containers, including
36 water that contains minerals or carbonation in its natural state
37 or water to which minerals have been added at a water treatment
38 facility regulated by the Department of Environmental Protection
39 or the Department of Health, is exempt. This exemption does not
40 apply to the sale of drinking water in bottles, cans, or other
41 containers if carbonation or flavorings, except those added at a
42 water treatment facility, have been added. Water that has been
43 enhanced by the addition of minerals and that does not contain
44 any added carbonation or flavorings is also exempt.
45 2. All fuels used by a public or private utility, including
46 a any municipal corporation or rural electric cooperative
47 association, in the generation of electric power or energy for
48 sale. Fuel other than motor fuel and diesel fuel is taxable as
49 provided in this chapter with the exception of fuel expressly
50 exempt herein. Motor fuels and diesel fuels are taxable as
51 provided in chapter 206, with the exception of those motor fuels
52 and diesel fuels used by railroad locomotives or vessels to
53 transport persons or property in interstate or foreign commerce,
54 which are taxable under this chapter only to the extent provided
55 herein. The basis of the tax shall be the ratio of intrastate
56 mileage to interstate or foreign mileage traveled by the
57 carrier’s railroad locomotives or vessels that were used in
58 interstate or foreign commerce and that had at least some
59 Florida mileage in this state during the previous fiscal year of
60 the carrier, such ratio to be determined at the close of the
61 fiscal year of the carrier. However, during the fiscal year in
62 which the carrier begins its initial operations in this state,
63 the carrier’s mileage apportionment factor may be determined on
64 the basis of an estimated ratio of anticipated miles in this
65 state to anticipated total miles for that year, and
66 subsequently, additional tax shall be paid on the motor fuel and
67 diesel fuels, or a refund may be applied for, on the basis of
68 the actual ratio of the carrier’s railroad locomotives’ or
69 vessels’ miles in this state to its total miles for that year.
70 This ratio shall be applied each month to the total Florida
71 purchases made in this state of motor and diesel fuels to
72 establish that portion of the total used and consumed in
73 intrastate movement and subject to tax under this chapter. The
74 basis for imposition of any discretionary surtax shall be set
75 forth in s. 212.054. Fuels used exclusively in intrastate
76 commerce do not qualify for the proration of tax.
77 3. The transmission or wheeling of electricity.
78 4. Dyed diesel fuel placed into the storage tank of a
79 vessel designed, constructed, and used exclusively for the
80 taking of shrimp from salt and fresh waters for sale. The
81 exemption does not apply unless the purchaser of the dyed diesel
82 fuel provides the seller with a written statement, signed by the
83 purchaser, verifying that the dyed diesel fuel is to be used by
84 the vessel exclusively for the taking of shrimp from salt and
85 fresh waters for sale. Any dyed diesel fuel that is not used
86 exclusively as verified in such statement is subject to the tax
87 levied under s. 212.05(1)(k), and is due and payable by the
88 purchaser.
89 Section 3. This act shall take effect July 1, 2013.
90
91
92 ================= T I T L E A M E N D M E N T ================
93 And the title is amended as follows:
94 Delete everything before the enacting clause
95 and insert:
96 A bill to be entitled
97 An act relating to the tax on sales, use, and other
98 transactions; amending ss. 212.05 and 212.08, F.S.;
99 providing a sales tax exemption for dyed diesel fuel
100 used in commercial shrimping; providing an effective
101 date.