Florida Senate - 2009                        COMMITTEE AMENDMENT
       Bill No. SB 2376
       
       
       
       
       
       
                                Barcode 690178                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  04/06/2009           .                                
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       The Committee on Commerce (Oelrich) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3  
    4         Delete lines 50 - 221
    5  and insert:
    6         Section 2. Subsection (5) is added to section 212.05,
    7  Florida Statutes, to read:
    8         212.05 Sales, storage, use tax.—It is hereby declared to be
    9  the legislative intent that every person is exercising a taxable
   10  privilege who engages in the business of selling tangible
   11  personal property at retail in this state, including the
   12  business of making mail order sales, or who rents or furnishes
   13  any of the things or services taxable under this chapter, or who
   14  stores for use or consumption in this state any item or article
   15  of tangible personal property as defined herein and who leases
   16  or rents such property within the state.
   17         (5) Notwithstanding any other provision of this chapter,
   18  the maximum amount of tax imposed under this chapter and
   19  collected on each sale or use of an aircraft of boat in this
   20  state may not exceed $25,000.
   21  
   22  ================= T I T L E  A M E N D M E N T ================
   23         And the title is amended as follows:
   24         Delete lines 4 - 5
   25  and insert:
   26  212.05, F.S.; imposing a maximum tax limitation on sales of
   27  aircraft and boats in this state; providing an