Florida Senate - 2013                       CS for CS for SB 960
       
       
       
       By the Committees on Appropriations; and Commerce and Tourism;
       and Senator Bean
       
       
       
       576-04965A-13                                          2013960c2
    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  any municipal 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
   64  Florida mileage 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 total Florida
   76  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 the salt
   90  and 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.