Bill Text: FL H0269 | 2010 | Regular Session | Introduced

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Bill Title: Vanpools

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Roads, Bridges, & Ports Policy (EDCA) [H0269 Detail]

Download: Florida-2010-H0269-Introduced.html

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HB 269

1	A bill to be entitled
2	An act relating to vanpools; amending s. 212.08, F.S.;
3	creating an exemption from the tax on sales, use, and
4	other transactions for certain leases of passenger
5	vehicles for commuting purposes; defining the term
6	"vanpool lease"; providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1. Paragraph (ggg) is added to subsection (7) of
11	section 212.08, Florida Statutes, to read:
12	212.08 Sales, rental, use, consumption, distribution, and
13	storage tax; specified exemptions.--The sale at retail, the
14	rental, the use, the consumption, the distribution, and the
15	storage to be used or consumed in this state of the following
16	are hereby specifically exempt from the tax imposed by this
17	chapter.
18	(7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
19	entity by this chapter do not inure to any transaction that is
20	otherwise taxable under this chapter when payment is made by a
21	representative or employee of the entity by any means,
22	including, but not limited to, cash, check, or credit card, even
23	when that representative or employee is subsequently reimbursed
24	by the entity. In addition, exemptions provided to any entity by
25	this subsection do not inure to any transaction that is
26	otherwise taxable under this chapter unless the entity has
27	obtained a sales tax exemption certificate from the department
28	or the entity obtains or provides other documentation as
29	required by the department. Eligible purchases or leases made
30	with such a certificate must be in strict compliance with this
31	subsection and departmental rules, and any person who makes an
32	exempt purchase with a certificate that is not in strict
33	compliance with this subsection and the rules is liable for and
34	shall pay the tax. The department may adopt rules to administer
35	this subsection.
36	(ggg) Vanpool leases.--
37	1. A vanpool lease is exempt from the tax and surcharges
38	imposed by this chapter.
39	2. For purposes of this paragraph, the term "vanpool
40	lease" means a lease or license to use a passenger vehicle
41	having a seating capacity of 7 to 15 individuals, and related
42	equipment and services, for the primary purpose of commuting to
43	and from work. The parties to a vanpool lease are the commuter
44	and a lessor whose primary business is to provide vanpool
45	vehicles or a public transit agency. The exemption provided
46	under this paragraph applies only if sales or use tax has been
47	paid on the acquisition or lease of the vanpooling vehicle and
48	related equipment by the lessor, unless the lessor is exempt
49	from the tax imposed by this chapter.
50	Section 2. This act shall take effect October 1, 2010.

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