Bill Amendment: FL S7062 | 2023 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Taxation

Status: 2023-05-04 - Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) [S7062 Detail]

Download: Florida-2023-S7062-Senate_Committee_Amendment_928628.html
       Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 7062
       
       
       
       
       
       
                                Ì928628LÎ928628                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Appropriations (Ingoglia) recommended the
       following:
       
       
    1         Senate Amendment (with title amendment)
    2  
    3  
    4         Delete lines 1221 - 1321
    5  and insert:
    6         Section 24. Paragraph (w) is added to subsection (5) and
    7  paragraphs (qqq) through (uuu) are added to subsection (7) of
    8  section 212.08, Florida Statutes, as amended by chapter 2023-17,
    9  Laws of Florida, and paragraph (c) of subsection (5) of that
   10  section 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         (5) EXEMPTIONS; ACCOUNT OF USE.—
   18         (c) Machinery and equipment used in production or storage
   19  of electrical or steam energy.—
   20         1. The purchase of machinery and equipment for use at a
   21  fixed location which machinery and equipment are necessary in
   22  the production of electrical or steam energy resulting from the
   23  burning of hydrogen or boiler fuels other than residual oil is
   24  exempt from the tax imposed by this chapter. Such electrical or
   25  steam energy must be primarily for use in manufacturing,
   26  processing, compounding, or producing for sale items of tangible
   27  personal property in this state. Use of a de minimis amount of
   28  residual fuel to facilitate the burning of nonresidual fuel
   29  shall not reduce the exemption otherwise available under this
   30  paragraph.
   31         2. In facilities where machinery and equipment are
   32  necessary to burn hydrogen, or both residual and nonresidual
   33  fuels, the exemption shall be prorated. Such proration shall be
   34  based upon the production of electrical or steam energy from
   35  nonresidual fuels and hydrogen as a percentage of electrical or
   36  steam energy from all fuels. If it is determined that 15 percent
   37  or less of all electrical or steam energy generated was produced
   38  by burning residual fuel, the full exemption shall apply.
   39  Purchasers claiming a partial exemption shall obtain such
   40  exemption by refund of taxes paid, or as otherwise provided in
   41  the department’s rules.
   42         3. The purchase of equipment for use at a fixed location in
   43  this state, which equipment is necessary for the storage of
   44  electrical energy of at least 5 MW, is exempt from the tax
   45  imposed by this chapter.
   46         4. The department may adopt rules that provide for
   47  implementation of these exemptions this exemption. Purchasers of
   48  machinery and equipment qualifying for one of the exemptions
   49  exemption provided in this paragraph shall furnish the vendor
   50  with an affidavit stating that the item or items to be exempted
   51  are for the use designated herein. Any person furnishing a false
   52  affidavit to the vendor for the purpose of evading payment of
   53  any tax imposed under this chapter shall be subject to the
   54  penalty set forth in s. 212.085 and as otherwise provided by
   55  law. Purchasers with self-accrual authority shall maintain all
   56  documentation necessary to prove the exempt status of purchases.
   57         (w)Renewable natural gas machinery and equipment.
   58         1.As used in this paragraph, the term “renewable natural
   59  gas” means anaerobically generated biogas, landfill gas, or
   60  wastewater treatment gas refined to a methane content of 90
   61  percent or greater, which may be used as transportation fuel or
   62  for electric generation or is of a quality capable of being
   63  injected into a natural gas pipeline. For purposes of this
   64  paragraph, any reference to natural gas includes renewable
   65  natural gas.
   66         2.The purchase of machinery and equipment that is
   67  primarily used in the production, storage, transportation,
   68  compression, or blending of renewable natural gas and that is
   69  used at a fixed location is exempt from the tax imposed by this
   70  chapter.
   71         3.Purchasers of machinery and equipment qualifying for the
   72  exemption provided in this paragraph must furnish the vendor
   73  with an affidavit stating that the item or items to be exempted
   74  are for the use designated herein. Purchasers with self-accrual
   75  authority pursuant to s. 212.183 are not required to provide
   76  this affidavit, but shall maintain all documentation necessary
   77  to prove the exempt status of purchases.
   78         4.A person furnishing a false affidavit to the vendor for
   79  the purpose of evading payment of the tax imposed under this
   80  chapter is subject to the penalty set forth in s. 212.085 and as
   81  otherwise provided by law.
   82         5.The department may adopt rules to administer this
   83  paragraph.
   84         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   85  entity by this chapter do not inure to any transaction that is
   86  otherwise taxable under this chapter when payment is made by a
   87  representative or employee of the entity by any means,
   88  including, but not limited to, cash, check, or credit card, even
   89  when that representative or employee is subsequently reimbursed
   90  by the entity. In addition, exemptions provided to any entity by
   91  this subsection do not inure to any transaction that is
   92  otherwise taxable under this chapter unless the entity has
   93  obtained a sales tax exemption certificate from the department
   94  or the entity obtains or provides other documentation as
   95  required by the department. Eligible purchases or leases made
   96  with such a certificate must be in strict compliance with this
   97  subsection and departmental rules, and any person who makes an
   98  exempt purchase with a certificate that is not in strict
   99  compliance with this subsection and the rules is liable for and
  100  shall pay the tax. The department may adopt rules to administer
  101  this subsection.
  102         (qqq)Baby and toddler products.—Also exempt from the tax
  103  imposed by this chapter are:
  104         1.Baby cribs, including baby playpens and baby play yards;
  105         2.Baby strollers;
  106         3.Baby safety gates;
  107         4.Baby monitors;
  108         5.Child safety cabinet locks and latches and electrical
  109  socket covers;
  110         6.Bicycle child carrier seats and trailers designed for
  111  carrying young children, including any adaptors and accessories
  112  for these seats and trailers;
  113         7.Baby exercisers, jumpers, bouncer seats and swings;
  114         8.Breast pumps, bottle sterilizers, baby bottles and
  115  nipples, pacifiers, and teething rings;
  116         9.Baby wipes;
  117         10.Changing tables and changing pads;
  118         11.Children’s diapers, including single-use diapers,
  119  reusable diapers, and reusable diaper inserts; and
  120         12.Baby and toddler clothing, apparel, and shoes,
  121  primarily intended for and marketed for children age 5 or
  122  younger. Baby and toddler clothing size 5T and smaller and baby
  123  and toddler shoes size 13T and smaller are presumed to be
  124  primarily intended for and marketed for children age 5 or
  125  younger.
  126         (rrr)Diapers and incontinence products.—The sale for human
  127  use of diapers, incontinence undergarments, incontinence pads,
  128  or incontinence liners is exempt from the tax imposed by this
  129  chapter.
  130         (sss)Oral hygiene products.
  131         1.Also exempt from the tax imposed by this chapter are
  132  oral hygiene products.
  133         2.As used in this paragraph, the term “oral hygiene
  134  products” means electric and manual toothbrushes, toothpaste,
  135  dental floss, dental picks, oral irrigators, and mouthwash.
  136         (ttt) Firearm safety devices.—The sale of the following are
  137  exempt from the tax imposed by this chapter:
  138         1.A firearm safe, firearm lockbox, firearm case, or other
  139  device that is designed to be used to store a firearm and that
  140  is designed to be unlocked only by means of a key, a
  141  combination, or other similar means.
  142         2.A firearm trigger lock or firearm cable lock that, when
  143  installed on a firearm, is designed to prevent the firearm from
  144  being operated without first deactivating the device and that is
  145  designed to be unlocked only by means of a key, a combination,
  146  or other similar means.
  147         (uuu)Small private investigative agencies.
  148         1.As used in this paragraph, the term:
  149         a.“Private investigation services” has the same meaning as
  150  the term “private investigation” as defined in s. 493.6101(17).
  151         b.“Small private investigative agency” means a private
  152  investigator licensed under s. 493.6201 which:
  153         (I)Employs three or fewer full-time or part-time
  154  employees, including those performing services pursuant to an
  155  employee leasing arrangement as defined in s. 468.520(4), in
  156  total; and
  157         (II)During the previous calendar year, performed private
  158  investigation services otherwise taxable under this chapter in
  159  which the charges for the services performed were less than
  160  $150,000 for all its businesses related through common
  161  ownership.
  162         2.The sale of private investigation services by a small
  163  private investigative agency to a client is exempt from the tax
  164  imposed by this chapter.
  165         3.The exemption provided by this paragraph may not apply
  166  in the first calendar year that a small private investigative
  167  agency conducts sales of private investigation services taxable
  168  under this chapter.
  169         Section 25. Subsection (1) of section 194.036, Florida
  170  Statutes, is amended to read:
  171         194.036 Appeals.—Appeals of the decisions of the board
  172  shall be as follows:
  173         (1) If the property appraiser disagrees with the decision
  174  of the board, he or she may appeal the decision to the circuit
  175  court if one or more of the following criteria are met:
  176         (a) The property appraiser determines and affirmatively
  177  asserts in any legal proceeding that there is a specific
  178  constitutional or statutory violation, or a specific violation
  179  of administrative rules, in the decision of the board, except
  180  that nothing herein shall authorize the property appraiser to
  181  institute any suit to challenge the validity of any portion of
  182  the constitution or of any duly enacted legislative act of this
  183  state.;
  184         (b) There is a variance from the property appraiser’s
  185  assessed value in excess of the following: 20 15 percent
  186  variance from any assessment of $250,000 $50,000 or less; 15 10
  187  percent variance from any assessment in excess of $250,000
  188  $50,000 but not in excess of $1 million $500,000; 7.5 percent
  189  variance from any assessment in excess of $1 million $500,000
  190  but not in excess of $2.5 $1 million; or 5 percent variance from
  191  any assessment in excess of $2.5 $1 million.; or
  192         (c) There is an assertion by the property appraiser to the
  193  Department of Revenue that there exists a consistent and
  194  continuous violation of the intent of the law or administrative
  195  rules by the value adjustment board in its decisions. The
  196  property appraiser shall notify the department of those portions
  197  of the tax roll for which the assertion is made. The department
  198  shall thereupon notify the clerk of the board who shall, within
  199  15 days of the notification by the department, send the written
  200  decisions of the board to the department. Within 30 days of the
  201  receipt of the decisions by the department, the department shall
  202  notify the property appraiser of its decision relative to
  203  further judicial proceedings. If the department finds upon
  204  investigation that a consistent and continuous violation of the
  205  intent of the law or administrative rules by the board has
  206  occurred, it shall so inform the property appraiser, who may
  207  thereupon bring suit in circuit court against the value
  208  adjustment board for injunctive relief to prohibit continuation
  209  of the violation of the law or administrative rules and for a
  210  mandatory injunction to restore the tax roll to its just value
  211  in such amount as determined by judicial proceeding. However,
  212  when a final judicial decision is rendered as a result of an
  213  appeal filed pursuant to this paragraph which alters or changes
  214  an assessment of a parcel of property of any taxpayer not a
  215  party to such procedure, such taxpayer shall have 60 days from
  216  the date of the final judicial decision to file an action to
  217  contest such altered or changed assessment pursuant to s.
  218  194.171(1), and the provisions of s. 194.171(2) shall not bar
  219  such action.
  220         Section 26. Paragraph (d) of subsection (2) of section
  221  212.0306, Florida Statutes, is amended to read:
  222         212.0306 Local option food and beverage tax; procedure for
  223  levying; authorized uses; administration.—
  224         (2)
  225         (d) Sales in cities or towns presently imposing a municipal
  226  resort tax as authorized by chapter 67-930, Laws of Florida, are
  227  exempt from the taxes authorized by subsection (1); however, the
  228  tax authorized by subsection (1)(b) may be levied in such city
  229  or town if the levy is approved in a referendum by voters in the
  230  city or town.
  231  
  232  ================= T I T L E  A M E N D M E N T ================
  233  And the title is amended as follows:
  234         Delete lines 70 - 86
  235  and insert:
  236         amending s. 212.08, F.S.; providing a sales tax
  237         exemption for the purchase of certain equipment
  238         necessary for the storage of electrical energy;
  239         defining the term “renewable natural gas”; providing a
  240         sales tax exemption for the purchase of certain
  241         machinery and equipment relating to renewable natural
  242         gas; requiring purchasers of such machinery and
  243         equipment to furnish the vendor with a certain
  244         affidavit; providing an exception; providing
  245         penalties, including a criminal penalty; authorizing
  246         the Department of Revenue to adopt rules; exempting
  247         the purchase of specified baby and toddler products
  248         from the sales and use tax; providing a presumption;
  249         exempting the sale for human use of diapers,
  250         incontinence undergarments, incontinence pads, and
  251         incontinence liners from the sales and use tax;
  252         exempting the sale of oral hygiene products from the
  253         sales and use tax; defining the term “oral hygiene
  254         products”; exempting the sale of certain firearm
  255         safety devices from the sales and use tax; defining
  256         the terms “private investigation services” and “small
  257         private investigative agency”; exempting the sale of
  258         private investigation services by a small private
  259         investigative agency to a client from the sales and
  260         use tax; providing applicability; amending s. 194.036,
  261         F.S.; revising a condition under which a property
  262         appraiser may appeal a decision of the value
  263         adjustment board; amending s. 212.0306, F.S.;
  264         authorizing certain cities and towns to levy a local
  265         option food and beverage tax if approved by
  266         referendum; amending s.

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