Bill Text: FL S1730 | 2010 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Biodiesel Fuel [SPSC]

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2010-06-03 - Approved by Governor; Chapter No. 2010-195 [S1730 Detail]

Download: Florida-2010-S1730-Comm_Sub.html

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Florida Senate - 2010                             CS for SB 1730 
 
By the Committee on Higher Education; and Senator Oelrich 
589-02717-10                                          20101730c1 
1                        A bill to be entitled 
2         An act relating to biodiesel fuel; amending s. 
3         206.874, F.S.; exempting biodiesel fuel manufactured 
4         by a public or private secondary school from taxation 
5         under certain circumstances; specifying the 
6         circumstances under which a public or private 
7         secondary school that manufactures biodiesel fuel is 
8         exempt from certain registration requirements; 
9         providing an effective date. 
10 
11  Be It Enacted by the Legislature of the State of Florida: 
12 
13         Section 1. Section 206.874, Florida Statutes, is amended to 
14  read: 
15         206.874 Exemptions.— 
16         (1) The provisions of this part requiring the payment of 
17  taxes do not apply to any of the following: 
18         (a) The removal from a terminal or refinery of, or the 
19  entry or sale of, any diesel fuel if all of the following apply: 
20         1. The person otherwise liable for tax is a diesel fuel 
21  registrant; 
22         2. In the case of a removal from a terminal, the terminal 
23  is an approved terminal; and 
24         3. The diesel fuel satisfies the dyeing and marking 
25  requirements of s. 206.8741. 
26         (b) Any entry by a licensed importer into this state of 
27  diesel fuel on which taxes have been imposed by this chapter on 
28  a diesel fuel registrant pursuant to an agreement entered into 
29  with the department as provided by s. 206.872. 
30         (c) The removal of diesel fuel if all of the following 
31  apply: 
32         1. The diesel fuel is removed by rail car from an approved 
33  refinery or terminal and is received at an approved refinery or 
34  terminal; and 
35         2. The refinery and the terminal are operated by the same 
36  diesel fuel registrant. 
37         (d) Diesel fuel which, pursuant to the contract of sale, is 
38  required to be shipped and is shipped to a point outside of this 
39  state by a supplier by means of any of the following: 
40         1. Facilities operated by the supplier. 
41         2. Delivery by the supplier to a carrier, customs broker, 
42  or forwarding agent, whether hired by the purchaser or not, for 
43  shipment to such out-of-state point. 
44         3. Delivery by the supplier to any vessel clearing from a 
45  port of this state for a port outside of this state and actually 
46  exported from this state in the vessel. 
47         (e) Diesel fuel which is destined for delivery to a 
48  location outside of this state on which the diesel fuel 
49  registrant is required to collect the taxes of the destination 
50  state pursuant to an agreement with the state of destination. 
51         (2) Backup tax does not apply to delivery in this state of 
52  diesel fuel into the fuel tank of a diesel-powered motor vehicle 
53  as provided in s. 206.873 for use on a farm for farming 
54  purposes. 
55         (3) Dyed diesel fuel may be purchased and used only for the 
56  following purposes: 
57         (a) Use on a farm for farming purposes. 
58         (b) Exclusive use of a local government. 
59         (c) Use in a vehicle owned by an aircraft museum. 
60         (d) Exclusive use of the American Red Cross. 
61         (e) Use in a vessel employed in the business of commercial 
62  transportation of persons or property or in commercial fishing. 
63         (f) Use in a bus engaged in the transportation of students 
64  and employees of schools. 
65         (g) Use in a local bus service that is open to the public 
66  and travels regular routes. 
67         (h) Exclusive use of a nonprofit educational facility. 
68         (i) Use in a motor vehicle owned by the United States 
69  Government which that is not used on a highway. 
70         (j) Use in a vessel of war. 
71         (k) Use of diesel fuel for home heating. 
72         (l) Use in self-propelled off-road equipment or stationary 
73  equipment subject to tax under s. 212.0501. 
74         (m) Use by a noncommercial vessel. 
75         (4)(a) Notwithstanding the provisions of this section 
76  allowing local governments and school districts to use dyed or 
77  otherwise untaxed diesel fuel in motor vehicles, each county, 
78  municipality, and school district, to qualify for such use, must 
79  first register with the department as a local government user of 
80  diesel fuel. 
81         (b) Local government users of diesel fuel shall be required 
82  to file a return accounting for diesel fuel acquisitions, 
83  inventory, and use, and remit a tax equal to 3 cents of the 4 
84  cent tax required under s. 206.87(1)(a), plus the taxes required 
85  under s. 206.87(1)(b), (c), and (d) each month to the 
86  department. 
87         (c) Any county, municipality, or school district not 
88  licensed as a local government user of diesel fuel shall be 
89  liable for the taxes imposed by s. 206.87(1) directly to the 
90  department for any highway use of untaxed diesel fuels. 
91         (d) Each county, municipality, or school district may 
92  receive a credit for additional taxes paid under s. 206.87 for 
93  the highway use of diesel fuel, provided the purchases of diesel 
94  fuel meet the requirements relating to refunds for motor fuel 
95  purchases under s. 206.41. 
96         (5)(a) Notwithstanding the provisions of this section 
97  allowing local bus transit systems to use dyed or otherwise 
98  untaxed diesel fuel in qualifying motor vehicles providing local 
99  public transportation over regular routes, each qualifying mass 
100  transit provider, to qualify for such use, must first register 
101  with the department as a mass transit system. 
102         (b) Mass transit system providers shall be required to file 
103  a return accounting for diesel fuel acquisitions, inventory, and 
104  use, and remit a tax equal to the taxes required under s. 
105  206.87(1)(a) and (b) each month to the department. 
106         (c) Any local provider not licensed as a mass transit 
107  system shall be liable directly to the department for any 
108  highway use of untaxed diesel fuels. 
109         (d) Each licensed mass transit system may receive a credit 
110  for additional taxes paid under s. 206.87 for the highway use of 
111  diesel fuel, provided the purchases of diesel fuel meet the 
112  requirements relating to refunds for motor fuel purchases under 
113  s. 206.41. 
114         (6) Diesel fuel contained in the fuel tanks of any motor 
115  vehicle entering this state and used to propel such motor 
116  vehicle into Florida from another state shall be exempt from the 
117  taxes imposed by this part but may be taxed under the provisions 
118  of chapter 207. Diesel fuel supplied by a vehicle manufacturer 
119  and contained in the fuel tanks of a new and untitled motor 
120  vehicle shall be exempt from the taxes imposed by this part. 
121  “Fuel tanks” means the reservoir or receptacle attached to the 
122  motor vehicle by the manufacturer as the container for fuel used 
123  to propel the vehicle. 
124         (7) Biodiesel fuel manufactured by a public or private 
125  secondary school that produces less than 1,000 gallons annually 
126  for the sole use at the school, by its employees, or its 
127  students is exempt from the tax imposed by this part. A public 
128  or private secondary school that produces less than 1,000 
129  gallons a year of biodiesel is exempt from the registration 
130  requirements of this chapter. 
131         Section 2. This act shall take effect July 1, 2010.