Bill Text: FL S1766 | 2010 | Regular Session | Introduced

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Bill Title: Sales & Use Tax/Exemption/Gas Turbine Engine Parts [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Policy & Steering Committee on Ways and Means [S1766 Detail]

Download: Florida-2010-S1766-Introduced.html

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Florida Senate - 2010                                    SB 1766 
 
By Senator Altman 
24-01246-10                                           20101766__ 
1                        A bill to be entitled 
2         An act relating to exemptions from the tax on sales, 
3         use, and other transactions; amending s. 212.08, F.S.; 
4         exempting certain items used to manufacture, produce, 
5         or modify gas turbine engine parts from the tax on 
6         sales, use, and other transactions; providing an 
7         effective date. 
8 
9  Be It Enacted by the Legislature of the State of Florida: 
10 
11         Section 1. Paragraph (ggg) is added to subsection (7) of 
12  section 212.08, Florida Statutes, to read: 
13         212.08 Sales, rental, use, consumption, distribution, and 
14  storage tax; specified exemptions.—The sale at retail, the 
15  rental, the use, the consumption, the distribution, and the 
16  storage to be used or consumed in this state of the following 
17  are hereby specifically exempt from the tax imposed by this 
18  chapter. 
19         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
20  entity by this chapter do not inure to any transaction that is 
21  otherwise taxable under this chapter when payment is made by a 
22  representative or employee of the entity by any means, 
23  including, but not limited to, cash, check, or credit card, even 
24  when that representative or employee is subsequently reimbursed 
25  by the entity. In addition, exemptions provided to any entity by 
26  this subsection do not inure to any transaction that is 
27  otherwise taxable under this chapter unless the entity has 
28  obtained a sales tax exemption certificate from the department 
29  or the entity obtains or provides other documentation as 
30  required by the department. Eligible purchases or leases made 
31  with such a certificate must be in strict compliance with this 
32  subsection and departmental rules, and any person who makes an 
33  exempt purchase with a certificate that is not in strict 
34  compliance with this subsection and the rules is liable for and 
35  shall pay the tax. The department may adopt rules to administer 
36  this subsection. 
37         (ggg) Items relating to gas turbine engines.—Cores, 
38  patterns, dies, and molds consumed in the production of castings 
39  used to manufacture, produce, or modify gas turbine engine parts 
40  are exempt from the tax imposed by this chapter. 
41         Section 2. This act shall take effect July 1, 2010.