Bill No. 1991
Amendment No. 211541
Senate House

1Representative Davis, D. offered the following:
3     Amendment (with title amendment)
4     Between lines 433 and 434, insert:
5     Section 14.  The Department of Revenue shall not, prior to
6June 1, 2005, make or prosecute assessments of gross receipts
7tax on sales from sales of natural gas by any person that is not
8regulated by the Public Service Commission to any person that
9qualifies for the sales tax exemption on purchases of
10electricity provided by s. 212.08 (7)(ff), Florida Statutes. No
11refunds shall be made of any gross receipts tax on such sales
12that has been remitted to the department prior to the effective
13date of this section. Prior to July 1, 2005, the Legislature
14shall evaluate the current gross receipts tax law applicable to
15sales of natural gas to determine whether the law:
16     (1)  Is clear in its application or requires clarification.
17     (2)  Creates competitive disadvantages for Florida
19     (3)  Contributes to erosion of the Public Education Capital
20Outlay and Debt Service Trust Fund.
22================ T I T L E  A M E N D M E N T =============
23     Between lines 53 and 54, insert:
24prohibiting the Department of Revenue from making or prosecuting
25assessments of gross receipts tax on sales of natural gas to
26industrial customers under certain circumstances; prohibiting
27refunds of taxes remitted to the department on such sales;
28requiring the Legislature to evaluate current gross receipts tax
29law applicable to sales of natural gas for certain purposes;

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

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