Senate Bill 1340

    Florida Senate - 2000                                  SB 1340

    By Senator Sebesta





    20-1077-00

  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.051, F.S.;

  4         including specialty chemicals and

  5         bioaugmentation products within the exemption

  6         for equipment and machinery used for pollution

  7         control in connection with the manufacture of

  8         items of tangible personal property for sale;

  9         providing an effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Subsection (1) of section 212.051, Florida

14  Statutes, is amended to read:

15         212.051  Equipment, or machinery, and other materials

16  for pollution control; not subject to sales or use tax.--

17         (1)  Notwithstanding any provision to the contrary,

18  sales, use, or privilege taxes shall not be collected with

19  respect to any facility, device, fixture, equipment, or

20  machinery, specialty chemical, or bioaugmentation product used

21  primarily for the control or abatement of pollution or

22  contaminants in manufacturing, processing, compounding, or

23  producing for sale items of tangible personal property at a

24  fixed location, or any structure, machinery, or equipment

25  installed in the reconstruction or replacement of such

26  facility, device, fixture, equipment, or machinery. To

27  qualify, such facility, device, fixture, equipment, or

28  structure, specialty chemical, or bioaugmentation product must

29  be used, installed, or constructed to meet a law implemented

30  by, or a condition of a permit issued by, the Department of

31  Environmental Protection; however, such exemption shall not be

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






    Florida Senate - 2000                                  SB 1340
    20-1077-00




  1  allowed unless the purchaser signs a certificate stating that

  2  the facility, device, fixture, equipment, or structure,

  3  specialty chemical, or bioaugmentation product to be exempted

  4  is required to meet such law or condition.

  5         Section 2.  This act shall take effect July 1, 2000.

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  8                       LEGISLATIVE SUMMARY

  9    Includes specialty chemicals and bioaugmentation products
      within the sales tax exemption for equipment and
10    machinery used for pollution control in connection with
      the manufacture of items of tangible personal property
11    for sale.

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