Florida Senate - 2013 PROPOSED COMMITTEE SUBSTITUTE Bill No. CS for SB 960 Barcode 243574 576-04171-13 Proposed Committee Substitute by the Committee on Appropriations (Appropriations Subcommittee on Finance and Tax) 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; amending ss. 212.05 and 212.08, F.S.; 4 providing a sales tax exemption for dyed diesel fuel 5 used in commercial shrimping; providing an effective 6 date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (k) of subsection (1) of section 11 212.05, Florida Statutes, is amended to read: 12 212.05 Sales, storage, use tax.—It is hereby declared to be 13 the legislative intent that every person is exercising a taxable 14 privilege who engages in the business of selling tangible 15 personal property at retail in this state, including the 16 business of making mail order sales, or who rents or furnishes 17 any of the things or services taxable under this chapter, or who 18 stores for use or consumption in this state any item or article 19 of tangible personal property as defined herein and who leases 20 or rents such property within the state. 21 (1) For the exercise of such privilege, a tax is levied on 22 each taxable transaction or incident, which tax is due and 23 payable as follows: 24 (k) At the rate of 6 percent of the sales price of each 25 gallon of diesel fuel not taxed under chapter 206 purchased for 26 use in a vessel, except dyed diesel fuel that is exempt pursuant 27 to s. 212.08(4)(a)(4). 28 Section 2. Paragraph (a) of subsection (4) of section 29 212.08, Florida Statutes, is amended to read: 30 212.08 Sales, rental, use, consumption, distribution, and 31 storage tax; specified exemptions.—The sale at retail, the 32 rental, the use, the consumption, the distribution, and the 33 storage to be used or consumed in this state of the following 34 are hereby specifically exempt from the tax imposed by this 35 chapter. 36 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.— 37 (a) Also exempt are: 38 1. Water delivered to the purchaser through pipes or 39 conduits or delivered for irrigation purposes. The sale of 40 drinking water in bottles, cans, or other containers, including 41 water that contains minerals or carbonation in its natural state 42 or water to which minerals have been added at a water treatment 43 facility regulated by the Department of Environmental Protection 44 or the Department of Health, is exempt. This exemption does not 45 apply to the sale of drinking water in bottles, cans, or other 46 containers if carbonation or flavorings, except those added at a 47 water treatment facility, have been added. Water that has been 48 enhanced by the addition of minerals and that does not contain 49 any added carbonation or flavorings is also exempt. 50 2. All fuels used by a public or private utility, including 51 aanymunicipal corporation or rural electric cooperative 52 association, in the generation of electric power or energy for 53 sale. Fuel other than motor fuel and diesel fuel is taxable as 54 provided in this chapter with the exception of fuel expressly 55 exempt herein. Motor fuels and diesel fuels are taxable as 56 provided in chapter 206, with the exception of those motor fuels 57 and diesel fuels used by railroad locomotives or vessels to 58 transport persons or property in interstate or foreign commerce, 59 which are taxable under this chapter only to the extent provided 60 herein. The basis of the tax shall be the ratio of intrastate 61 mileage to interstate or foreign mileage traveled by the 62 carrier’s railroad locomotives or vessels that were used in 63 interstate or foreign commerce and that had at least some 64Floridamileage in this state during the previous fiscal year of 65 the carrier, such ratio to be determined at the close of the 66 fiscal year of the carrier. However, during the fiscal year in 67 which the carrier begins its initial operations in this state, 68 the carrier’s mileage apportionment factor may be determined on 69 the basis of an estimated ratio of anticipated miles in this 70 state to anticipated total miles for that year, and 71 subsequently, additional tax shall be paid on the motor fuel and 72 diesel fuels, or a refund may be applied for, on the basis of 73 the actual ratio of the carrier’s railroad locomotives’ or 74 vessels’ miles in this state to its total miles for that year. 75 This ratio shall be applied each month to the totalFlorida76 purchases made in this state of motor and diesel fuels to 77 establish that portion of the total used and consumed in 78 intrastate movement and subject to tax under this chapter. The 79 basis for imposition of any discretionary surtax shall be set 80 forth in s. 212.054. Fuels used exclusively in intrastate 81 commerce do not qualify for the proration of tax. 82 3. The transmission or wheeling of electricity. 83 4. Dyed diesel fuel placed into the storage tank of a 84 vessel designed, constructed, and used exclusively for the 85 taking of shrimp from salt and fresh waters for sale. The 86 exemption does not apply unless the purchaser of the dyed diesel 87 fuel provides the seller with a written statement, signed by the 88 purchaser, verifying that the dyed diesel fuel is to be used by 89 the vessel exclusively for the taking of shrimp from salt and 90 fresh waters for sale. Any dyed diesel fuel that is not used 91 exclusively as verified in such statement is subject to the tax 92 levied under s. 212.05(1)(k), and is due and payable by the 93 purchaser. 94 Section 3. This act shall take effect July 1, 2013.