May 21, 2019
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       Florida Senate - 2010                                     SB 152
       
       
       
       By Senator Lynn
       
       
       
       
       7-00022-10                                             2010152__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.08, F.S.; deleting an
    4         exemption for sales of drinking water in containers;
    5         providing an effective date.
    6  
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (a) of subsection (4) of section
   10  212.08, Florida Statutes, is amended to read:
   11         212.08 Sales, rental, use, consumption, distribution, and
   12  storage tax; specified exemptions.—The sale at retail, the
   13  rental, the use, the consumption, the distribution, and the
   14  storage to be used or consumed in this state of the following
   15  are hereby specifically exempt from the tax imposed by this
   16  chapter.
   17         (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
   18         (a) Also exempt are:
   19         1. Water delivered to the purchaser through pipes or
   20  conduits or delivered for irrigation purposes. The sale of
   21  drinking water in bottles, cans, or other containers, including
   22  water that contains minerals or carbonation in its natural state
   23  or water to which minerals have been added at a water treatment
   24  facility regulated by the Department of Environmental Protection
   25  or the Department of Health, is exempt. This exemption does not
   26  apply to the sale of drinking water in bottles, cans, or other
   27  containers if carbonation or flavorings, except those added at a
   28  water treatment facility, have been added. Water that has been
   29  enhanced by the addition of minerals and that does not contain
   30  any added carbonation or flavorings is also exempt.
   31         2. All fuels used by a public or private utility, including
   32  any municipal corporation or rural electric cooperative
   33  association, in the generation of electric power or energy for
   34  sale. Fuel other than motor fuel and diesel fuel is taxable as
   35  provided in this chapter with the exception of fuel expressly
   36  exempt herein. Motor fuels and diesel fuels are taxable as
   37  provided in chapter 206, with the exception of those motor fuels
   38  and diesel fuels used by railroad locomotives or vessels to
   39  transport persons or property in interstate or foreign commerce,
   40  which are taxable under this chapter only to the extent provided
   41  herein. The basis of the tax shall be the ratio of intrastate
   42  mileage to interstate or foreign mileage traveled by the
   43  carrier’s railroad locomotives or vessels that were used in
   44  interstate or foreign commerce and that had at least some
   45  Florida mileage during the previous fiscal year of the carrier,
   46  such ratio to be determined at the close of the fiscal year of
   47  the carrier. However, during the fiscal year in which the
   48  carrier begins its initial operations in this state, the
   49  carrier’s mileage apportionment factor may be determined on the
   50  basis of an estimated ratio of anticipated miles in this state
   51  to anticipated total miles for that year, and subsequently,
   52  additional tax shall be paid on the motor fuel and diesel fuels,
   53  or a refund may be applied for, on the basis of the actual ratio
   54  of the carrier’s railroad locomotives’ or vessels’ miles in this
   55  state to its total miles for that year. This ratio shall be
   56  applied each month to the total Florida purchases made in this
   57  state of motor and diesel fuels to establish that portion of the
   58  total used and consumed in intrastate movement and subject to
   59  tax under this chapter. The basis for imposition of any
   60  discretionary surtax shall be set forth in s. 212.054. Fuels
   61  used exclusively in intrastate commerce do not qualify for the
   62  proration of tax.
   63         3. The transmission or wheeling of electricity.
   64         Section 2. This act shall take effect July 1, 2010.

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