January 19, 2021
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       Florida Senate - 2010                                    SB 2454
       By Senator Negron
       28-01445A-10                                          20102454__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; providing a short title; amending s.
    4         212.05, F.S.; imposing a maximum limitation on the
    5         amount of tax collected on sales of boats in this
    6         state; providing an effective date.
    8         WHEREAS, Florida’s maritime and boating industry, including
    9  the sale and servicing of large boats, has historically been a
   10  significant component of Florida’s economy, with over 220,000
   11  people employed in this and related industries, and
   12         WHEREAS, the boating industry not only creates significant
   13  numbers of jobs in Florida, but also attracts large amounts of
   14  capital, causes significant tax revenue to be collected, and
   15  creates extensive indirect jobs and other benefits, and
   16         WHEREAS, the voters in Florida made clear in the most
   17  recent election that, by amending Florida’s constitution, they
   18  value highly Florida’s working waterfronts and want to see those
   19  waterfronts taking advantage of Florida’s natural amenities and
   20  adding further to employment and capital investment in Florida,
   21  and
   22         WHEREAS, current tax policy discourages the purchase, use,
   23  and maintenance of boats in Florida and actually requires
   24  certain purchasers to leave the state to avoid unnecessary
   25  taxation, with a resulting loss of jobs, capital investment, and
   26  sales and use tax revenue, and
   27         WHEREAS, current law and policy results in little or no
   28  sales tax revenue collection on the purchase and sale of large
   29  boats because of far more advantageous law and policy in other
   30  jurisdictions, including offshore, and
   31         WHEREAS, changing tax policy to encourage the sale, use,
   32  maintenance, repair, and overhaul of boats in Florida would
   33  energize Florida’s economy, create jobs, attract capital, and
   34  generate additional sales and use tax revenue, and, indirectly,
   35  assist law enforcement and the United States Department of
   36  Homeland Security by decreasing the number of offshore
   37  registered boats in Florida’s and America’s waters, NOW,
   40  Be It Enacted by the Legislature of the State of Florida:
   42         Section 1. This act may be cited as the “Florida Maritime
   43  Full Employment Act.”
   44         Section 2. Subsection (5) is added to section 212.05,
   45  Florida Statutes, to read:
   46         212.05 Sales, storage, use tax.—It is hereby declared to be
   47  the legislative intent that every person is exercising a taxable
   48  privilege who engages in the business of selling tangible
   49  personal property at retail in this state, including the
   50  business of making mail order sales, or who rents or furnishes
   51  any of the things or services taxable under this chapter, or who
   52  stores for use or consumption in this state any item or article
   53  of tangible personal property as defined herein and who leases
   54  or rents such property within the state.
   55         (5) Notwithstanding any other provision of this chapter,
   56  the maximum amount of tax imposed under this chapter and
   57  collected on each sale or use of a boat in this state may not
   58  exceed $18,000.
   59         Section 3. This act shall take effect July 1, 2010.

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