HB 0329 2003
1	CHAMBER ACTION
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6	The Committee on Business Regulation recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to tax exemptions for fuels purchased by
12	public or private utilities; amending s. 166.231, F.S.;
13	including utility purchases of manufactured gas within an
14	exemption from the public service tax; amending s. 203.01,
15	F.S.; excluding gross receipts from sales of manufactured
16	gas to certain utilities from the term "gross receipts"
17	for certain purposes; providing an effective date.
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19	Be It Enacted by the Legislature of the State of Florida:
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21	Section 1. Paragraph (a) of subsection (4) of section
22	166.231, Florida Statutes, is amended to read:
23	166.231 Municipalities; public service tax.--
24	(4)(a) The purchase of natural gas, manufactured gas,or
25	fuel oil by a public or private utility, either for resale or
26	for use as fuel in the generation of electricity, or the
27	purchase of fuel oil or kerosene for use as an aircraft engine
28	fuel or propellant or for use in internal combustion engines is
29	exempt from taxation hereunder.
30	Section 2. Paragraph (a) of subsection (3) of section
31	203.01, Florida Statutes, is amended to read:
32	203.01 Tax on gross receipts for utility and
33	communications services.--
34	(3) The term "gross receipts" as used herein does not
35	include gross receipts of any person derived from:
36	(a) The sale of natural gas or manufactured gasto a
37	public or private utility, including a municipal corporation or
38	rural electric cooperative association, either for resale or for
39	use as fuel in the generation of electricity; or
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41	provided the person deriving gross receipts from such sale
42	demonstrates that a resale in fact occurred and complies with
43	the following requirements: A resale in this state must be in
44	strict compliance with the rules and regulations of the
45	Department of Revenue; and any person making a sale for resale
46	in this state which is not in strict compliance with the rules
47	and regulations of the Department of Revenue shall be liable for
48	and pay the tax. Any person making a sale for resale in this
49	state may, through an informal protest provided for in s. 213.21
50	and the rules of the Department of Revenue, provide the
51	department with evidence of the exempt status of a sale. The
52	department shall adopt rules which provide that valid proof and
53	documentation of the resale in this state by a person making the
54	sale for resale in this state will be accepted by the department
55	when submitted during the protest period but will not be
56	accepted when submitted in any proceeding under chapter 120 or
57	any circuit court action instituted under chapter 72.
58	Section 3. This act shall take effect upon becoming a law.