September 30, 2020
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       Florida Senate - 2010                             CS for SB 1730
       
       
       
       By the Committee on Higher Education; and Senator Oelrich
       
       
       
       
       589-02717-10                                          20101730c1
    1                        A bill to be entitled                      
    2         An act relating to biodiesel fuel; amending s.
    3         206.874, F.S.; exempting biodiesel fuel manufactured
    4         by a public or private secondary school from taxation
    5         under certain circumstances; specifying the
    6         circumstances under which a public or private
    7         secondary school that manufactures biodiesel fuel is
    8         exempt from certain registration requirements;
    9         providing an effective date.
   10  
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Section 206.874, Florida Statutes, is amended to
   14  read:
   15         206.874 Exemptions.—
   16         (1) The provisions of this part requiring the payment of
   17  taxes do not apply to any of the following:
   18         (a) The removal from a terminal or refinery of, or the
   19  entry or sale of, any diesel fuel if all of the following apply:
   20         1. The person otherwise liable for tax is a diesel fuel
   21  registrant;
   22         2. In the case of a removal from a terminal, the terminal
   23  is an approved terminal; and
   24         3. The diesel fuel satisfies the dyeing and marking
   25  requirements of s. 206.8741.
   26         (b) Any entry by a licensed importer into this state of
   27  diesel fuel on which taxes have been imposed by this chapter on
   28  a diesel fuel registrant pursuant to an agreement entered into
   29  with the department as provided by s. 206.872.
   30         (c) The removal of diesel fuel if all of the following
   31  apply:
   32         1. The diesel fuel is removed by rail car from an approved
   33  refinery or terminal and is received at an approved refinery or
   34  terminal; and
   35         2. The refinery and the terminal are operated by the same
   36  diesel fuel registrant.
   37         (d) Diesel fuel which, pursuant to the contract of sale, is
   38  required to be shipped and is shipped to a point outside of this
   39  state by a supplier by means of any of the following:
   40         1. Facilities operated by the supplier.
   41         2. Delivery by the supplier to a carrier, customs broker,
   42  or forwarding agent, whether hired by the purchaser or not, for
   43  shipment to such out-of-state point.
   44         3. Delivery by the supplier to any vessel clearing from a
   45  port of this state for a port outside of this state and actually
   46  exported from this state in the vessel.
   47         (e) Diesel fuel which is destined for delivery to a
   48  location outside of this state on which the diesel fuel
   49  registrant is required to collect the taxes of the destination
   50  state pursuant to an agreement with the state of destination.
   51         (2) Backup tax does not apply to delivery in this state of
   52  diesel fuel into the fuel tank of a diesel-powered motor vehicle
   53  as provided in s. 206.873 for use on a farm for farming
   54  purposes.
   55         (3) Dyed diesel fuel may be purchased and used only for the
   56  following purposes:
   57         (a) Use on a farm for farming purposes.
   58         (b) Exclusive use of a local government.
   59         (c) Use in a vehicle owned by an aircraft museum.
   60         (d) Exclusive use of the American Red Cross.
   61         (e) Use in a vessel employed in the business of commercial
   62  transportation of persons or property or in commercial fishing.
   63         (f) Use in a bus engaged in the transportation of students
   64  and employees of schools.
   65         (g) Use in a local bus service that is open to the public
   66  and travels regular routes.
   67         (h) Exclusive use of a nonprofit educational facility.
   68         (i) Use in a motor vehicle owned by the United States
   69  Government which that is not used on a highway.
   70         (j) Use in a vessel of war.
   71         (k) Use of diesel fuel for home heating.
   72         (l) Use in self-propelled off-road equipment or stationary
   73  equipment subject to tax under s. 212.0501.
   74         (m) Use by a noncommercial vessel.
   75         (4)(a) Notwithstanding the provisions of this section
   76  allowing local governments and school districts to use dyed or
   77  otherwise untaxed diesel fuel in motor vehicles, each county,
   78  municipality, and school district, to qualify for such use, must
   79  first register with the department as a local government user of
   80  diesel fuel.
   81         (b) Local government users of diesel fuel shall be required
   82  to file a return accounting for diesel fuel acquisitions,
   83  inventory, and use, and remit a tax equal to 3 cents of the 4
   84  cent tax required under s. 206.87(1)(a), plus the taxes required
   85  under s. 206.87(1)(b), (c), and (d) each month to the
   86  department.
   87         (c) Any county, municipality, or school district not
   88  licensed as a local government user of diesel fuel shall be
   89  liable for the taxes imposed by s. 206.87(1) directly to the
   90  department for any highway use of untaxed diesel fuels.
   91         (d) Each county, municipality, or school district may
   92  receive a credit for additional taxes paid under s. 206.87 for
   93  the highway use of diesel fuel, provided the purchases of diesel
   94  fuel meet the requirements relating to refunds for motor fuel
   95  purchases under s. 206.41.
   96         (5)(a) Notwithstanding the provisions of this section
   97  allowing local bus transit systems to use dyed or otherwise
   98  untaxed diesel fuel in qualifying motor vehicles providing local
   99  public transportation over regular routes, each qualifying mass
  100  transit provider, to qualify for such use, must first register
  101  with the department as a mass transit system.
  102         (b) Mass transit system providers shall be required to file
  103  a return accounting for diesel fuel acquisitions, inventory, and
  104  use, and remit a tax equal to the taxes required under s.
  105  206.87(1)(a) and (b) each month to the department.
  106         (c) Any local provider not licensed as a mass transit
  107  system shall be liable directly to the department for any
  108  highway use of untaxed diesel fuels.
  109         (d) Each licensed mass transit system may receive a credit
  110  for additional taxes paid under s. 206.87 for the highway use of
  111  diesel fuel, provided the purchases of diesel fuel meet the
  112  requirements relating to refunds for motor fuel purchases under
  113  s. 206.41.
  114         (6) Diesel fuel contained in the fuel tanks of any motor
  115  vehicle entering this state and used to propel such motor
  116  vehicle into Florida from another state shall be exempt from the
  117  taxes imposed by this part but may be taxed under the provisions
  118  of chapter 207. Diesel fuel supplied by a vehicle manufacturer
  119  and contained in the fuel tanks of a new and untitled motor
  120  vehicle shall be exempt from the taxes imposed by this part.
  121  “Fuel tanks” means the reservoir or receptacle attached to the
  122  motor vehicle by the manufacturer as the container for fuel used
  123  to propel the vehicle.
  124         (7)Biodiesel fuel manufactured by a public or private
  125  secondary school that produces less than 1,000 gallons annually
  126  for the sole use at the school, by its employees, or its
  127  students is exempt from the tax imposed by this part. A public
  128  or private secondary school that produces less than 1,000
  129  gallons a year of biodiesel is exempt from the registration
  130  requirements of this chapter.
  131         Section 2. This act shall take effect July 1, 2010.

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