Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. HB 5601
       
       
       
       
       
       
                                Ì268468YÎ268468                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/25/2014           .                                
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       following:
       
    1         Senate Amendment to Amendment (477076) (with title
    2  amendment)
    3  
    4         Between lines 98 and 99
    5  insert:
    6         Section 5. Subsection (5) of section 212.05, is amended to
    7  read:
    8         212.05 Sales, storage, use tax.—It is hereby declared to be
    9  the legislative intent that every person is exercising a taxable
   10  privilege who engages in the business of selling tangible
   11  personal property at retail in this state, including the
   12  business of making mail order sales, or who rents or furnishes
   13  any of the things or services taxable under this chapter, or who
   14  stores for use or consumption in this state any item or article
   15  of tangible personal property as defined herein and who leases
   16  or rents such property within the state.
   17         (5) Notwithstanding any other provision of this chapter,
   18  the maximum amount of tax imposed under this chapter and
   19  collected on each sale or use of a boat in this state may not
   20  exceed $18,000 and for each repair of a boat in this state may
   21  not exceed $120,000.
   22  
   23  ================= T I T L E  A M E N D M E N T ================
   24  And the title is amended as follows:
   25         Delete line 387
   26  and insert:
   27         the communications services tax; amending s. 212.05,
   28         F.S.; providing a cap on the amount of sales tax
   29         collected for the repair of a boat; amending s.
   30         212.20,