Bill Text: FL H1065 | 2010 | Regular Session | Introduced

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Bill Title: Biodiesel Fuel

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-04-27 - Placed on Special Order Calendar; Substituted CS/SB 1730; Laid on Table, companion bill(s) passed, see CS/SB 1730 (Ch. 2010-195) -HJ 01133 [H1065 Detail]

Download: Florida-2010-H1065-Introduced.html

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HB 1065

1	A bill to be entitled
2	An act relating to biodiesel fuel; amending s. 206.874,
3	F.S.; exempting biodiesel fuel manufactured by a public or
4	private secondary school from taxation under certain
5	circumstances; specifying the circumstances under which a
6	public or private secondary school that manufactures
7	biodiesel fuel is exempt from certain registration
8	requirements; providing an effective date.
9
10	Be It Enacted by the Legislature of the State of Florida:
11
12	Section 1. Section 206.874, Florida Statutes, is amended
13	to read:
14	206.874 Exemptions.-
15	(1) The provisions of this part requiring the payment of
16	taxes do not apply to any of the following:
17	(a) The removal from a terminal or refinery of, or the
18	entry or sale of, any diesel fuel if all of the following apply:
19	1. The person otherwise liable for tax is a diesel fuel
20	registrant;
21	2. In the case of a removal from a terminal, the terminal
22	is an approved terminal; and
23	3. The diesel fuel satisfies the dyeing and marking
24	requirements of s. 206.8741.
25	(b) Any entry by a licensed importer into this state of
26	diesel fuel on which taxes have been imposed by this chapter on
27	a diesel fuel registrant pursuant to an agreement entered into
28	with the department as provided by s. 206.872.
29	(c) The removal of diesel fuel if all of the following
30	apply:
31	1. The diesel fuel is removed by rail car from an approved
32	refinery or terminal and is received at an approved refinery or
33	terminal; and
34	2. The refinery and the terminal are operated by the same
35	diesel fuel registrant.
36	(d) Diesel fuel which, pursuant to the contract of sale,
37	is required to be shipped and is shipped to a point outside of
38	this state by a supplier by means of any of the following:
39	1. Facilities operated by the supplier.
40	2. Delivery by the supplier to a carrier, customs broker,
41	or forwarding agent, whether hired by the purchaser or not, for
42	shipment to such out-of-state point.
43	3. Delivery by the supplier to any vessel clearing from a
44	port of this state for a port outside of this state and actually
45	exported from this state in the vessel.
46	(e) Diesel fuel which is destined for delivery to a
47	location outside of this state on which the diesel fuel
48	registrant is required to collect the taxes of the destination
49	state pursuant to an agreement with the state of destination.
50	(2) Backup tax does not apply to delivery in this state of
51	diesel fuel into the fuel tank of a diesel-powered motor vehicle
52	as provided in s. 206.873 for use on a farm for farming
53	purposes.
54	(3) Dyed diesel fuel may be purchased and used only for
55	the following purposes:
56	(a) Use on a farm for farming purposes.
57	(b) Exclusive use of a local government.
58	(c) Use in a vehicle owned by an aircraft museum.
59	(d) Exclusive use of the American Red Cross.
60	(e) Use in a vessel employed in the business of commercial
61	transportation of persons or property or in commercial fishing.
62	(f) Use in a bus engaged in the transportation of students
63	and employees of schools.
64	(g) Use in a local bus service that is open to the public
65	and travels regular routes.
66	(h) Exclusive use of a nonprofit educational facility.
67	(i) Use in a motor vehicle owned by the United States
68	Government which that is not used on a highway.
69	(j) Use in a vessel of war.
70	(k) Use of diesel fuel for home heating.
71	(l) Use in self-propelled off-road equipment or stationary
72	equipment subject to tax under s. 212.0501.
73	(m) Use by a noncommercial vessel.
74	(4)(a) Notwithstanding the provisions of this section
75	allowing local governments and school districts to use dyed or
76	otherwise untaxed diesel fuel in motor vehicles, each county,
77	municipality, and school district, to qualify for such use, must
78	first register with the department as a local government user of
79	diesel fuel.
80	(b) Local government users of diesel fuel shall be
81	required to file a return accounting for diesel fuel
82	acquisitions, inventory, and use, and remit a tax equal to 3
83	cents of the 4-cent tax required under s. 206.87(1)(a), plus the
84	taxes required under s. 206.87(1)(b), (c), and (d) each month to
85	the department.
86	(c) Any county, municipality, or school district not
87	licensed as a local government user of diesel fuel shall be
88	liable for the taxes imposed by s. 206.87(1) directly to the
89	department for any highway use of untaxed diesel fuels.
90	(d) Each county, municipality, or school district may
91	receive a credit for additional taxes paid under s. 206.87 for
92	the highway use of diesel fuel, provided the purchases of diesel
93	fuel meet the requirements relating to refunds for motor fuel
94	purchases under s. 206.41.
95	(5)(a) Notwithstanding the provisions of this section
96	allowing local bus transit systems to use dyed or otherwise
97	untaxed diesel fuel in qualifying motor vehicles providing local
98	public transportation over regular routes, each qualifying mass
99	transit provider, to qualify for such use, must first register
100	with the department as a mass transit system.
101	(b) Mass transit system providers shall be required to
102	file a return accounting for diesel fuel acquisitions,
103	inventory, and use, and remit a tax equal to the taxes required
104	under s. 206.87(1)(a) and (b) each month to the department.
105	(c) Any local provider not licensed as a mass transit
106	system shall be liable directly to the department for any
107	highway use of untaxed diesel fuels.
108	(d) Each licensed mass transit system may receive a credit
109	for additional taxes paid under s. 206.87 for the highway use of
110	diesel fuel, provided the purchases of diesel fuel meet the
111	requirements relating to refunds for motor fuel purchases under
112	s. 206.41.
113	(6) Diesel fuel contained in the fuel tanks of any motor
114	vehicle entering this state and used to propel such motor
115	vehicle into Florida from another state shall be exempt from the
116	taxes imposed by this part but may be taxed under the provisions
117	of chapter 207. Diesel fuel supplied by a vehicle manufacturer
118	and contained in the fuel tanks of a new and untitled motor
119	vehicle shall be exempt from the taxes imposed by this part.
120	"Fuel tanks" means the reservoir or receptacle attached to the
121	motor vehicle by the manufacturer as the container for fuel used
122	to propel the vehicle.
123	(7) Biodiesel fuel manufactured by a public or private
124	secondary school that produces less than 1,000 gallons annually
125	for the sole use of the school, its employees, or its students
126	is exempt from the tax imposed by this part. A public or private
127	secondary school that produces less than 1,000 gallons a year of
128	biodiesel is exempt from the registration requirements of this
129	chapter.
130	Section 2. This act shall take effect July 1, 2010.

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