August 03, 2020
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_h0167__
HB 167

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.08, F.S.; deleting an
4exemption for sales of drinking water in containers;
5providing an effective date.
6
7Be It Enacted by the Legislature of the State of Florida:
8
9     Section 1.  Paragraph (a) of subsection (4) of section
10212.08, Florida Statutes, is amended to read:
11     212.08  Sales, rental, use, consumption, distribution, and
12storage tax; specified exemptions.--The sale at retail, the
13rental, the use, the consumption, the distribution, and the
14storage to be used or consumed in this state of the following
15are hereby specifically exempt from the tax imposed by this
16chapter.
17     (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.--
18     (a)  Also exempt are:
19     1.  Water delivered to the purchaser through pipes or
20conduits or delivered for irrigation purposes. The sale of
21drinking water in bottles, cans, or other containers, including
22water that contains minerals or carbonation in its natural state
23or water to which minerals have been added at a water treatment
24facility regulated by the Department of Environmental Protection
25or the Department of Health, is exempt. This exemption does not
26apply to the sale of drinking water in bottles, cans, or other
27containers if carbonation or flavorings, except those added at a
28water treatment facility, have been added. Water that has been
29enhanced by the addition of minerals and that does not contain
30any added carbonation or flavorings is also exempt.
31     2.  All fuels used by a public or private utility,
32including any municipal corporation or rural electric
33cooperative association, in the generation of electric power or
34energy for sale. Fuel other than motor fuel and diesel fuel is
35taxable as provided in this chapter with the exception of fuel
36expressly exempt herein. Motor fuels and diesel fuels are
37taxable as provided in chapter 206, with the exception of those
38motor fuels and diesel fuels used by railroad locomotives or
39vessels to transport persons or property in interstate or
40foreign commerce, which are taxable under this chapter only to
41the extent provided herein. The basis of the tax shall be the
42ratio of intrastate mileage to interstate or foreign mileage
43traveled by the carrier's railroad locomotives or vessels that
44were used in interstate or foreign commerce and that had at
45least some Florida mileage during the previous fiscal year of
46the carrier, such ratio to be determined at the close of the
47fiscal year of the carrier. However, during the fiscal year in
48which the carrier begins its initial operations in this state,
49the carrier's mileage apportionment factor may be determined on
50the basis of an estimated ratio of anticipated miles in this
51state to anticipated total miles for that year, and
52subsequently, additional tax shall be paid on the motor fuel and
53diesel fuels, or a refund may be applied for, on the basis of
54the actual ratio of the carrier's railroad locomotives' or
55vessels' miles in this state to its total miles for that year.
56This ratio shall be applied each month to the total Florida
57purchases made in this state of motor and diesel fuels to
58establish that portion of the total used and consumed in
59intrastate movement and subject to tax under this chapter. The
60basis for imposition of any discretionary surtax shall be set
61forth in s. 212.054. Fuels used exclusively in intrastate
62commerce 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.


CODING: Words stricken are deletions; words underlined are additions.
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