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The Committee on Finance and Tax (Deutch) recommended the

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following amendment:

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     Senate Amendment (with directory and title amendments)

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     Between line(s) 33-34

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insert:

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     (s) Tasting beverages.--Vinous and alcoholic beverages

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provided by distributors or vendors for the purpose of "wine

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tasting" and "spirituous beverage tasting" as contemplated under

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the provisions of ss. 564.06 and 565.12, respectively, are exempt

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from the tax imposed by this chapter.

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     Section 2.  Paragraph (d) of subsection (3) of section

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203.01, Florida Statutes, is amended to read:

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     203.01  Tax on gross receipts for utility and communications

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services.--

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     (3)  The tax imposed by subsection (1) does not apply to:

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     (d)  The sale or transportation to, or use of, natural gas

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or manufactured gas by a person eligible for an exemption under

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s. 212.08(7)(ee)2. 212.08(7)(ff)2. for use as an energy source or

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a raw material. Possession by a seller of natural or manufactured

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gas or by any person providing transportation or delivery of

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natural or manufactured gas of a written certification by the

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purchaser, certifying the purchaser's entitlement to the

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exclusion permitted by this paragraph, relieves the seller or

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person providing transportation or delivery from the

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responsibility of remitting tax on the nontaxable amounts, and

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the department shall look solely to the purchaser for recovery of

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such tax if the department determines that the purchaser was not

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entitled to the exclusion. The certification must include an

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acknowledgment by the purchaser that it will be liable for tax

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pursuant to paragraph (1)(f) if the requirements for exclusion

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are not met.

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     Section 3.  Subsection (5) of section 212.0515, Florida

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Statutes, is amended to read:

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     212.0515  Sales from vending machines; sales to vending

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machine operators; special provisions; registration; penalties.--

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     (5)  The provisions of this section do not apply to vending

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machines owned and operated by churches, synagogues, or nonprofit

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or charitable organizations exempt pursuant to s. 212.08(7)(y)

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212.08(7)(z).

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     Section 4.  Subsection (12) of section 212.06, Florida

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Statutes, is amended to read:

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     212.06  Sales, storage, use tax; collectible from dealers;

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"dealer" defined; dealers to collect from purchasers; legislative

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intent as to scope of tax.--

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     (12)  In lieu of any other facts which may indicate

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commingling, any boat which remains in this state for more than

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an aggregate of 183 days in any 1-year period, except as provided

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in subsection (8) or s. 212.08(7)(s), is 212.08(7)(t), shall be

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presumed to be commingled with the general mass of property of

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this state.

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     Section 5.  Paragraphs (a), (c), and (d) of subsection (1)

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of section 220.192, Florida Statutes, are amended to read:

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     220.192  Renewable energy technologies investment tax

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credit.--

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     (1)  DEFINITIONS.--For purposes of this section, the term:

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     (a)  "Biodiesel" means biodiesel as defined in s.

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212.08(7)(bbb) 212.08(7)(ccc).

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     (c) "Ethanol" means ethanol as defined in s. 212.08(7)(bbb)

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212.08(7)(ccc).

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     (d)  "Hydrogen fuel cell" means hydrogen fuel cell as

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defined in s. 212.08(7)(bbb) 212.08(7)(ccc).

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     Section 6.  Paragraph (y) of subsection (8) of section

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213.053, Florida Statutes, is amended to read:

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     213.053  Confidentiality and information sharing.--

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     (8)  Notwithstanding any other provision of this section,

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the department may provide:

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     (y) Information relative to ss. 212.08(7)(bbb)

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212.08(7)(ccc) and 220.192 to the Department of Environmental

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Protection for use in the conduct of its official business.

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Disclosure of information under this subsection shall be pursuant

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to a written agreement between the executive director and the

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agency. Such agencies, governmental or nongovernmental, shall be

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bound by the same requirements of confidentiality as the

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Department of Revenue. Breach of confidentiality is a misdemeanor

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of the first degree, punishable as provided by s. 775.082 or s.

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775.083.

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     Section 7.  Subsection (8) of section 496.404, Florida

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Statutes, is amended to read:

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     496.404  Definitions.--As used in ss. 496.401-496.424:

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     (8)  "Educational institutions" means those institutions and

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organizations described in s. 212.08(7)(bb)8. 212.08(7)(cc)8.a.

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The term includes private nonprofit organizations, the purpose of

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which is to raise funds for schools teaching grades kindergarten

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through grade 12, colleges, and universities, including any

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nonprofit newspaper of free or paid circulation primarily on

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university or college campuses which holds a current exemption

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from federal income tax under s. 501(c)(3) of the Internal

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Revenue Code, any educational television or radio network or

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system established pursuant to s. 1001.25 or s. 1001.26, and any

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nonprofit television or radio station that is a part of such

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network or system and that holds a current exemption from federal

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income tax under s. 501(c)(3) of the Internal Revenue Code. The

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term also includes a nonprofit educational cable consortium that

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holds a current exemption from federal income tax under s.

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501(c)(3) of the Internal Revenue Code, whose primary purpose is

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the delivery of educational and instructional cable television

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programming and whose members are composed exclusively of

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educational organizations that hold a valid consumer certificate

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of exemption and that are either an educational institution as

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defined in this subsection or qualified as a nonprofit

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organization pursuant to s. 501(c)(3) of the Internal Revenue

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Code.

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====== D I R E C T O R Y  C L A U S E  A M E N D M E N T =====

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And the directory clause is amended as follows:

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     Delete line(s) 8-9

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and insert:

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     Section 1.  Paragraphs (d) and (s) of subsection (7) of

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section 212.08, Florida Statutes, are amended to read:

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 4

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and insert:

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tax exemption for ostrich feed and for vinous and

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alcoholic beverages provided for tastings; amending ss.

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203.01, 212.0515, 212.06, 213.053, 220.192, and 496.404,

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F.S.; conforming cross-references; providing an effective

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date.

4/1/2008  7:55:00 AM     30-06176-08