Bill Text: FL S0236 | 2010 | Regular Session | Introduced

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Bill Title: Vanpools [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Transportation [S0236 Detail]

Download: Florida-2010-S0236-Introduced.html

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Florida Senate - 2010                                     SB 236 
 
By Senator Baker 
20-00040B-10                                           2010236__ 
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 lease” 
40  means a lease or license to use a passenger vehicle having a 
41  seating capacity of 7 to 15 individuals, and related equipment 
42  and services, for the primary purpose of commuting to and from 
43  work. The parties to a vanpool lease are the commuter and a 
44  lessor whose primary business is to provide vanpool vehicles or 
45  a public transit agency. The exemption provided under this 
46  paragraph applies only if sales or use tax has been paid on the 
47  acquisition or lease of the vanpooling vehicle and related 
48  equipment by the lessor, unless the lessor is exempt from the 
49  tax imposed by this chapter. 
50         Section 2. This act shall take effect October 1, 2010.