Florida Senate - 2014                                     SB 818
       
       
        
       By Senator Margolis
       
       
       
       
       
       35-00714-14                                            2014818__
    1                        A bill to be entitled                      
    2         An act relating to the Streamlined Sales and Use Tax
    3         Agreement; amending s. 212.02, F.S.; revising
    4         definitions; amending s. 212.03, F.S.; specifying the
    5         facilities that are exempt from the transient rentals
    6         tax; amending ss. 212.0306 and 212.04, F.S.; deleting
    7         the application of brackets for the calculation of
    8         sales and use taxes; amending s. 212.05, F.S.;
    9         deleting criteria establishing circumstances under
   10         which taxes on the lease or rental of a motor vehicle
   11         are due; revising criteria establishing circumstances
   12         under which taxes on the sale of a prepaid calling
   13         arrangement are due; deleting the application of
   14         brackets for the calculation of sales and use taxes;
   15         amending s. 212.0506, F.S.; deleting the application
   16         of brackets for the calculation of sales and use
   17         taxes; amending s. 212.054, F.S.; limiting the $5,000
   18         cap on discretionary sales surtax to the sale of motor
   19         vehicles, aircraft, boats, manufactured homes, modular
   20         homes, and mobile homes; specifying the time at which
   21         changes in surtaxes may take effect; providing
   22         criteria to determine the situs of certain sales;
   23         providing for databases to identify taxing
   24         jurisdictions; providing criteria to hold purchasers
   25         harmless for failure to pay the correct amount of tax;
   26         holding sellers harmless for failing to collect a tax
   27         at a new rate under certain circumstances; amending s.
   28         212.06, F.S.; defining terms; deleting provisions
   29         relating to mail-order sales to conform; requiring
   30         purchasers of direct mail to use direct-mail forms;
   31         providing criteria for determining the location of
   32         transactions involving tangible personal property,
   33         digital goods, or services and for the lease or rental
   34         of tangible personal property; amending s. 212.07,
   35         F.S.; conforming a cross-reference; providing for the
   36         creation of a taxability matrix; providing immunity
   37         from liability for acts in reliance of the taxability
   38         matrix; amending s. 212.08, F.S.; revising exemptions
   39         from sales and use tax for food and medical products;
   40         conforming cross-references; creating s. 212.094,
   41         F.S.; providing a procedure for a purchaser to obtain
   42         a refund of or credit against tax collected by a
   43         dealer; amending s. 212.12, F.S.; authorizing
   44         collection allowances for certified service providers
   45         and voluntary sellers in accordance with the
   46         Streamlined Sales and Use Tax Agreement; providing for
   47         the computation of taxes due based on rounding instead
   48         of brackets; amending s. 212.17, F.S.; providing
   49         additional criteria for a dealer to claim a credit for
   50         or obtain a refund of taxes paid relating to worthless
   51         accounts; amending s. 212.18, F.S.; authorizing the
   52         Department of Revenue to waive the dealer registration
   53         fee for applications submitted through the central
   54         electronic registration system provided by member
   55         states of the Streamlined Sales and Use Tax Agreement;
   56         deleting provisions relating to mail-order sales to
   57         conform; amending s. 212.20, F.S.; deleting procedures
   58         for refunds of tax paid on mail-order sales to
   59         conform; creating s. 213.052, F.S.; providing for
   60         notice of state sales or use tax rate changes;
   61         creating s. 213.0521, F.S.; providing the effective
   62         date for state sales and use tax rate changes;
   63         creating s. 213.215, F.S.; providing amnesty for
   64         uncollected or unpaid sales and use taxes for sellers
   65         who register under the Streamlined Sales and Use Tax
   66         Agreement; providing exceptions to the amnesty;
   67         amending s. 213.256, F.S.; providing and revising
   68         definitions; providing for entry into agreements with
   69         other states to simplify and facilitate compliance
   70         with sales tax laws; providing for certification of
   71         compliance with agreements; creating s. 213.2562,
   72         F.S.; providing for the department to review software
   73         submitted to the governing board for certification as
   74         a certified automated system; creating s. 213.2567,
   75         F.S.; providing for the registration of sellers, the
   76         certification of a person as a certified service
   77         provider, and the certification of a software program
   78         as a certified automated system by the governing board
   79         under the Streamlined Sales and Use Tax Agreement;
   80         declaring legislative intent; providing for the
   81         adoption of emergency rules; amending ss. 11.45,
   82         196.012, 202.18, 203.01, 212.031, 212.052, 212.055,
   83         212.13, 212.15, 213.015, 218.245, 218.65, 288.1045,
   84         288.11621, 288.1169, 551.102, and 790.0655, F.S.;
   85         conforming cross-references; repealing s. 212.0596,
   86         F.S., relating to provisions pertaining to the
   87         taxation of mail-order sales; providing an effective
   88         date.
   89          
   90  Be It Enacted by the Legislature of the State of Florida:
   91  
   92         Section 1. Section 212.02, Florida Statutes, is amended to
   93  read:
   94         212.02 Definitions.—As used The following terms and phrases
   95  when used in this chapter have the meanings ascribed to them in
   96  this section, except where the context clearly indicates a
   97  different meaning, the term:
   98         (1) The term “Admissions” means and includes the net sum of
   99  money, after the deduction of any federal taxes, for admitting a
  100  person or vehicle or persons to a any place of amusement, sport,
  101  or recreation or for the privilege of entering or staying in a
  102  any place of amusement, sport, or recreation, including, but not
  103  limited to, theaters, outdoor theaters, shows, exhibitions,
  104  games, races, or any place where charge is made by way of the
  105  sale of tickets, gate charges, seat charges, box charges, season
  106  pass charges, cover charges, greens fees, participation fees,
  107  entrance fees, or other fees or receipts of anything of value
  108  measured on an admission or entrance or length of stay or seat
  109  box accommodations in a any place where there is an any
  110  exhibition, amusement, sport, or recreation, and all dues and
  111  fees paid to private clubs and membership clubs providing
  112  recreational or physical fitness facilities, including, but not
  113  limited to, golf, tennis, swimming, yachting, boating, athletic,
  114  exercise, and fitness facilities, except physical fitness
  115  facilities owned or operated by a any hospital licensed under
  116  chapter 395.
  117         (2) “Agricultural commodity” means horticultural products,
  118  aquacultural products, poultry and farm products, and livestock
  119  and livestock products.
  120         (3) “Agricultural production” means the production of
  121  plants and animals useful to humans, including the preparation,
  122  planting, cultivating, or harvesting of these products or other
  123  practices necessary to accomplish production through the harvest
  124  phase including aquaculture, horticulture, floriculture,
  125  viticulture, forestry, dairy, livestock, poultry, bees, and all
  126  other forms of farm products and farm production.
  127         (4) “Bundled transaction” means the retail sale of two or
  128  more products, except real property and services to real
  129  property, in which the products are otherwise distinct and
  130  identifiable and the products are sold for one nonitemized
  131  price. The term does not include the sale of products in which
  132  the price varies or is negotiable based on the selection of
  133  products by the purchaser.
  134         (a) A transaction that otherwise satisfies this definition
  135  is not a bundled transaction if it is:
  136         1. The retail sale of tangible personal property and a
  137  service in which the tangible personal property is essential to
  138  the use of the service, is provided exclusively in connection
  139  with the service, and the true object of the transaction is the
  140  service;
  141         2. The retail sale of services in which one service is
  142  provided which is essential to the use or receipt of a second
  143  service, the first service is provided exclusively in connection
  144  with the second service, and the true object of the transaction
  145  is the second service;
  146         3. A transaction that includes taxable products and
  147  nontaxable products and the purchase price or sales price of the
  148  taxable products is de minimis; or
  149         4. The retail sale of exempt tangible personal property and
  150  taxable personal property in which:
  151         a. The transaction includes food and food ingredients,
  152  drugs, durable medical equipment, mobility-enhancing equipment,
  153  over-the-counter drugs, prosthetic devices, or medical supplies;
  154  and
  155         b. The seller’s purchase price or sales price of the
  156  taxable tangible personal property is 50 percent or less of the
  157  total purchase price or sales price of the bundled tangible
  158  personal property. Sellers may not use a combination of the
  159  purchase price and sales price of the tangible personal property
  160  to determine whether it is a bundled transaction.
  161         (b) As used in this subsection, the term:
  162         1. “De minimis” means that the seller’s purchase price or
  163  sales price of the taxable products is 10 percent or less of the
  164  total purchase price or sales price of the bundled products.
  165         a. Sellers shall use the purchase price or sales price of
  166  the products to determine whether the taxable products are de
  167  minimis; sellers may not use a combination of the purchase price
  168  and sales price of the products to determine whether the taxable
  169  products are de minimis.
  170         b. Sellers shall use the full term of a service contract to
  171  determine if the taxable products are de minimis.
  172         2. “Distinct and identifiable,” when used to describe a
  173  product, does not include:
  174         a. Packaging such as containers, boxes, sacks, bags, and
  175  bottles or other materials, such as wrapping, labels, tags, and
  176  instruction guides, which accompany the retail sale of the
  177  products and are incidental or immaterial to the retail sale of
  178  the products. Examples of packaging that is incidental or
  179  immaterial include grocery sacks, shoeboxes, dry cleaning
  180  garment bags, and express delivery envelopes and boxes.
  181         b. A product provided free of charge with the required
  182  purchase of another product. A product is provided free of
  183  charge if the sales price of the product purchased does not vary
  184  depending on the inclusion of the product provided free of
  185  charge.
  186         3. “One nonitemized price” does not include a price that is
  187  separately identified by product on binding sales or other
  188  supporting sales-related documentation made available to the
  189  customer in paper or electronic form, including, but not limited
  190  to, an invoice, bill of sale, receipt, contract, service
  191  agreement, lease agreement, periodic notice of rates and
  192  services, rate card, or price list.
  193         (5)(2) “Business” means an any activity engaged in by a any
  194  person, or caused to be engaged in by him or her, with the
  195  direct or indirect object of private or public gain, benefit, or
  196  advantage, either direct or indirect. Except for the sales of an
  197  any aircraft, boat, mobile home, or motor vehicle, the term does
  198  “business” shall not be construed in this chapter to include
  199  occasional or isolated sales or transactions involving tangible
  200  personal property or services by a person who does not hold
  201  himself or herself out as engaged in business or sales of
  202  unclaimed tangible personal property under s. 717.122, but does
  203  include includes other charges for the sale or rental of
  204  tangible personal property;, sales of services taxable under
  205  this chapter;, sales of or charges of admission;, communication
  206  services;, all rentals and leases of living quarters, other than
  207  low-rent housing operated under chapter 421;, sleeping or
  208  housekeeping accommodations in hotels, apartment houses,
  209  roominghouses, tourist or trailer camps;, and all rentals of or
  210  licenses in real property, other than low-rent housing operated
  211  under chapter 421; and, all leases or rentals of or licenses in
  212  parking lots or garages for motor vehicles, docking or storage
  213  spaces for boats in boat docks or marinas as defined in this
  214  chapter and made subject to a tax imposed by this chapter. The
  215  term does “business” shall not be construed in this chapter to
  216  include the leasing, subleasing, or licensing of real property
  217  by one corporation to another if all of the stock of both such
  218  corporations is owned, directly or through one or more wholly
  219  owned subsidiaries, by a common parent corporation; the property
  220  was in use before prior to July 1, 1989, title to the property
  221  was transferred after July 1, 1988, and before July 1, 1989,
  222  between members of an affiliated group, as defined in s. 1504(a)
  223  of the Internal Revenue Code of 1986, which group included both
  224  such corporations and there is no substantial change in the use
  225  of the property following the transfer of title; the leasing,
  226  subleasing, or licensing of the property was required by an
  227  unrelated lender as a condition of providing financing to one or
  228  more members of the affiliated group; and the corporation to
  229  which the property is leased, subleased, or licensed had sales
  230  subject to the tax imposed by this chapter of at least not less
  231  than $667 million during the most recent 12-month period ending
  232  ended June 30. A Any tax on such sales, charges, rentals,
  233  admissions, or other transactions made subject to the tax
  234  imposed by this chapter shall be collected by the state, county,
  235  municipality, a any political subdivision, agency, bureau, or
  236  department, or other state or local governmental instrumentality
  237  in the same manner as other dealers, unless specifically
  238  exempted by this chapter.
  239         (6) “Certified service provider” has the same meaning as
  240  provided in s. 213.256.
  241         (7)(3) The terms “Cigarettes,” “tobacco,” or “tobacco
  242  products” referred to in this chapter include all such products
  243  as are defined or may be hereafter defined by the laws of this
  244  the state.
  245         (8) “Coin-operated amusement machine” means a machine
  246  operated by coin, slug, token, coupon, or similar device for the
  247  purposes of entertainment or amusement. The term includes coin
  248  operated pinball machines, music machines, juke boxes,
  249  mechanical games, video games, arcade games, billiard tables,
  250  moving picture viewers, shooting galleries, and similar
  251  amusement devices.
  252         (9) “Computer” means an electronic device that accepts
  253  information in digital or similar form and manipulates such
  254  information for a result based on a sequence of instructions.
  255         (10) “Computer software” means a set of coded instructions
  256  designed to cause a computer or automatic data processing
  257  equipment to perform a task.
  258         (11)(4) “Cost price” means the actual cost of articles of
  259  tangible personal property without any deductions for therefrom
  260  on account of the cost of materials used, labor or service
  261  costs, transportation charges, or other any expenses whatsoever.
  262         (12) “Delivery charges” means charges by the seller of
  263  personal property or services for preparation and delivery to a
  264  location designated by the purchaser of such property or
  265  services, including, but not limited to, transportation,
  266  shipping, postage, handling, crating, and packing.
  267  Notwithstanding any other provision of this section, the term
  268  does not include charges for delivery of direct mail,
  269  transportation, shipping, postage, handling, crating, and
  270  packing or similar charges if those charges are separately
  271  stated on an invoice or similar billing document given to the
  272  purchaser and invoiced at cost with no markup.
  273         (a) The exclusion of delivery charges for direct mail
  274  applies to a sale involving the delivery or mailing of direct
  275  mail, printed material that would otherwise be direct mail which
  276  results from a transaction that this state considers the sale of
  277  a service, or printed material delivered or mailed to a mass
  278  audience when the cost of the printed material is not billed
  279  directly to the recipients and is the result of a transaction
  280  that includes the development of billing information or the
  281  provision of data processing services.
  282         (b) If a shipment includes exempt property and taxable
  283  property, the seller shall tax only the percentage of the
  284  delivery charge allocated to the taxable property. The seller
  285  may allocate the delivery charge by using:
  286         1. A percentage based on the total sales price of the
  287  taxable property compared to the sales price of all property in
  288  the shipment; or
  289         2. A percentage based on the total weight of the taxable
  290  property compared to the total weight of all property in the
  291  shipment.
  292         (13)(5)The term “Department” means the Department of
  293  Revenue.
  294         (14) “Diesel fuel” means a liquid product, gas product, or
  295  a combination thereof, which is used in an internal combustion
  296  engine or motor to propel any form of vehicle, machine, or
  297  mechanical contrivance. The term includes, but is not limited
  298  to, all forms of fuel commonly or commercially known or sold as
  299  diesel fuel or kerosene. The term does not include butane gas,
  300  propane gas, or other forms of liquefied petroleum gas or
  301  compressed natural gas.
  302         (15) “Direct mail” means printed material delivered or
  303  distributed by the United States Postal Service or other
  304  delivery service to a mass audience or to addressees on a
  305  mailing list provided by the purchaser or at the direction of
  306  the purchaser when the cost of the items are not billed directly
  307  to the recipients. The term includes tangible personal property
  308  supplied directly or indirectly by the purchaser to the direct
  309  mail seller for inclusion in the package containing the printed
  310  material. The term does not include multiple items of printed
  311  material delivered to a single address.
  312         (16) “Electronic” means relating to technology having
  313  electrical, digital, magnetic, wireless, optical,
  314  electromagnetic, or similar capabilities.
  315         (17)(6) “Enterprise zone” means an area of the state
  316  designated pursuant to s. 290.0065. This subsection expires on
  317  the date specified in s. 290.016 for the expiration of the
  318  Florida Enterprise Zone Act.
  319         (18)(7) “Factory-built building” means a structure
  320  manufactured in a manufacturing facility for installation or
  321  erection as a finished building. The term; “factory-built
  322  building” includes, but is not limited to, residential,
  323  commercial, institutional, storage, and industrial structures.
  324         (19) “Farmer” means a person who is directly engaged in the
  325  business of producing crops, livestock, or other agricultural
  326  commodities. The term includes, but is not limited to, horse
  327  breeders, nurserymen, dairy farmers, poultry farmers, cattle
  328  ranchers, apiarists, and persons raising fish.
  329         (20) “Forest” means the land stocked by trees used in the
  330  production of forest products, or formerly having such tree
  331  cover, and not currently developed for nonforest use.
  332         (21) “Fractional aircraft ownership program” means a
  333  program that meets the requirements of 14 C.F.R. part 91,
  334  subpart K, relating to fractional ownership operations, except
  335  that the program must include a minimum of 25 aircraft owned or
  336  leased by the program manager and used in the program.
  337         (22) “Gross sales” means the sum total of all sales of
  338  tangible personal property without any deduction except as
  339  provided under this chapter.
  340         (23)(8) “In this state” or “in the state” means within the
  341  state boundaries of Florida as defined in s. 1, Art. II of the
  342  State Constitution and includes all territory within these
  343  limits owned by or ceded to the United States.
  344         (24)(9)The term “Intoxicating beverages” or “alcoholic
  345  beverages” referred to in this chapter includes all such
  346  beverages as are so defined or may be hereafter defined by the
  347  laws of this the state.
  348         (25)(10) “Lease,” “let,” or “rental” means leasing or
  349  renting of living quarters or sleeping or housekeeping
  350  accommodations in hotels, apartment houses, roominghouses,
  351  tourist or trailer camps, and real property.
  352         (a) Hotels, apartment houses, roominghouses, tourist or
  353  trailer camps, and real property include, the same being defined
  354  as follows:
  355         (a) every building or other structure kept, used,
  356  maintained, or advertised as, or held out to the public to be, a
  357  place where sleeping accommodations are supplied for pay to
  358  transient or permanent guests or tenants, in which 10 or more
  359  rooms are furnished for the accommodation of such guests, and
  360  having one or more dining rooms or cafes where meals or lunches
  361  are served to such transient or permanent guests.; such
  362         1.A “hotel” is a building where sleeping accommodations
  363  and dining rooms or cafes are being conducted in the same
  364  building or buildings in connection therewith, shall, for the
  365  purpose of this chapter, be deemed a hotel.
  366         2.(b)An “apartment house” is a Any building, or part
  367  thereof, where separate accommodations for two or more families
  368  living independently of each other are supplied to transient or
  369  permanent guests or tenants shall for the purpose of this
  370  chapter be deemed an apartment house.
  371         3.(c)A “roominghouse” is a Every house, boat, vehicle,
  372  motor court, trailer court, or other structure or a any place or
  373  location kept, used, maintained, or advertised as, or held out
  374  to the public to be, a place where living quarters or sleeping
  375  or housekeeping accommodations are supplied for pay to transient
  376  or permanent guests or tenants, whether in one or adjoining
  377  buildings, shall for the purpose of this chapter be deemed a
  378  roominghouse.
  379         4.(d)A “room” in all hotels, apartment houses, and
  380  roominghouses includes within the meaning of this chapter, the
  381  parlor, dining room, sleeping porches, kitchen, office, and
  382  sample rooms shall be construed to mean “rooms.
  383         5.(e) A “tourist camp” is a place where two or more tents,
  384  tent houses, or camp cottages are located and offered by a
  385  person or municipality for sleeping or eating accommodations,
  386  most generally to the transient public for either a direct money
  387  consideration or an indirect benefit to the lessor or owner in
  388  connection with a related business.
  389         6.(f) A “trailer camp,” “mobile home park,” or
  390  “recreational vehicle park” is a place where space is offered,
  391  with or without service facilities, by a person any persons or
  392  municipality to the public for the parking and accommodation of
  393  two or more automobile trailers, mobile homes, or recreational
  394  vehicles that which are used for lodging, for either a direct
  395  money consideration or an indirect benefit to the lessor or
  396  owner in connection with a related business, such space being
  397  hereby defined as living quarters, and the rental price thereof
  398  includes shall include all service charges paid to the lessor.
  399         (b)(g) “Lease,” “let,” or “rental” also means a transfer of
  400  possession or control of tangible personal property for a fixed
  401  or indeterminate term for consideration. A clause for a future
  402  option to purchase or to extend an agreement does not preclude
  403  an agreement from being a lease or rental. This definition
  404  applies to the levying of the sales and use tax regardless of
  405  whether a transaction is characterized as a lease or rental
  406  under generally accepted accounting principles, the Internal
  407  Revenue Code, the Uniform Commercial Code, or other federal,
  408  state, or local law. These terms include agreements covering
  409  motor vehicles and trailers if the amount of consideration may
  410  be increased or decreased by reference to the amount realized
  411  upon the sale or disposition of the property as provided in 26
  412  U.S.C. s. 7701(h)(1). These terms do not include:
  413         1. A transfer of possession or control of property under a
  414  security agreement or deferred payment plan that requires the
  415  transfer of title upon completion of the required payments;
  416         2. A transfer of possession or control of property under an
  417  agreement that requires the transfer of title upon completion of
  418  required payments and payment of an option price does not exceed
  419  the greater of $100 or 1 percent of the total required payments;
  420  or
  421         3. The provision of tangible personal property along with
  422  an operator for a fixed or indeterminate period of time. A
  423  condition of this exclusion is that the operator is necessary
  424  for the equipment to perform as designed. For the purpose of
  425  this subparagraph, an operator must do more than maintain,
  426  inspect, or set up the tangible personal property the leasing or
  427  rental of tangible personal property and the possession or use
  428  thereof by the lessee or rentee for a consideration, without
  429  transfer of the title of such property, except as expressly
  430  provided to the contrary herein.
  431         (c)The term “Lease,” “let,” or “rental” does not include
  432  mean hourly, daily, or mileage charges, to the extent that such
  433  charges are subject to the jurisdiction of the United States
  434  Interstate Commerce Commission, if when such charges are paid by
  435  reason of the presence of railroad cars owned by another on the
  436  tracks of the taxpayer, or charges made pursuant to car service
  437  agreements.
  438         (d)The term “Lease,” “let,” “rental,” or “license” does
  439  not include payments made to an owner of high-voltage bulk
  440  transmission facilities in connection with the possession or
  441  control of such facilities by a regional transmission
  442  organization, independent system operator, or similar entity
  443  under the jurisdiction of the Federal Energy Regulatory
  444  Commission. However, if where two taxpayers, in connection with
  445  the interchange of facilities, rent or lease property, each to
  446  the other, for use in providing or furnishing any of the
  447  services mentioned in s. 166.231, the term “lease or rental”
  448  means only the net amount of rental involved.
  449         (e)(h) “Real property” means the surface land, improvements
  450  thereto, and fixtures, and is synonymous with “realty” and “real
  451  estate.”
  452         (f)(i) “License,” as used in this chapter with reference to
  453  the use of real property, means the granting of a privilege to
  454  use or occupy a building or a parcel of real property for any
  455  purpose.
  456         (g)(j) Privilege, franchise, or concession fees, or fees
  457  for a license to do business, paid to an airport are not
  458  payments for leasing, letting, renting, or granting a license
  459  for the use of real property.
  460         (26) “Livestock” includes all animals of the equine,
  461  bovine, or swine class, including goats, sheep, mules, horses,
  462  hogs, cattle, ostriches, and other grazing animals raised for
  463  commercial purposes. The term also includes fish raised for
  464  commercial purposes.
  465         (27)(11) “Motor fuel” means and includes what is commonly
  466  known and sold as gasoline and fuels containing a mixture of
  467  gasoline and other products.
  468         (28)(12) “Person” includes an any individual, firm,
  469  copartnership, joint adventure, association, corporation,
  470  estate, trust, business trust, receiver, syndicate, or other
  471  group or combination acting as a unit and also includes a any
  472  political subdivision, municipality, state agency, bureau, or
  473  department and includes the plural as well as the singular
  474  number.
  475         (29) “Power farm equipment” means moving or stationary
  476  equipment that contains within itself the means for its own
  477  propulsion or power and that is dependent upon an external power
  478  source to perform its functions.
  479         (30) “Prewritten computer software” means computer
  480  software, including prewritten upgrades, which is not designed
  481  and developed by the author or other creator to the
  482  specifications of a specific purchaser. The combining of two or
  483  more prewritten computer software programs or prewritten
  484  portions of such programs does not cause the combination to be
  485  other than prewritten computer software. The term includes
  486  software designed and developed by the author or other creator
  487  to the specifications of a specific purchaser if such software
  488  is sold to a person other than the specific purchaser. If a
  489  person modifies or enhances computer software of which the
  490  person is not the author or creator, the person is deemed to be
  491  the author or creator only of such person’s modifications or
  492  enhancements. Prewritten computer software or a prewritten
  493  portion of such software which is modified or enhanced to any
  494  degree, if such modification or enhancement is designed and
  495  developed to the specifications of a specific purchaser, remains
  496  prewritten computer software. However, the term does not include
  497  software that has been modified or enhanced for a particular
  498  purchaser if the charge for the enhancement is reasonable and
  499  separately stated on the invoice or other statement of price
  500  given to the purchaser.
  501         (31) “Product transferred electronically” means a product,
  502  except computer software, which was obtained by a purchaser by
  503  means other than the purchase of tangible storage media.
  504         (32) “Qualified aircraft” means an aircraft having a
  505  maximum certified takeoff weight of less than 10,000 pounds and
  506  equipped with twin turbofan engines that meet Stage IV noise
  507  requirements and which is used by a business operating as an on
  508  demand air carrier under Federal Aviation Administration
  509  Regulation Title 14, chapter I, part 135, Code of Federal
  510  Regulations, which owns or leases and operates a fleet of at
  511  least 25 of such aircraft in this state.
  512         (33)(13) “Retailer” means and includes every person engaged
  513  in the business of making sales at retail or for distribution,
  514  or use, or consumption, or storage to be used or consumed in
  515  this state.
  516         (34)(14)(a) “Retail sale” or a “sale at retail” means a
  517  sale to a consumer or to a any person for a any purpose other
  518  than for resale in the form of tangible personal property or
  519  services taxable under this chapter, and includes all such
  520  transactions that may be made in lieu of retail sales or sales
  521  at retail. A sale for resale includes a sale of qualifying
  522  property. As used in this paragraph, the term “qualifying
  523  property” means tangible personal property, other than
  524  electricity, which is used or consumed by a government
  525  contractor in the performance of a qualifying contract as
  526  defined in s. 212.08(17)(c), to the extent that the cost of the
  527  property is allocated or charged as a direct item of cost to
  528  such contract, title to which property vests in or passes to the
  529  government under the contract. The term “government contractor”
  530  includes prime contractors and subcontractors. As used in this
  531  paragraph, a cost is a “direct item of cost” if it is a “direct
  532  cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or similar
  533  successor provisions, including costs identified specifically
  534  with a particular contract.
  535         (a)(b) The terms “retail sales,” “sales at retail,” “use,”
  536  “storage,” and “consumption” include the sale, use, storage, or
  537  consumption of all tangible advertising materials imported or
  538  caused to be imported into this state. Tangible advertising
  539  material includes displays, display containers, brochures,
  540  catalogs, price lists, point-of-sale advertising, and technical
  541  manuals or any tangible personal property which does not
  542  accompany the product to the ultimate consumer.
  543         (b)(c)The terms “retail sales,” “sale at retail,” “use,”
  544  “storage,” and “consumption” do not include:
  545         1. Materials, containers, labels, sacks, bags, or similar
  546  items intended to accompany a product sold to a customer without
  547  which delivery of the product would be impracticable because of
  548  the character of the contents and be used one time only once for
  549  packaging tangible personal property for sale, or for the
  550  convenience of the customer, or for packaging in the process of
  551  providing a service taxable under this chapter. If When a
  552  separate charge for packaging materials is made, the charge is
  553  shall be considered part of the sales price or rental charge for
  554  purposes of determining the applicability of tax. The terms do
  555  not include
  556         2. The sale, use, storage, or consumption of industrial
  557  materials, including chemicals and fuels except as provided
  558  herein, for future processing, manufacture, or conversion into
  559  articles of tangible personal property for resale if when such
  560  industrial materials, including chemicals and fuels except as
  561  provided herein, become a component or ingredient of the
  562  finished product. However, the terms include the sale, use,
  563  storage, or consumption of tangible personal property, including
  564  machinery and equipment or parts thereof, purchased electricity,
  565  and fuels used to power machinery, if when such items are used
  566  and dissipated in fabricating, converting, or processing
  567  tangible personal property for sale, even though they may become
  568  ingredients or components of the tangible personal property for
  569  sale through accident, wear, tear, erosion, corrosion, or
  570  similar means. The terms do not include the sale of materials to
  571  a registered repair facility for use in repairing a motor
  572  vehicle, airplane, or boat, if when such materials are
  573  incorporated into and sold as part of the repair. Such a sale
  574  shall be deemed a purchase for resale by the repair facility,
  575  even though every material is not separately stated or
  576  separately priced on the repair invoice.
  577         (d)“Gross sales” means the sum total of all sales of
  578  tangible personal property as defined herein, without any
  579  deduction whatsoever of any kind or character, except as
  580  provided in this chapter.
  581         (e) The term “Retail sale” includes a mail order sale, as
  582  defined in s. 212.0596(1).
  583         (35)(15) “Sale” means and includes:
  584         (a) A Any transfer of title or possession, or both,
  585  exchange, barter, license, lease, or rental, conditional or
  586  otherwise, in any manner or by any means whatsoever, of tangible
  587  personal property for a consideration.
  588         (b) The rental of living quarters or sleeping or
  589  housekeeping accommodations in hotels, apartment houses, or
  590  roominghouses, or tourist or trailer camps, as hereinafter
  591  defined in this chapter.
  592         (c) The producing, fabricating, processing, printing, or
  593  imprinting of tangible personal property for a consideration for
  594  consumers who furnish either directly or indirectly furnish the
  595  materials used in the producing, fabricating, processing,
  596  printing, or imprinting.
  597         (d) The furnishing, preparing, or serving for a
  598  consideration of any tangible personal property for consumption
  599  on or off the premises of the person furnishing, preparing, or
  600  serving such tangible personal property, which includes the sale
  601  of meals or prepared food by an employer to his or her
  602  employees.
  603         (e) A transaction whereby the possession of property is
  604  transferred but the seller retains title as security for the
  605  payment of the price.
  606         (36)(16) “Sales price” means the measure subject to the tax
  607  imposed by this chapter and means the total amount of
  608  consideration, including cash, credit, property, and services,
  609  for which tangible personal property or personal services are
  610  sold, leased, or rented, valued in money, whether received in
  611  money or otherwise.
  612         (a) The sales price may not include a deduction for:
  613         1. The seller’s cost of the property sold;
  614         2. The cost of materials used, labor or service cost;
  615  interest, losses, all costs of transportation to the seller, all
  616  taxes imposed on the seller, and other expenses of the seller;
  617         3. Charges by the seller for services necessary to complete
  618  the sale, other than delivery and installation charges;
  619         4. Delivery charges; or
  620         5. Installation charges.
  621         (b) The sales price does not apply to:
  622         1. Trade-ins allowed and taken at the time of sale if the
  623  amount is separately stated on the invoice, bill of sale, or
  624  similar document given to the purchaser;
  625         2. Discounts, including cash, term, or coupons, which are
  626  not reimbursed by a third party, are allowed by a seller, and
  627  taken by a purchaser at the time of sale;
  628         3. Interest, financing, and carrying charges from credit
  629  extended on the sale of personal property or services, if the
  630  amount is separately stated on the invoice, bill of sale, or
  631  similar document given to the purchaser;
  632         4. Taxes legally imposed directly on the consumer which are
  633  separately stated on the invoice, bill of sale, or similar
  634  document given to the purchaser; or means the total amount paid
  635  for tangible personal property, including any services that are
  636  a part of the sale, valued in money, whether paid in money or
  637  otherwise, and includes any amount for which credit is given to
  638  the purchaser by the seller, without any deduction therefrom on
  639  account of the cost of the property sold, the cost of materials
  640  used, labor or service cost, interest charged, losses, or any
  641  other expense whatsoever. “Sales price” also includes the
  642  consideration for a transaction which requires both labor and
  643  material to alter, remodel, maintain, adjust, or repair tangible
  644  personal property. Trade-ins or discounts allowed and taken at
  645  the time of sale shall not be included within the purview of
  646  this subsection. “Sales price” also includes the full face value
  647  of any coupon used by a purchaser to reduce the price paid to a
  648  retailer for an item of tangible personal property; where the
  649  retailer will be reimbursed for such coupon, in whole or in
  650  part, by the manufacturer of the item of tangible personal
  651  property; or whenever it is not practicable for the retailer to
  652  determine, at the time of sale, the extent to which
  653  reimbursement for the coupon will be made. The term “sales
  654  price” does not include federal excise taxes imposed upon the
  655  retailer on the sale of tangible personal property. The term
  656  “sales price” does include federal manufacturers’ excise taxes,
  657  even if the federal tax is listed as a separate item on the
  658  invoice. To the extent required by federal law, the term “sales
  659  price” does not include
  660         5. Charges for Internet access services which are not
  661  itemized on the customer’s bill, but which can be reasonably
  662  identified from the selling dealer’s books and records kept in
  663  the regular course of business. The dealer may support the
  664  allocation of charges with books and records kept in the regular
  665  course of business covering the dealer’s entire service area,
  666  including territories outside this state.
  667         (37) “Sea trial” means a voyage for the purpose of testing
  668  repair or modification work, which in length and scope is
  669  reasonably necessary to test repairs or modifications, or a
  670  voyage for the purpose of ascertaining the seaworthiness of a
  671  vessel. If the sea trial is to test repair or modification work,
  672  the owner or repair facility shall certify, in a form prescribed
  673  by the department, what repairs have been tested. The owner and
  674  the repair facility may also be required to certify that the
  675  length and scope of the voyage were reasonably necessary to test
  676  the repairs or modifications.
  677         (38) “Seller” means a person making sales, leases, or
  678  rentals of personal property or services.
  679         (39) “Solar energy system” means the equipment and
  680  requisite hardware that provide and are used for collecting,
  681  transferring, converting, storing, or using incident solar
  682  energy for water heating, space heating, cooling, or other
  683  applications that would otherwise require the use of a
  684  conventional source of energy such as petroleum products,
  685  natural gas, manufactured gas, or electricity.
  686         (40) “Space flight” means a flight designed for suborbital,
  687  orbital, or interplanetary travel of a space vehicle, satellite,
  688  or station of any kind.
  689         (41) “Spaceport activities” means activities directed or
  690  sponsored by Space Florida on spaceport territory pursuant to
  691  its powers and responsibilities under the Space Florida Act.
  692         (17) “Diesel fuel” means any liquid product, gas product,
  693  or combination thereof used in an internal combustion engine or
  694  motor to propel any form of vehicle, machine, or mechanical
  695  contrivance. This term includes, but is not limited to, all
  696  forms of fuel commonly or commercially known or sold as diesel
  697  fuel or kerosene. However, the term “diesel fuel” does not
  698  include butane gas, propane gas, or any other form of liquefied
  699  petroleum gas or compressed natural gas.
  700         (42)(18) “Storage” means and includes any keeping or
  701  retaining retention in this state of tangible personal property
  702  in this state for use or consumption in this state or for a any
  703  purpose other than sale at retail in the regular course of
  704  business.
  705         (43) “Streamlined Sales and Use Tax Agreement” means the
  706  agreement described in s. 213.256.
  707         (44)(19) “Tangible personal property” means and includes
  708  personal property that which may be seen, weighed, measured, or
  709  touched or is in any manner perceptible to the senses, including
  710  electric power or energy, water, gas, steam, boats, motor
  711  vehicles and mobile homes as those terms are defined in s.
  712  320.01(1) and (2), aircraft as defined in s. 330.27, and all
  713  other types of vehicles. The term “tangible personal property”
  714  does not include stocks, bonds, notes, insurance, or other
  715  obligations or securities, a product transferred electronically,
  716  or pari-mutuel tickets sold or issued under the racing laws of
  717  the state.
  718         (45)(20) “Use” means and includes the exercise of a any
  719  right or power over tangible personal property incident to the
  720  ownership thereof, or interest therein, except that it does not
  721  include the sale at retail of that property in the regular
  722  course of business. The term “use” does not include:
  723         (a) The loan of an automobile by a motor vehicle dealer to
  724  a high school for use in its driver education and safety
  725  program; or. The term “use” does not include
  726         (b) A contractor’s use of “qualifying property” as defined
  727  in subsection (34) by paragraph (14)(a).
  728         (46)(21) The term “Use tax” referred to in this chapter
  729  includes the use, the consumption, the distribution, and the
  730  storage as herein defined.
  731         (47) “Voluntary seller” or “volunteer seller” means a
  732  seller that is not required to register in this state to collect
  733  the tax imposed by this chapter.
  734         (22) “Spaceport activities” means activities directed or
  735  sponsored by Space Florida on spaceport territory pursuant to
  736  its powers and responsibilities under the Space Florida Act.
  737         (23) “Space flight” means any flight designed for
  738  suborbital, orbital, or interplanetary travel of a space
  739  vehicle, satellite, or station of any kind.
  740         (24) “Coin-operated amusement machine” means any machine
  741  operated by coin, slug, token, coupon, or similar device for the
  742  purposes of entertainment or amusement. The term includes, but
  743  is not limited to, coin-operated pinball machines, music
  744  machines, juke boxes, mechanical games, video games, arcade
  745  games, billiard tables, moving picture viewers, shooting
  746  galleries, and all other similar amusement devices.
  747         (25) “Sea trial” means a voyage for the purpose of testing
  748  repair or modification work, which is in length and scope
  749  reasonably necessary to test repairs or modifications, or a
  750  voyage for the purpose of ascertaining the seaworthiness of a
  751  vessel. If the sea trial is to test repair or modification work,
  752  the owner or repair facility shall certify, in a form required
  753  by the department, what repairs have been tested. The owner and
  754  the repair facility may also be required to certify that the
  755  length and scope of the voyage were reasonably necessary to test
  756  the repairs or modifications.
  757         (26) “Solar energy system” means the equipment and
  758  requisite hardware that provide and are used for collecting,
  759  transferring, converting, storing, or using incident solar
  760  energy for water heating, space heating, cooling, or other
  761  applications that would otherwise require the use of a
  762  conventional source of energy such as petroleum products,
  763  natural gas, manufactured gas, or electricity.
  764         (27) “Agricultural commodity” means horticultural,
  765  aquacultural, poultry and farm products, and livestock and
  766  livestock products.
  767         (28) “Farmer” means a person who is directly engaged in the
  768  business of producing crops, livestock, or other agricultural
  769  commodities. The term includes, but is not limited to, horse
  770  breeders, nurserymen, dairy farmers, poultry farmers, cattle
  771  ranchers, apiarists, and persons raising fish.
  772         (29) “Livestock” includes all animals of the equine,
  773  bovine, or swine class, including goats, sheep, mules, horses,
  774  hogs, cattle, ostriches, and other grazing animals raised for
  775  commercial purposes. The term “livestock” shall also include
  776  fish raised for commercial purposes.
  777         (30) “Power farm equipment” means moving or stationary
  778  equipment that contains within itself the means for its own
  779  propulsion or power and moving or stationary equipment that is
  780  dependent upon an external power source to perform its
  781  functions.
  782         (31) “Forest” means the land stocked by trees of any size
  783  used in the production of forest products, or formerly having
  784  such tree cover, and not currently developed for nonforest use.
  785         (32) “Agricultural production” means the production of
  786  plants and animals useful to humans, including the preparation,
  787  planting, cultivating, or harvesting of these products or any
  788  other practices necessary to accomplish production through the
  789  harvest phase, and includes aquaculture, horticulture,
  790  floriculture, viticulture, forestry, dairy, livestock, poultry,
  791  bees, and any and all forms of farm products and farm
  792  production.
  793         (33) “Qualified aircraft” means any aircraft having a
  794  maximum certified takeoff weight of less than 10,000 pounds and
  795  equipped with twin turbofan engines that meet Stage IV noise
  796  requirements that is used by a business operating as an on
  797  demand air carrier under Federal Aviation Administration
  798  Regulation Title 14, chapter I, part 135, Code of Federal
  799  Regulations, that owns or leases and operates a fleet of at
  800  least 25 of such aircraft in this state.
  801         (34) “Fractional aircraft ownership program” means a
  802  program that meets the requirements of 14 C.F.R. part 91,
  803  subpart K, relating to fractional ownership operations, except
  804  that the program must include a minimum of 25 aircraft owned or
  805  leased by the program manager and used in the program.
  806         Section 2. Paragraph (c) of subsection (7) of section
  807  212.03, Florida Statutes, is amended to read:
  808         212.03 Transient rentals tax; rate, procedure, enforcement,
  809  exemptions.—
  810         (7)
  811         (c) The rental of facilities in a trailer camp, mobile home
  812  park, or recreational vehicle park facilities, as defined in s.
  813  212.02(10)(f), which are intended primarily for rental as a
  814  principal or permanent place of residence is exempt from the tax
  815  imposed by this chapter. The rental of such facilities that
  816  primarily serve transient guests is not exempt under by this
  817  subsection. In applying the application of this law, or in
  818  making a any determination against the exemption, the department
  819  shall consider the facility as primarily serving transient
  820  guests unless the facility owner makes a verified declaration on
  821  a form prescribed by the department that more than half of the
  822  total rental units available are occupied by tenants who have a
  823  continuous residence greater than in excess of 3 months. The
  824  owner of a facility declared to be exempt under by this
  825  paragraph must determine make a determination of the taxable
  826  status of the facility at the end of the owner’s accounting year
  827  using any consecutive 3-month period at least one month of which
  828  is in the accounting year. The owner shall must use a selected
  829  consecutive 3-month period during each annual redetermination.
  830  If In the event that an exempt facility no longer qualifies for
  831  the exemption by this paragraph, the owner must so notify the
  832  department on a form prescribed by the department by the 20th
  833  day of the first month of the owner’s next succeeding accounting
  834  year that the facility no longer qualifies for such exemption.
  835  The tax levied by this section applies shall apply to the rental
  836  of facilities that no longer qualify for the exemption under
  837  this paragraph beginning the first day of the owner’s next
  838  succeeding accounting year. The provisions of This paragraph
  839  does do not apply to mobile home lots regulated under chapter
  840  723.
  841         Section 3. Subsection (6) of section 212.0306, Florida
  842  Statutes, is amended to read:
  843         212.0306 Local option food and beverage tax; procedure for
  844  levying; authorized uses; administration.—
  845         (6) A Any county levying a tax authorized by this section
  846  must locally administer the tax using the powers and duties
  847  enumerated for local administration of the tourist development
  848  tax by s. 125.0104, 1992 Supplement to the Florida Statutes
  849  1991. The county’s ordinance shall also provide for brackets
  850  applicable to taxable transactions.
  851         Section 4. Paragraph (b) of subsection (1) of section
  852  212.04, Florida Statutes, is amended to read:
  853         212.04 Admissions tax; rate, procedure, enforcement.—
  854         (1)
  855         (b) For the exercise of such privilege, a tax is levied at
  856  the rate of 6 percent of sales price, or the actual value
  857  received from such admissions, which amount 6 percent shall be
  858  added to and collected with all such admissions from the
  859  purchaser thereof, and such tax shall be paid for the exercise
  860  of the privilege as defined in the preceding paragraph. Each
  861  ticket must show on its face the actual sales price of the
  862  admission, or each dealer selling the admission must prominently
  863  display at the box office or other place where the admission
  864  charge is made a notice disclosing the price of the admission.,
  865  and The tax shall be computed and collected on the basis of the
  866  actual price of the admission charged by the dealer. The sale
  867  price or actual value of admission shall, for the purpose of
  868  this chapter, is the be that price remaining after deduction of
  869  federal taxes and state or locally imposed or authorized seat
  870  surcharges, taxes, or fees, if any, imposed upon such admission.
  871  The sale price or actual value does not include separately
  872  stated ticket service charges that are imposed by a facility
  873  ticket office or a ticketing service and added to a separately
  874  stated, established ticket price. The rate of tax on each
  875  admission shall be according to the brackets established by s.
  876  212.12(9).
  877         Section 5. Section 212.05, Florida Statutes, is amended to
  878  read:
  879         212.05 Sales, storage, use tax.—It is hereby declared to be
  880  the legislative intent that every person is exercising a taxable
  881  privilege who engages in the business of selling tangible
  882  personal property at retail in this state, including the
  883  business of making mail order sales, or who rents or furnishes
  884  any of the things or services taxable under this chapter, or who
  885  stores for use or consumption in this state an any item or
  886  article of tangible personal property, as defined herein and who
  887  leases or rents such property within the state is exercising a
  888  taxable privilege.
  889         (1) For the exercise of such privilege, a tax is levied on
  890  each taxable transaction or incident, which tax is due and
  891  payable as follows:
  892         (a)1.a. At the rate of 6 percent of the sales price of each
  893  item or article of tangible personal property when sold at
  894  retail in this state, computed on each taxable sale for the
  895  purpose of remitting the amount of tax due the state, and
  896  including each and every retail sale.
  897         1.b.The Each occasional or isolated sale of an aircraft,
  898  boat, mobile home, or motor vehicle of a class or type which is
  899  required to be registered, licensed, titled, or documented in
  900  this state or by the United States Government is shall be
  901  subject to tax at the rate provided in this paragraph. The
  902  department shall by rule adopt a any nationally recognized
  903  publication for valuation of used motor vehicles as the
  904  reference price list for a any used motor vehicle that must
  905  which is required to be licensed pursuant to s. 320.08(1), (2),
  906  (3)(a), (b), (c), or (e), or (9). If a any party to an
  907  occasional or isolated sale of such a vehicle reports to the tax
  908  collector a sales price that which is less than 80 percent of
  909  the average loan price for the specified model and year of such
  910  vehicle as listed in the most recent reference price list, the
  911  tax levied under this paragraph shall be computed by the
  912  department on such average loan price unless the parties to the
  913  sale have provided to the tax collector an affidavit signed by
  914  each party, or other substantial proof, stating the actual sales
  915  price. A Any party to such sale who reports a sales price less
  916  than the actual sales price commits is guilty of a misdemeanor
  917  of the first degree, punishable as provided in s. 775.082 or s.
  918  775.083. The department shall collect or attempt to collect from
  919  such party any delinquent sales taxes. In addition, Such party
  920  shall also pay any tax due and any penalty and interest assessed
  921  plus a penalty equal to twice the amount of the additional tax
  922  owed. Notwithstanding any other provision of law, the department
  923  of Revenue may waive or compromise a any penalty imposed
  924  pursuant to this subparagraph.
  925         2. This paragraph does not apply to the sale of a boat or
  926  aircraft by or through a registered dealer under this chapter to
  927  a purchaser who, at the time of taking delivery, is a
  928  nonresident of this state, does not make his or her permanent
  929  place of abode in this state, and is not engaged in carrying on
  930  in this state any employment, trade, business, or profession in
  931  this state in which the boat or aircraft will be used in this
  932  state, or is a corporation of which none of the officers or
  933  directors of which is a resident of, or makes his or her
  934  permanent place of abode in, this state, or is a noncorporate
  935  entity that has no individual vested with authority to
  936  participate in the management, direction, or control of the
  937  entity’s affairs who is a resident of, or makes his or her
  938  permanent abode in, this state. For purposes of this exemption,
  939  either a registered dealer acting on his or her own behalf as
  940  seller, a registered dealer acting as broker on behalf of a
  941  seller, or a registered dealer acting as broker on behalf of the
  942  purchaser may be deemed to be the selling dealer. This exemption
  943  is shall not be allowed unless:
  944         a. The purchaser removes a qualifying boat, as described in
  945  sub-subparagraph f., from the state within 90 days after the
  946  date of purchase or extension, or the purchaser removes a
  947  nonqualifying boat or an aircraft from this state within 10 days
  948  after the date of purchase, or, if when the boat or aircraft is
  949  repaired or altered, within 20 days after completion of the
  950  repairs or alterations;
  951         b. The purchaser, within 30 days from the date of
  952  departure, provides shall provide the department with written
  953  proof that the purchaser licensed, registered, titled, or
  954  documented the boat or aircraft outside the state. If such
  955  written proof is unavailable, within 30 days the purchaser
  956  provides shall provide proof that the purchaser applied for such
  957  license, title, registration, or documentation. The purchaser
  958  shall forward to the department proof of title, license,
  959  registration, or documentation upon receipt;
  960         c. The purchaser, within 10 days after of removing the boat
  961  or aircraft from this state Florida, furnishes shall furnish the
  962  department with proof of removal in the form of receipts for
  963  fuel, dockage, slippage, tie-down, or hangaring from outside the
  964  state of Florida. The information so provided must clearly and
  965  specifically identify the boat or aircraft;
  966         d. The selling dealer, within 5 days after of the date of
  967  sale, provides shall provide to the department a copy of the
  968  sales invoice, closing statement, bills of sale, and the
  969  original affidavit signed by the purchaser attesting that he or
  970  she has read the provisions of this section;
  971         e. The seller makes a copy of the affidavit a part of his
  972  or her record for as long as required by s. 213.35; and
  973         f. Unless the nonresident purchaser of a boat of 5 net tons
  974  of admeasurement or larger intends to remove the boat from this
  975  state within 10 days after the date of purchase or if when the
  976  boat is repaired or altered, within 20 days after completion of
  977  the repairs or alterations, the nonresident purchaser applies
  978  shall apply to the selling dealer for a decal that which
  979  authorizes the removal of the boat 90 days after the date of
  980  purchase for removal of the boat. The nonresident purchaser of a
  981  qualifying boat may apply to the selling dealer within 60 days
  982  after the date of purchase for an extension decal that
  983  authorizes the boat to remain in this state for an additional 90
  984  days, but not more than a total of 180 days, before the
  985  nonresident purchaser must is required to pay the tax imposed by
  986  this chapter. The department may is authorized to issue decals
  987  in advance to dealers. The number of decals issued in advance to
  988  a dealer must shall be consistent with the volume of the
  989  dealer’s past sales of boats which qualify under this sub
  990  subparagraph. The selling dealer or his or her agent shall mark
  991  and affix the decals to qualifying boats in the manner
  992  prescribed by the department before, prior to delivery of the
  993  boat.
  994         (I) The department may is hereby authorized to charge
  995  dealers a fee sufficient to recover the costs of decals issued,
  996  except the extension decal costs shall cost $425.
  997         (II) The proceeds from the sale of decals shall will be
  998  deposited into the administrative trust fund.
  999         (III) Decals must shall display information that identifies
 1000  to identify the boat as a qualifying boat under this sub
 1001  subparagraph, including, but not limited to, the decal’s date of
 1002  expiration.
 1003         (IV) The department may is authorized to require dealers
 1004  who purchase decals to file reports with the department and may
 1005  prescribe all necessary records by rule. All such records are
 1006  subject to inspection by the department.
 1007         (V) A Any dealer or his or her agent who issues a decal
 1008  falsely, fails to affix a decal, mismarks the expiration date of
 1009  a decal, or fails to properly account for decals will be
 1010  considered prima facie to have committed a fraudulent act to
 1011  evade the tax and are will be liable for payment of the tax plus
 1012  a mandatory penalty of 200 percent of the tax, and commits shall
 1013  be liable for fine and punishment as provided by law for a
 1014  conviction of a misdemeanor of the first degree, punishable as
 1015  provided in s. 775.082 or s. 775.083.
 1016         (VI) A Any nonresident purchaser of a boat who removes a
 1017  decal before prior to permanently removing the boat from the
 1018  state, or defaces, changes, modifies, or alters a decal in a
 1019  manner affecting its expiration date before prior to its
 1020  expiration, or who causes or allows the same to be done by
 1021  another, is will be considered prima facie to have committed a
 1022  fraudulent act to evade the tax and is will be liable for
 1023  payment of the tax plus a mandatory penalty of 200 percent of
 1024  the tax, and commits shall be liable for fine and punishment as
 1025  provided by law for a conviction of a misdemeanor of the first
 1026  degree, punishable as provided in s. 775.082 or s. 775.083.
 1027         (VII) The department may is authorized to adopt rules
 1028  necessary to administer and enforce this subparagraph and to
 1029  publish the necessary forms and instructions.
 1030         (VIII) The department is hereby authorized to adopt
 1031  emergency rules pursuant to s. 120.54(4) to administer and
 1032  enforce the provisions of this subparagraph.
 1033         g. If the purchaser fails to remove the qualifying boat
 1034  from this state within the maximum 180 days after purchase or a
 1035  nonqualifying boat or an aircraft from this state within 10 days
 1036  after purchase or, if when the boat or aircraft is repaired or
 1037  altered, within 20 days after completion of such repairs or
 1038  alterations, or permits the boat or aircraft to return to this
 1039  state within 6 months after from the date of departure, except
 1040  as provided in s. 212.08(7)(fff), or if the purchaser fails to
 1041  furnish the department with any of the documentation required by
 1042  this subparagraph f. within the prescribed time period, the
 1043  purchaser is shall be liable for use tax on the cost price of
 1044  the boat or aircraft and, in addition thereto, payment of a
 1045  penalty to the department of Revenue equal to the tax payable.
 1046  This penalty is shall be in lieu of the penalty imposed by s.
 1047  212.12(2). The maximum 180-day period following the sale of a
 1048  qualifying boat tax-exempt to a nonresident may not be tolled
 1049  for any reason.
 1050         (b) At the rate of 6 percent of the cost price of each item
 1051  or article of tangible personal property if when the same is not
 1052  sold but is used, consumed, distributed, or stored for use or
 1053  consumption in this state; however, for tangible property
 1054  originally purchased exempt from tax for use exclusively for
 1055  lease and which is converted to the owner’s own use, tax may be
 1056  paid on the fair market value of the property at the time of
 1057  conversion. If the fair market value of the property cannot be
 1058  determined, use tax at the time of conversion shall be based on
 1059  the owner’s acquisition cost. Under no circumstances may The
 1060  aggregate amount of sales tax from leasing the property and use
 1061  tax due at the time of conversion may not be less than the total
 1062  sales tax that would have been due on the original acquisition
 1063  cost paid by the owner.
 1064         (c) At the rate of 6 percent of the gross proceeds derived
 1065  from the lease or rental of tangible personal property, as
 1066  defined herein; however, the following special provisions apply
 1067  to the lease or rental of motor vehicles:
 1068         1. When a motor vehicle is leased or rented for a period of
 1069  less than 12 months:
 1070         a. If the motor vehicle is rented in Florida, the entire
 1071  amount of such rental is taxable, even if the vehicle is dropped
 1072  off in another state.
 1073         b. If the motor vehicle is rented in another state and
 1074  dropped off in Florida, the rental is exempt from Florida tax.
 1075         2. Except as provided in subparagraph 3., for the lease or
 1076  rental of a motor vehicle for a period of not less than 12
 1077  months, sales tax is due on the lease or rental payments if the
 1078  vehicle is registered in this state; provided, however, that no
 1079  tax shall be due if the taxpayer documents use of the motor
 1080  vehicle outside this state and tax is being paid on the lease or
 1081  rental payments in another state.
 1082         3. The tax imposed by this chapter does not apply to the
 1083  lease or rental of a commercial motor vehicle as defined in s.
 1084  316.003(66)(a) to one lessee or rentee for a period of not less
 1085  than 12 months when tax was paid on the purchase price of such
 1086  vehicle by the lessor. To the extent tax was paid with respect
 1087  to the purchase of such vehicle in another state, territory of
 1088  the United States, or the District of Columbia, the Florida tax
 1089  payable shall be reduced in accordance with the provisions of s.
 1090  212.06(7). This subparagraph shall only be available when the
 1091  lease or rental of such property is an established business or
 1092  part of an established business or the same is incidental or
 1093  germane to such business.
 1094         (d) At the rate of 6 percent of the lease or rental price
 1095  paid by a lessee or rentee, or contracted or agreed to be paid
 1096  by a lessee or rentee, to the owner of the tangible personal
 1097  property.
 1098         (e)1. At the rate of 6 percent on charges for:
 1099         1.a. Prepaid calling arrangements. The tax on charges for
 1100  prepaid calling arrangements shall be collected at the time of
 1101  sale and remitted by the selling dealer.
 1102         a.(I) “Prepaid calling arrangement” means the separately
 1103  stated retail sale by advance payment of communications services
 1104  that consist exclusively of telephone calls originated by using
 1105  an access number, authorization code, or other means that may be
 1106  manually, electronically, or otherwise entered and that are sold
 1107  in predetermined units or dollars whose number declines with use
 1108  in a known amount.
 1109         b.(II)The sale or recharge of the prepaid calling
 1110  arrangement is deemed to take place in accordance with s.
 1111  212.06(17) If the sale or recharge of the prepaid calling
 1112  arrangement does not take place at the dealer’s place of
 1113  business, it shall be deemed to take place at the customer’s
 1114  shipping address or, if no item is shipped, at the customer’s
 1115  address or the location associated with the customer’s mobile
 1116  telephone number.
 1117         c.(III) The sale or recharge of a prepaid calling
 1118  arrangement shall be treated as a sale of tangible personal
 1119  property for purposes of this chapter, whether or not a tangible
 1120  item evidencing such arrangement is furnished to the purchaser,
 1121  and such sale within this state subjects the selling dealer to
 1122  the jurisdiction of this state for purposes of this subsection.
 1123         2.b. The installation of telecommunication and telegraphic
 1124  equipment.
 1125         3.c. Electrical power or energy, except that the tax rate
 1126  for charges for electrical power or energy is 7 percent.
 1127  
 1128  2. The provisions of s. Section 212.17(3), regarding credit for
 1129  tax paid on charges subsequently found to be worthless, is shall
 1130  be equally applicable to any tax paid under the provisions of
 1131  this section on charges for prepaid calling arrangements,
 1132  telecommunication or telegraph services, or electric power
 1133  subsequently found to be uncollectible. The term word “charges”
 1134  as used in this paragraph does not include an any excise or
 1135  similar tax levied by the Federal Government, a any political
 1136  subdivision of the state, or a any municipality upon the
 1137  purchase, sale, or recharge of prepaid calling arrangements or
 1138  upon the purchase or sale of telecommunication, television
 1139  system program, or telegraph service or electric power, which
 1140  tax is collected by the seller from the purchaser.
 1141         (f) At the rate of 6 percent on the sale, rental, use,
 1142  consumption, or storage for use in this state of machines and
 1143  equipment, and parts and accessories therefor, used in
 1144  manufacturing, processing, compounding, producing, mining, or
 1145  quarrying personal property for sale or to be used in furnishing
 1146  communications, transportation, or public utility services.
 1147         (g)1. At the rate of 6 percent on the retail price of
 1148  newspapers and magazines sold or used in Florida. However,
 1149         2. notwithstanding any other provision provisions of this
 1150  chapter, inserts of printed materials which are distributed with
 1151  a newspaper or magazine are a component part of the newspaper or
 1152  magazine, and neither the sale or nor use of such inserts is not
 1153  subject to tax if when:
 1154         1.a. Printed by a newspaper or magazine publisher or
 1155  commercial printer and distributed as a component part of a
 1156  newspaper or magazine, which means that the items after being
 1157  printed are delivered directly to a newspaper or magazine
 1158  publisher by the printer for inclusion in editions of the
 1159  distributed newspaper or magazine;
 1160         2.b. Such publications are labeled as part of the
 1161  designated newspaper or magazine publication into which they are
 1162  to be inserted; and
 1163         3.c. The purchaser of the insert presents a resale
 1164  certificate to the vendor stating that the inserts are to be
 1165  distributed as a component part of a newspaper or magazine.
 1166         (h)1.A tax is imposed At the rate of 4 percent on the
 1167  charges for the use of coin-operated amusement machines.
 1168         1. The tax shall be calculated by dividing the gross
 1169  receipts from such charges for the applicable reporting period
 1170  by a divisor, determined as provided in this subparagraph, to
 1171  compute gross taxable sales, and then subtracting gross taxable
 1172  sales from gross receipts to arrive at the amount of tax due.
 1173  For counties that do not impose a discretionary sales surtax,
 1174  the divisor is equal to 1.04; for counties that impose a 0.5
 1175  percent discretionary sales surtax, the divisor is equal to
 1176  1.045; for counties that impose a 1 percent discretionary sales
 1177  surtax, the divisor is equal to 1.050; and for counties that
 1178  impose a 2 percent sales surtax, the divisor is equal to 1.060.
 1179  If a county imposes a discretionary sales surtax that is not
 1180  listed in this subparagraph, the department shall make the
 1181  applicable divisor available in an electronic format or
 1182  otherwise. Additional divisors must shall bear the same
 1183  mathematical relationship to the next higher and next lower
 1184  divisors as the new surtax rate bears to the next higher and
 1185  next lower surtax rates for which divisors have been
 1186  established. If When a machine is activated by a slug, token,
 1187  coupon, or any similar device that which has been purchased, the
 1188  tax is on the price paid by the user of the device for such
 1189  device.
 1190         2. As used in this paragraph, the term “operator” means a
 1191  any person who possesses a coin-operated amusement machine for
 1192  the purpose of generating sales through that machine and who is
 1193  responsible for removing the receipts from the machine.
 1194         a. If the owner of the machine is also the operator of it,
 1195  he or she is shall be liable for payment of the tax without any
 1196  deduction for rent or a license fee paid to a location owner for
 1197  the use of any real property on which the machine is located.
 1198         b. If the owner or lessee of the machine is also its
 1199  operator, he or she is shall be liable for payment of the tax on
 1200  the purchase or lease of the machine, as well as the tax on
 1201  sales generated through the machine.
 1202         c. If the proprietor of the business where the machine is
 1203  located does not own the machine, he or she shall be deemed to
 1204  be the lessee and operator of the machine and is responsible for
 1205  the payment of the tax on sales, unless such responsibility is
 1206  otherwise provided for in a written agreement between him or her
 1207  and the machine owner.
 1208         3.a. An operator of a coin-operated amusement machine may
 1209  not operate or cause to be operated in this state any such
 1210  machine until the operator has registered with the department,
 1211  applied to the department for an identifying certificate, and is
 1212  has conspicuously displaying such displayed an identifying
 1213  certificate on the premises where the coin-operated amusement
 1214  machines are being operated issued by the department. The
 1215  identifying certificate shall be issued by the department upon
 1216  application from the operator. The identifying certificate must
 1217  shall include a unique number, and the certificate shall be
 1218  permanently marked with the operator’s name, the operator’s
 1219  sales tax number, and the maximum number of machines to be
 1220  operated under the certificate. An identifying certificate may
 1221  shall not be transferred from one operator to another. The
 1222  identifying certificate must be conspicuously displayed on the
 1223  premises where the coin-operated amusement machines are being
 1224  operated.
 1225         a.b. The operator of the machine must obtain an identifying
 1226  certificate before the machine is first operated in the state
 1227  and by July 1 of each year thereafter. The annual fee for the
 1228  each certificate shall be based on the number of machines
 1229  identified on the application times $30 and is due and payable
 1230  upon applying application for the identifying device. The
 1231  application must shall contain the operator’s name, sales tax
 1232  number, business address where the machines are being operated,
 1233  and the number of machines in operation at that place of
 1234  business by the operator. An No operator may not operate more
 1235  machines than are listed on the certificate. A new certificate
 1236  is required if more machines are being operated at that location
 1237  than are listed on the certificate. The fee for the new
 1238  certificate shall be based on the number of additional machines
 1239  identified on the application form times $30.
 1240         b.c. A penalty of $250 per machine is imposed on the
 1241  operator for failing to properly obtain and display the required
 1242  identifying certificate. A penalty of $250 is imposed on the
 1243  lessee of a any machine placed in a place of business without a
 1244  proper current identifying certificate. Such penalties are shall
 1245  apply in addition to all other applicable taxes, interest, and
 1246  penalties.
 1247         c.d. Operators of coin-operated amusement machines must
 1248  obtain a separate sales and use tax certificate of registration
 1249  for each county in which such machines are located. One sales
 1250  and use tax certificate of registration is sufficient for all of
 1251  the operator’s machines within a single county.
 1252         4. The provisions of This paragraph does do not apply to
 1253  coin-operated amusement machines owned and operated by churches
 1254  or synagogues.
 1255         5. In addition to any other penalties imposed by this
 1256  chapter, a person who knowingly and willfully violates a any
 1257  provision of this paragraph commits a misdemeanor of the second
 1258  degree, punishable as provided in s. 775.082 or s. 775.083.
 1259         6. The department may adopt rules necessary to administer
 1260  the provisions of this paragraph.
 1261         (i)1. At the rate of 6 percent on charges for all:
 1262         a. Investigative services Detective, security guard and
 1263  patrol services burglar protection, armored car services, and
 1264  security system other protection services, (NAICS National
 1265  Numbers 561611, 561612, 561613, and 561621, respectively). A Any
 1266  law enforcement officer, as defined in s. 943.10, who is
 1267  performing approved duties as determined by his or her local law
 1268  enforcement agency in his or her capacity as a law enforcement
 1269  officer, and who is subject to the direct and immediate command
 1270  of the his or her law enforcement agency, and wearing a in the
 1271  law enforcement officer’s uniform as authorized by the his or
 1272  her law enforcement agency, is performing law enforcement and
 1273  public safety services and is not performing investigative
 1274  services detective, security guard and patrol services burglar
 1275  protection, armored car services, or security system other
 1276  protective services, if the law enforcement officer is
 1277  performing his or her approved duties in a geographical area in
 1278  which the law enforcement officer has arrest jurisdiction. Such
 1279  law enforcement and public safety services are not subject to
 1280  tax irrespective of whether the duty is characterized as “extra
 1281  duty,” “off-duty,” or “secondary employment,” and irrespective
 1282  of whether the officer is paid directly or through the officer’s
 1283  agency by an outside source. The term “law enforcement officer”
 1284  includes a full-time or part-time law enforcement officer
 1285  officers, and an any auxiliary law enforcement officer if the,
 1286  when such auxiliary law enforcement officer is working under the
 1287  direct supervision of a full-time or part-time law enforcement
 1288  officer.
 1289         b. Janitorial services Nonresidential cleaning, excluding
 1290  cleaning of the interiors of transportation equipment, and
 1291  nonresidential building exterminating and pest control services,
 1292  (NAICS National Numbers 561710 and 561720, respectively).
 1293         2. As used in this paragraph, “NAICS” means those
 1294  classifications contained in the North American Industry
 1295  Classification System, as published in 2012 2007 by the Office
 1296  of Management and Budget, Executive Office of the President.
 1297         3. Charges for investigative services detective, security
 1298  guard and patrol services burglar protection, armored car
 1299  services, and security system other protection security services
 1300  performed in this state but used outside this state are exempt
 1301  from taxation. Charges for detective, burglar protection, and
 1302  other protection security services performed outside this state
 1303  and used in this state are subject to tax.
 1304         4. If a transaction involves both the sale or use of a
 1305  service taxable under this paragraph and the sale or use of a
 1306  service or any other item not taxable under this chapter, the
 1307  consideration paid must be separately identified and stated with
 1308  respect to the taxable and exempt portions of the transaction or
 1309  the entire transaction is shall be presumed taxable. The burden
 1310  is shall be on the seller of the service or the purchaser of the
 1311  service, as whichever applicable, to overcome this presumption
 1312  by providing documentary evidence as to which portion of the
 1313  transaction is exempt from tax. The department may is authorized
 1314  to adjust the amount of consideration identified as the taxable
 1315  and exempt portions of the transaction; however, a determination
 1316  that the taxable and exempt portions are inaccurately stated and
 1317  that the adjustment is applicable must be supported by
 1318  substantial competent evidence.
 1319         5. Each seller of services subject to sales tax pursuant to
 1320  this paragraph shall maintain a monthly log showing each
 1321  transaction for which sales tax was not collected because the
 1322  services meet the requirements of subparagraph 3. for out-of
 1323  state use. The log must identify the purchaser’s name, location
 1324  and mailing address, and federal employer identification number,
 1325  if a business, or the social security number, if an individual,
 1326  the service sold, the price of the service, the date of sale,
 1327  the reason for the exemption, and the sales invoice number. The
 1328  monthly log shall be maintained pursuant to the same
 1329  requirements and subject to the same penalties imposed for the
 1330  keeping of similar records pursuant to this chapter.
 1331         (j)1. Notwithstanding any other provision of this chapter,
 1332  there is hereby levied a tax on the sale, use, consumption, or
 1333  storage for use in this state of a any coin or currency, whether
 1334  in circulation or not is levied if, when such coin or currency:
 1335         a. Is not legal tender;
 1336         b. If legal tender, is sold, exchanged, or traded at a rate
 1337  in excess of its face value; or
 1338         c. Is sold, exchanged, or traded at a rate based on its
 1339  precious metal content.
 1340         2. Such tax shall be at a rate of 6 percent of the price at
 1341  which the coin or currency is sold, exchanged, or traded, except
 1342  that such tax may not be levied on, with respect to a coin or
 1343  currency that which is legal tender of the United States and
 1344  that which is sold, exchanged, or traded, such tax shall not be
 1345  levied.
 1346         3. There are exempt from this tax Exchanges of coins or
 1347  currency that which are in general circulation in, and legal
 1348  tender of, one nation for coins or currency that which are in
 1349  general circulation in, and legal tender of, another nation if
 1350  when exchanged solely for use as legal tender and at an exchange
 1351  rate based on the relative value of each as a medium of
 1352  exchange, are exempt from the tax.
 1353         4. With respect to a any transaction that involves the sale
 1354  of coins or currency taxable under this paragraph in which the
 1355  taxable amount represented by the sale of such coins or currency
 1356  exceeds $500, the entire amount represented by the sale of such
 1357  sale coins or currency is exempt from the tax imposed under this
 1358  paragraph. The dealer must maintain proper documentation, as
 1359  prescribed by rule of the department, to identify that portion
 1360  of a transaction which involves the sale of coins or currency
 1361  and is exempt under this subparagraph.
 1362         (k) At the rate of 6 percent of the sales price of each
 1363  gallon of diesel fuel not taxed under chapter 206 purchased for
 1364  use in a vessel, except dyed diesel fuel that is exempt pursuant
 1365  to s. 212.08(4)(a)4.
 1366         (l) Florists located in this state are liable for sales tax
 1367  on sales to retail customers regardless of where or by whom the
 1368  items sold are to be delivered. Florists located in this state
 1369  are not liable for sales tax on payments received from other
 1370  florists for items delivered to customers in this state.
 1371         (m) Operators of game concessions or other concessionaires
 1372  who customarily award tangible personal property as prizes may,
 1373  in lieu of paying tax on the cost price of such property, pay
 1374  tax on 25 percent of the gross receipts from such concession
 1375  activity.
 1376         (2) The tax shall be collected by the dealer, as defined
 1377  herein, and remitted by the dealer to the state at the time and
 1378  in the manner as hereinafter provided.
 1379         (3) The tax so levied is in addition to all other taxes,
 1380  whether levied in the form of excise, license, or privilege
 1381  taxes, and in addition to all other fees and taxes levied.
 1382         (4) The tax imposed pursuant to this chapter shall be due
 1383  and payable according to the brackets set forth in s. 212.12.
 1384         (4)(5) Notwithstanding any other provision of this chapter,
 1385  the maximum amount of tax imposed under this chapter and
 1386  collected on each sale or use of a boat in this state may not
 1387  exceed $18,000.
 1388         Section 6. Subsection (6) of section 212.0506, Florida
 1389  Statutes, is amended to read:
 1390         212.0506 Taxation of service warranties.—
 1391         (6) This tax shall be due and payable according to the
 1392  brackets set forth in s. 212.12.
 1393         Section 7. Section 212.054, Florida Statutes, is amended to
 1394  read:
 1395         212.054 Discretionary sales surtax; limitations,
 1396  administration, and collection.—
 1397         (1) A No general excise tax on sales may not shall be
 1398  levied by the governing body of a any county unless specifically
 1399  authorized under in s. 212.055. Such Any general excise tax on
 1400  sales authorized pursuant to said section shall be administered
 1401  and collected exclusively as provided in this section.
 1402         (2)(a) The tax imposed by the governing body of a any
 1403  county authorized to so levy pursuant to s. 212.055 is shall be
 1404  a discretionary surtax on all transactions occurring in the
 1405  county which transactions are subject to the state tax imposed
 1406  on sales, use, services, rentals, admissions, and other
 1407  transactions by this chapter and communications services as
 1408  defined for purposes of chapter 202. The surtax, if levied,
 1409  shall be computed as the applicable rate or rates authorized
 1410  pursuant to s. 212.055 times the amount of taxable sales and
 1411  taxable purchases representing such transactions. If the surtax
 1412  is levied on the sale of an item of tangible personal property
 1413  or on the sale of a service, the surtax shall be computed by
 1414  multiplying the rate imposed by the county within which the sale
 1415  occurs by the amount of the taxable sale. The sale of an item of
 1416  tangible personal property or the sale of a service is not
 1417  subject to the surtax if the property, the service, or the
 1418  tangible personal property representing the service is delivered
 1419  within a county that does not impose a discretionary sales
 1420  surtax.
 1421         (b) However:
 1422         1. The sales amount above $5,000 on a motor vehicle,
 1423  aircraft, boat, manufactured home, modular home, or mobile home
 1424  is any item of tangible personal property shall not be subject
 1425  to the surtax. However, charges for prepaid calling
 1426  arrangements, as defined in s. 212.05(1)(e)1.a., shall be
 1427  subject to the surtax. For purposes of administering the $5,000
 1428  limitation on an item of tangible personal property, if two or
 1429  more taxable items of tangible personal property are sold to the
 1430  same purchaser at the same time and, under generally accepted
 1431  business practice or industry standards or usage, are normally
 1432  sold in bulk or are items that, when assembled, comprise a
 1433  working unit or part of a working unit, such items must be
 1434  considered a single item for purposes of the $5,000 limitation
 1435  when supported by a charge ticket, sales slip, invoice, or other
 1436  tangible evidence of a single sale or rental.
 1437         2. In the case of utility services covering a period
 1438  starting before and ending after the effective date of a surtax
 1439  adoption, termination, or rate increase or decrease, the rate
 1440  adoption, termination, increase, or decrease applies to the
 1441  first billing period starting on or after the effective date of
 1442  change billed on or after the effective date of any such surtax,
 1443  the entire amount of the charge for utility services shall be
 1444  subject to the surtax. In the case of utility services billed
 1445  after the last day the surtax is in effect, the entire amount of
 1446  the charge on said items shall not be subject to the surtax.
 1447  “Utility service,” as used in this section, does not include any
 1448  communications services as defined in chapter 202.
 1449         3. In the case of written contracts which are signed before
 1450  prior to the effective date of any such surtax for the
 1451  construction of improvements to real property or for remodeling
 1452  of existing structures, the surtax shall be paid by the
 1453  contractor responsible for the performance of the contract.
 1454  However, the contractor may apply for one refund of any such
 1455  surtax paid on materials necessary for the completion of the
 1456  contract. An Any application for refund must shall be made
 1457  within no later than 15 months following initial imposition of
 1458  the surtax in that county. The application for refund shall be
 1459  in the manner prescribed by the department by rule. A complete
 1460  application must shall include proof of the written contract and
 1461  of payment of the surtax, and. The application shall contain a
 1462  sworn statement, signed by the applicant or its representative,
 1463  attesting to the validity of the application. The department
 1464  shall, within 30 days after approval of a complete application,
 1465  certify to the county information necessary for issuance of a
 1466  refund to the applicant. Counties may are hereby authorized to
 1467  issue refunds for this purpose and shall set aside from the
 1468  proceeds of the surtax a sum sufficient to pay any refund
 1469  lawfully due. A Any person who fraudulently obtains or attempts
 1470  to obtain a refund pursuant to this subparagraph, in addition to
 1471  being liable for repayment of the any refund fraudulently
 1472  obtained plus a mandatory penalty of 100 percent of the refund,
 1473  commits is guilty of a felony of the third degree, punishable as
 1474  provided in s. 775.082, s. 775.083, or s. 775.084.
 1475         4. In the case of a any vessel, railroad, or motor vehicle
 1476  common carrier entitled to partial exemption from tax imposed
 1477  under this chapter pursuant to s. 212.08(4), (8), or (9), the
 1478  basis for imposition of surtax is shall be the same as provided
 1479  in s. 212.08 and the ratio shall be applied each month to total
 1480  purchases in this state of property qualified for proration
 1481  which is delivered or sold in the taxing county to establish the
 1482  portion used and consumed in intracounty movement and subject to
 1483  surtax.
 1484         (3) Except as otherwise provided in this section, a surtax
 1485  applies to a retail sale, lease, or rental of tangible personal
 1486  property, a digital good, or a service if, under s. 212.06(17),
 1487  the transaction occurs in a county that imposes a surtax under
 1488  s. 212.055.
 1489         (4)(3)In determining whether a transaction occurs in a
 1490  county imposing a surtax For the purpose of this section, a
 1491  transaction shall be deemed to have occurred in a county
 1492  imposing the surtax when:
 1493         (a)1. The retail sale of a modular or manufactured home,
 1494  not including a mobile home, occurs in the county to which the
 1495  house is delivered includes an item of tangible personal
 1496  property, a service, or tangible personal property representing
 1497  a service, and the item of tangible personal property, the
 1498  service, or the tangible personal property representing the
 1499  service is delivered within the county. If there is no
 1500  reasonable evidence of delivery of a service, the sale of a
 1501  service is deemed to occur in the county in which the purchaser
 1502  accepts the bill of sale.
 1503         (b)2. The retail sale, excluding a lease or rental, of a
 1504  motor vehicle that does not qualify as transportation equipment,
 1505  as defined in s. 212.06(17), or the retail sale of a of any
 1506  motor vehicle or mobile home of a class or type that which is
 1507  required to be registered in this state or in any other state
 1508  occurs shall be deemed to have occurred only in the county
 1509  identified from as the residence address of the purchaser on the
 1510  registration or title document for the such property.
 1511         (c)(b)Admission charged for an event occurs The event for
 1512  which an admission is charged is located in the county in which
 1513  the event is held.
 1514         (d)(c)A lease or rental of real property occurs in the
 1515  county in which the real property is located The consumer of
 1516  utility services is located in the county.
 1517         (e)(d)1.The retail sale, excluding a lease or rental, of
 1518  an aircraft that does not qualify as transportation equipment,
 1519  as defined in s. 212.06(17), or of a boat of a class or type
 1520  that is required to be registered, licensed, titled, or
 1521  documented in this state or by the Federal Government occurs in
 1522  the county to which the aircraft or boat is delivered. The user
 1523  of an any aircraft or boat of a class or type that which is
 1524  required to be registered, licensed, titled, or documented in
 1525  this state or by the United States Government imported into the
 1526  county for use, consumption, distribution, or storage to be used
 1527  or consumed occurs in the county in which the user is located in
 1528  the county.
 1529         1.2. However, it is shall be presumed that such items used
 1530  outside the county imposing the surtax for 6 months or longer
 1531  before being imported into the county were not purchased for use
 1532  in the county, except as provided in s. 212.06(8)(b).
 1533         2.3. This paragraph does not apply to the use or
 1534  consumption of items on upon which a like tax of equal or
 1535  greater amount has been lawfully imposed and paid outside the
 1536  county.
 1537         (f)(e) The purchase purchaser of a any motor vehicle or
 1538  mobile home of a class or type that which is required to be
 1539  registered in this state occurs in the county identified from
 1540  the residential address of the purchaser is a resident of the
 1541  taxing county as determined by the address appearing on or to be
 1542  reflected on the registration document for the such property.
 1543         (g)(f)1.The use, consumption, distribution, or storage of
 1544  a Any motor vehicle or mobile home of a class or type that which
 1545  is required to be registered in this state and that is imported
 1546  from another state occurs in the county into which it is
 1547  imported into the taxing county by a user residing therein for
 1548  the purpose of use, consumption, distribution, or storage in the
 1549  taxing county.
 1550         2. However, it is shall be presumed that such items used
 1551  outside the taxing county for 6 months or longer before being
 1552  imported into the county were not purchased for use in the
 1553  county.
 1554         (g) The real property which is leased or rented is located
 1555  in the county.
 1556         (h) A The transient rental transaction occurs in the county
 1557  in which the rental property is located.
 1558         (i) The delivery of any aircraft or boat of a class or type
 1559  which is required to be registered, licensed, titled, or
 1560  documented in this state or by the United States Government is
 1561  to a location in the county. However, this paragraph does not
 1562  apply to the use or consumption of items upon which a like tax
 1563  of equal or greater amount has been lawfully imposed and paid
 1564  outside the county.
 1565         (i)(j)A transaction occurs in a county imposing a surtax
 1566  if the dealer owing a use tax on purchases or leases is located
 1567  in that the county.
 1568         (k) The delivery of tangible personal property other than
 1569  that described in paragraph (d), paragraph (e), or paragraph (f)
 1570  is made to a location outside the county, but the property is
 1571  brought into the county within 6 months after delivery, in which
 1572  event, the owner must pay the surtax as a use tax.
 1573         (j)(l) The use of a coin-operated amusement or vending
 1574  machine occurs is located in the county in which the machine is
 1575  located.
 1576         (k)(m)An The florist taking the original order to sell
 1577  tangible personal property taken by a florist occurs is located
 1578  in the county in which the florist taking the order is located,
 1579  notwithstanding any other provision of this section.
 1580         (5)(4)(a) The department shall administer, collect, and
 1581  enforce the tax authorized under s. 212.055 pursuant to the same
 1582  procedures used in the administration, collection, and
 1583  enforcement of the general state sales tax imposed under the
 1584  provisions of this chapter, except as provided in this section.
 1585  The provisions of this chapter regarding interest and penalties
 1586  on delinquent taxes shall apply to the surtax. Discretionary
 1587  sales surtaxes may shall not be included in the computation of
 1588  estimated taxes pursuant to s. 212.11. Notwithstanding any other
 1589  provision of law, a dealer need not separately state the amount
 1590  of the surtax on the charge ticket, sales slip, invoice, or
 1591  other tangible evidence of sale.
 1592         (a)As used in For the purposes of this section and s.
 1593  212.055, the “proceeds” of a any surtax means all funds
 1594  collected and received by the department pursuant to a specific
 1595  authorization and levy under s. 212.055, including any interest
 1596  and penalties on delinquent surtaxes.
 1597         (b) The proceeds of a discretionary sales surtax collected
 1598  by the selling dealer located in a county imposing the surtax
 1599  shall be returned, less the cost of administration, to the
 1600  county where the selling dealer is located. The proceeds shall
 1601  be transferred to the Discretionary Sales Surtax Clearing Trust
 1602  Fund. A separate account shall be established in the trust fund
 1603  for each county imposing a discretionary surtax. The amount
 1604  deducted for the costs of administration may not exceed 3
 1605  percent of the total revenue generated for all counties levying
 1606  a surtax authorized under in s. 212.055. The amount deducted for
 1607  the costs of administration may be used only for costs that are
 1608  solely and directly attributable to the surtax. The total cost
 1609  of administration shall be prorated among those counties levying
 1610  the surtax based on the basis of the amount collected for a
 1611  particular county compared to the total amount collected for all
 1612  counties. The department shall distribute the moneys in the
 1613  trust fund to the appropriate counties each month, unless
 1614  otherwise provided in s. 212.055.
 1615         (c)1.A Any dealer located in a county that does not impose
 1616  a discretionary sales surtax but who collects the surtax due to
 1617  sales of tangible personal property or services delivered
 1618  outside the county shall remit monthly the proceeds of the
 1619  surtax to the department to be deposited into an account in the
 1620  Discretionary Sales Surtax Clearing Trust Fund which is separate
 1621  from the county surtax collection accounts. The department shall
 1622  distribute funds in this account using a distribution factor
 1623  determined for each county that levies a surtax and multiplied
 1624  by the amount of funds in the account and available for
 1625  distribution.
 1626         1. The distribution factor for each county equals the
 1627  product of:
 1628         a. The county’s latest official population determined
 1629  pursuant to s. 186.901;
 1630         b. The county’s rate of surtax; and
 1631         c. The number of months the county has levied a surtax
 1632  during the most recent distribution period,; divided by the sum
 1633  of all such products of the counties levying the surtax during
 1634  the most recent distribution period.
 1635         2. The department shall compute distribution factors for
 1636  eligible counties once each quarter and make appropriate
 1637  quarterly distributions.
 1638         3. A county that fails to timely provide the information
 1639  required by this section to the department authorizes the
 1640  department, by such action, to use the best information
 1641  available to it in distributing surtax revenues to the county.
 1642  If this information is unavailable to the department, the
 1643  department may partially or entirely disqualify the county from
 1644  receiving surtax revenues under this paragraph. A county that
 1645  fails to provide timely information waives its right to
 1646  challenge the department’s determination of the county’s share,
 1647  if any, of revenues provided under this paragraph.
 1648         (5) No discretionary sales surtax or increase or decrease
 1649  in the rate of any discretionary sales surtax shall take effect
 1650  on a date other than January 1. No discretionary sales surtax
 1651  shall terminate on a day other than December 31.
 1652         (6) The governing body of a any county levying a
 1653  discretionary sales surtax shall enact an ordinance levying the
 1654  surtax in accordance with the procedures described in s.
 1655  125.66(2).
 1656         (7)(a)An adoption, repeal, or rate change of a surtax by
 1657  the governing body of a any county levying a discretionary sales
 1658  surtax or the school board of a any county levying the school
 1659  capital outlay surtax authorized by s. 212.055(6) is effective
 1660  on April 1.
 1661         (a) A county or school board adopting, repealing, or
 1662  changing the rate of such surtax shall notify the department
 1663  within 10 days after final adoption by ordinance or referendum
 1664  of an imposition, termination, or rate change of the surtax, but
 1665  no later than October 20 immediately before the April 1 November
 1666  16 prior to the effective date. The notice must specify the time
 1667  period during which the surtax is will be in effect and the rate
 1668  and must include a copy of the ordinance and such other
 1669  information as the department requires by rule. Failure to
 1670  timely provide such notification to the department shall result
 1671  in the delay of the effective date for a period of 1 year.
 1672         (b) In addition to the notification required by paragraph
 1673  (a), the governing body of a any county proposing to levy a
 1674  discretionary sales surtax or the school board of a any county
 1675  proposing to levy the school capital outlay surtax authorized by
 1676  s. 212.055(6) shall notify the department by October 1 if the
 1677  referendum or consideration of the ordinance that would result
 1678  in imposition, termination, or rate change of the surtax is
 1679  scheduled to occur on or after October 1 of that year. Failure
 1680  to timely provide such notification to the department shall
 1681  result in the delay of the effective date for a period of 1
 1682  year.
 1683         (c) The department shall provide notice to affected sellers
 1684  of the adoption, repeal, or rate change of the surtax by
 1685  February 1 immediately before the April 1 effective date.
 1686         (d) Notwithstanding the date set in an ordinance for the
 1687  termination of a surtax, a surtax terminates only on March 31. A
 1688  surtax imposed before January 1, 2014, for which an ordinance
 1689  provides a different termination date, also terminates on the
 1690  March 31 after the termination date established in the
 1691  ordinance.
 1692         (8) With respect to a any motor vehicle or mobile home of a
 1693  class or type that which is required to be registered in this
 1694  state, the tax due on a transaction occurring in the taxing
 1695  county as herein provided shall be collected from the purchaser
 1696  or user incident to the titling and registration of such
 1697  property, irrespective of whether such titling or registration
 1698  occurs in the taxing county.
 1699         (9) The department may certify vendor databases and shall
 1700  purchase or otherwise make available a database or databases,
 1701  singly or in combination, which describe boundary changes for
 1702  all taxing jurisdictions, including a description of the change
 1703  and the effective date of a boundary change; provide all sales
 1704  and use tax rates by jurisdiction; assign to each 5-digit and 9
 1705  digit zip code the proper rate and jurisdiction, and apply the
 1706  lowest combined rate imposed in the zip code area if the area
 1707  includes more than one tax rate in any level of taxing
 1708  jurisdiction; and use address-based boundary database records
 1709  for assigning taxing jurisdictions and associated tax rates.
 1710         (a) A seller or certified service provider that collects
 1711  and remits the state tax and local tax imposed by this chapter
 1712  shall be held harmless from tax, interest, and penalties due
 1713  solely as a result of relying on erroneous data on tax rates,
 1714  boundaries, or taxing jurisdiction assignments provided by the
 1715  state if the seller or certified service provider exercises due
 1716  diligence when employing an electronic database provided by the
 1717  department under this subsection or employing a state-certified
 1718  database to determine the taxing jurisdiction and tax rate for a
 1719  transaction.
 1720         (b) If a seller or certified service provider is unable to
 1721  determine the applicable rate and jurisdiction using an address
 1722  based database record after exercising due diligence, the seller
 1723  or certified service provider may apply the 9-digit zip code
 1724  designation applicable to a purchaser.
 1725         (c) If a 9-digit zip code designation is not available for
 1726  a street address or if a seller or certified service provider is
 1727  unable to determine the 9-digit zip code designation applicable
 1728  to a purchase after exercising due diligence, the seller or
 1729  certified service provider may apply the rate for the 5-digit
 1730  zip code area.
 1731         (d) There is a rebuttable presumption that a seller or
 1732  certified service provider has exercised due diligence if the
 1733  seller or certified service provider has attempted to determine
 1734  the tax rate and jurisdiction by using state-certified software
 1735  that makes this assignment from the address and zip code
 1736  information applicable to the purchase.
 1737         (e) There is a rebuttable presumption that a seller or
 1738  certified service provider has exercised due diligence if the
 1739  seller or certified service provider has attempted to determine
 1740  the 9-digit zip code designation by using state-certified
 1741  software that makes this designation from the street address and
 1742  the 5-digit zip code applicable to a purchase.
 1743         (f) If a seller or certified service provider does not use
 1744  one of the methods specified in paragraph (a), the seller or
 1745  certified service provider may be held liable to the department
 1746  for tax, interest, and penalties that are due for charging and
 1747  collecting the incorrect amount of tax.
 1748         (10) A purchaser shall be held harmless from tax, interest,
 1749  and penalties for having failed to pay the correct amount of
 1750  sales or use tax due solely because:
 1751         (a) The seller or certified service provider relied on
 1752  erroneous data on tax rates, boundaries, or taxing jurisdiction
 1753  assignments provided by the department;
 1754         (b) A purchaser holding a direct-pay permit relied on
 1755  erroneous data on tax rates, boundaries, or taxing jurisdiction
 1756  assignments provided by the department; or
 1757         (c) A purchaser relied on erroneous data supplied in a
 1758  database described in paragraph (9)(a).
 1759         (11) A seller is not liable for failing to collect tax at
 1760  the new tax rate if:
 1761         (a) The new rate takes effect within 30 days after the new
 1762  rate is enacted;
 1763         (b) The seller collected the tax at the preceding rate;
 1764         (c) The seller’s failure to collect the tax at the new rate
 1765  does not extend beyond 30 days after the enactment of the new
 1766  rate; and
 1767         (d) The seller did not fraudulently fail to collect at the
 1768  new rate or solicit purchasers based on the preceding rate.
 1769         Section 8. Paragraph (c) of subsection (2) and subsections
 1770  (3) and (5) of section 212.06, Florida Statutes, are amended,
 1771  and subsection (17) is added to that section, to read:
 1772         212.06 Sales, storage, use tax; collectible from dealers;
 1773  “dealer” defined; dealers to collect from purchasers;
 1774  legislative intent as to scope of tax.—
 1775         (2)
 1776         (c) The term “dealer” is further defined to mean a every
 1777  person, as used in this chapter, who sells at retail or who
 1778  offers for sale at retail, or who has in his or her possession
 1779  for sale at retail; or for use, consumption, or distribution; or
 1780  for storage to be used or consumed in this state, tangible
 1781  personal property as defined herein, including a retailer who
 1782  transacts a mail order sale.
 1783         (3)(a) Except as provided in paragraph (b), every dealer
 1784  making sales, whether within or outside the state, of tangible
 1785  personal property for distribution, storage, or use or other
 1786  consumption, in this state, shall, at the time of making sales,
 1787  collect the tax imposed by this chapter from the purchaser.
 1788         (b) Notwithstanding subsection (17), a purchaser of direct
 1789  mail who is not a holder of a direct-pay permit shall, in
 1790  conjunction with the purchase, provide a direct-mail form or
 1791  information to the seller to show the jurisdictions to which the
 1792  direct mail is delivered to recipients.
 1793         1. Upon receipt of such information from the purchaser, the
 1794  seller shall collect the tax according to the delivery
 1795  information provided by the purchaser. In the absence of bad
 1796  faith, the seller is relieved of further obligation to collect
 1797  tax on a transaction for which the seller has collected tax
 1798  pursuant to the delivery information provided by the purchaser.
 1799         2. If the purchaser of direct mail does not have a direct
 1800  pay permit and does not provide the seller with a direct-mail
 1801  form or delivery information, the seller shall collect the tax
 1802  according to subparagraph (17)(c)5. This paragraph does not
 1803  limit a purchaser’s obligation to remit sales or use tax to a
 1804  state to which the direct mail is delivered.
 1805         3. If a purchaser of direct mail provides the seller with
 1806  documentation of direct-pay authority, the purchaser is not
 1807  required to provide a direct-mail form or delivery information
 1808  to the seller. A purchaser of printed materials shall have sole
 1809  responsibility for the taxes imposed by this chapter on those
 1810  materials when the printer of the materials delivers them to the
 1811  United States Postal Service for mailing to persons other than
 1812  the purchaser located within and outside this state. Printers of
 1813  materials delivered by mail to persons other than the purchaser
 1814  located within and outside this state shall have no obligation
 1815  or responsibility for the payment or collection of any taxes
 1816  imposed under this chapter on those materials. However, printers
 1817  are obligated to collect the taxes imposed by this chapter on
 1818  printed materials when all, or substantially all, of the
 1819  materials will be mailed to persons located within this state.
 1820  For purposes of the printer’s tax collection obligation, there
 1821  is a rebuttable presumption that all materials printed at a
 1822  facility are mailed to persons located within the same state as
 1823  that in which the facility is located. A certificate provided by
 1824  the purchaser to the printer concerning the delivery of the
 1825  printed materials for that purchase or all purchases shall be
 1826  sufficient for purposes of rebutting the presumption created
 1827  herein.
 1828         4.2. The department may of Revenue is authorized to adopt
 1829  rules and forms to administer implement the provisions of this
 1830  paragraph.
 1831         (5)(a)1. Except as provided in subparagraph 2., It is not
 1832  the intention of This chapter does not to levy a tax upon
 1833  tangible personal property imported, produced, or manufactured
 1834  in this state for export if:, provided that tangible personal
 1835  property may not be considered as being imported, produced, or
 1836  manufactured for export unless
 1837         1. The importer, producer, or manufacturer:
 1838         a. Delivers the tangible personal property same to a
 1839  licensed exporter for exporting or to a common carrier for
 1840  shipment outside the state or mails the same by United States
 1841  mail to a destination outside the state; or, in the case of
 1842  aircraft being exported under their own power to a destination
 1843  outside the continental limits of the United States, by
 1844  submission
 1845         b. Submits to the department of a duly signed and validated
 1846  United States customs declaration for an aircraft that is
 1847  exported under its own power to a destination outside of the
 1848  continental United States, showing the departure of the aircraft
 1849  from the continental United States and; and further with respect
 1850  to aircraft, the canceled United States registry of the said
 1851  aircraft; or in the case of
 1852         c. Submits documentation, as specified by rule, to the
 1853  department showing the departure of an aircraft of foreign
 1854  registry from the continental United States on which parts and
 1855  equipment have been installed on aircraft of foreign registry,
 1856  by submission to the department of documentation, the extent of
 1857  which shall be provided by rule, showing the departure of the
 1858  aircraft from the continental United States; or nor is it the
 1859  intention of this chapter to levy a tax on any sale which
 1860         2. The state is prohibited from taxing the sale under the
 1861  Constitution or laws of the United States.
 1862  
 1863  Every retail sale made to a person physically present at the
 1864  time of sale shall be presumed to have been delivered in this
 1865  state.
 1866         2.a. Notwithstanding subparagraph 1., a tax is levied on
 1867  each sale of tangible personal property to be transported to a
 1868  cooperating state as defined in sub-subparagraph c., at the rate
 1869  specified in sub-subparagraph d. However, a Florida dealer will
 1870  be relieved from the requirements of collecting taxes pursuant
 1871  to this subparagraph if the Florida dealer obtains from the
 1872  purchaser an affidavit setting forth the purchaser’s name,
 1873  address, state taxpayer identification number, and a statement
 1874  that the purchaser is aware of his or her state’s use tax laws,
 1875  is a registered dealer in Florida or another state, or is
 1876  purchasing the tangible personal property for resale or is
 1877  otherwise not required to pay the tax on the transaction. The
 1878  department may, by rule, provide a form to be used for the
 1879  purposes set forth herein.
 1880         b. For purposes of this subparagraph, “a cooperating state”
 1881  is one determined by the executive director of the department to
 1882  cooperate satisfactorily with this state in collecting taxes on
 1883  mail order sales. No state shall be so determined unless it
 1884  meets all the following minimum requirements:
 1885         (I) It levies and collects taxes on mail order sales of
 1886  property transported from that state to persons in this state,
 1887  as described in s. 212.0596, upon request of the department.
 1888         (II) The tax so collected shall be at the rate specified in
 1889  s. 212.05, not including any local option or tourist or
 1890  convention development taxes collected pursuant to s. 125.0104
 1891  or this chapter.
 1892         (III) Such state agrees to remit to the department all
 1893  taxes so collected no later than 30 days from the last day of
 1894  the calendar quarter following their collection.
 1895         (IV) Such state authorizes the department to audit dealers
 1896  within its jurisdiction who make mail order sales that are the
 1897  subject of s. 212.0596, or makes arrangements deemed adequate by
 1898  the department for auditing them with its own personnel.
 1899         (V) Such state agrees to provide to the department records
 1900  obtained by it from retailers or dealers in such state showing
 1901  delivery of tangible personal property into this state upon
 1902  which no sales or use tax has been paid in a manner similar to
 1903  that provided in sub-subparagraph g.
 1904         c. For purposes of this subparagraph, “sales of tangible
 1905  personal property to be transported to a cooperating state”
 1906  means mail order sales to a person who is in the cooperating
 1907  state at the time the order is executed, from a dealer who
 1908  receives that order in this state.
 1909         d. The tax levied by sub-subparagraph a. shall be at the
 1910  rate at which such a sale would have been taxed pursuant to the
 1911  cooperating state’s tax laws if consummated in the cooperating
 1912  state by a dealer and a purchaser, both of whom were physically
 1913  present in that state at the time of the sale.
 1914         e. The tax levied by sub-subparagraph a., when collected,
 1915  shall be held in the State Treasury in trust for the benefit of
 1916  the cooperating state and shall be paid to it at a time agreed
 1917  upon between the department, acting for this state, and the
 1918  cooperating state or the department or agency designated by it
 1919  to act for it; however, such payment shall in no event be made
 1920  later than 30 days from the last day of the calendar quarter
 1921  after the tax was collected. Funds held in trust for the benefit
 1922  of a cooperating state shall not be subject to the service
 1923  charges imposed by s. 215.20.
 1924         f. The department is authorized to perform such acts and to
 1925  provide such cooperation to a cooperating state with reference
 1926  to the tax levied by sub-subparagraph a. as is required of the
 1927  cooperating state by sub-subparagraph b.
 1928         g. In furtherance of this act, dealers selling tangible
 1929  personal property for delivery in another state shall make
 1930  available to the department, upon request of the department,
 1931  records of all tangible personal property so sold. Such records
 1932  shall include a description of the property, the name and
 1933  address of the purchaser, the name and address of the person to
 1934  whom the property was sent, the purchase price of the property,
 1935  information regarding whether sales tax was paid in this state
 1936  on the purchase price, and such other information as the
 1937  department may by rule prescribe.
 1938         (b)1. Notwithstanding the provisions of paragraph (a), it
 1939  is not the intention of this chapter does not to levy a tax on
 1940  the sale of tangible personal property to a nonresident dealer
 1941  who does not hold a Florida sales tax registration if, provided
 1942  such nonresident dealer furnishes the seller a statement
 1943  declaring that the tangible personal property will be
 1944  transported outside this state by the nonresident dealer for
 1945  resale and for no other purpose.
 1946         1. The statement must shall include, but not be limited to,
 1947  the nonresident dealer’s name, address, applicable passport or
 1948  visa number, arrival-departure card number, and evidence of
 1949  authority to do business in the nonresident dealer’s home state
 1950  or country, such as his or her business name and address,
 1951  occupational license number, if applicable, or any other
 1952  suitable requirement. The statement shall be signed by the
 1953  nonresident dealer and shall include the following sentence:
 1954  “Under penalties of perjury, I declare that I have read the
 1955  foregoing, and the facts alleged are true to the best of my
 1956  knowledge and belief.”
 1957         2. The burden of proof of subparagraph 1. rests with the
 1958  seller, who must retain the proper documentation to support the
 1959  exempt sale. The exempt transaction is subject to verification
 1960  by the department.
 1961         (c) Notwithstanding the provisions of paragraph (a), it is
 1962  not the intention of this chapter does not to levy a tax on the
 1963  sale by a printer to a nonresident print purchaser of material
 1964  printed by that printer for that nonresident print purchaser if
 1965  when the print purchaser does not furnish the printer a resale
 1966  certificate containing a sales tax registration number but does
 1967  furnish to the printer a statement declaring that such material
 1968  will be resold by the nonresident print purchaser.
 1969         (17) This subsection shall be used to determine the
 1970  location where a transaction occurs for purposes of applying the
 1971  tax imposed by this chapter.
 1972         (a) As used in this subsection, the term:
 1973         1.“Product” means tangible personal property, a digital
 1974  good, or a service.
 1975         2. “Receive” and “receipt” mean taking possession of
 1976  tangible personal property, making first use of services, or
 1977  taking possession or making first use of digital goods,
 1978  whichever occurs first. The terms do not include possession by a
 1979  shipping company on behalf of the purchaser.
 1980         3. “Transportation equipment” means:
 1981         a. Locomotives and rail cars that are used for the carriage
 1982  of persons or property in interstate commerce;
 1983         b. Trucks and truck tractors that have a gross vehicle
 1984  weight rating (GVWR) of 10,001 pounds or greater, trailers,
 1985  semitrailers, or passenger buses that are registered through the
 1986  International Registration Plan and operated under authority of
 1987  a carrier authorized and certificated by the United States
 1988  Department of Transportation or another federal authority to
 1989  engage in the carriage of persons or property in interstate
 1990  commerce;
 1991         c. Aircraft that are operated by air carriers authorized
 1992  and certificated by the United States Department of
 1993  Transportation or another federal or a foreign authority to
 1994  engage in the carriage of persons or property in interstate or
 1995  foreign commerce; or
 1996         d. Containers designed for use on and component parts
 1997  attached or secured on the items set forth in sub-subparagraphs
 1998  a.-c.
 1999         (b) This section does not apply to sales or use taxes
 2000  levied on:
 2001         1. The retail sale or transfer of a boat, modular home,
 2002  manufactured home, or mobile home.
 2003         2. The retail sale, excluding a lease or rental, of a motor
 2004  vehicle or aircraft that does not qualify as transportation
 2005  equipment. The lease or rental of these items are deemed to have
 2006  occurred in accordance with paragraph (e).
 2007         3. The retail sale of tangible personal property by a
 2008  florist.
 2009  
 2010  Such retail sales occur at the location determined under s.
 2011  212.054(4).
 2012         (c) The retail sale of a product, excluding a lease or
 2013  rental, occurs:
 2014         1. When the product is received by the purchaser at a
 2015  business location of the seller, at that business location;
 2016         2. When the product is not received by the purchaser at a
 2017  business location of the seller, at the location of receipt by
 2018  the purchaser, or the purchaser’s donee, designated as such by
 2019  the purchaser, including the location indicated by instructions
 2020  for delivery to the purchaser or donee, known to the seller;
 2021         3. If subparagraphs 1. and 2. do not apply, at the location
 2022  indicated by an address for the purchaser which is available
 2023  from the business records of the seller which are maintained in
 2024  the ordinary course of the seller’s business, if use of this
 2025  address does not constitute bad faith;
 2026         4. If subparagraphs 1., 2., and 3. do not apply, at the
 2027  location indicated by an address for the purchaser obtained
 2028  during the consummation of the sale, including the address of a
 2029  purchaser’s payment instrument, if no other address is available
 2030  and use of this address does not constitute bad faith; or
 2031         5. If subparagraphs 1., 2., 3., and 4. do not apply,
 2032  including when the seller is without sufficient information to
 2033  apply the previous subparagraphs, at the address from which
 2034  tangible personal property was shipped, from which the digital
 2035  good or the computer software delivered electronically was first
 2036  available for transmission by the seller, or from which the
 2037  service was provided, disregarding a location that merely
 2038  provided the digital transfer of the product sold.
 2039         (d) The lease or rental of tangible personal property,
 2040  other than property identified in paragraphs (e) and (f),
 2041  occurs:
 2042         1. For a lease or rental that requires recurring periodic
 2043  payments, when the first periodic payment occurs in accordance
 2044  with paragraph (c), notwithstanding the exclusion of lease or
 2045  rental in paragraph (c). Subsequent periodic payments are deemed
 2046  to have occurred at the primary property location for each
 2047  period covered by the payment. The primary property location is
 2048  determined by the address for the property provided by the
 2049  lessee which is available to the lessor from its records
 2050  maintained in the ordinary course of business, if use of this
 2051  address does not constitute bad faith. The property location is
 2052  not altered by intermittent use of the property at different
 2053  locations, such as use of business property that accompanies
 2054  employees on business trips and service calls.
 2055         2. For a lease or rental that does not require recurring
 2056  periodic payments, when the payment occurs in accordance with
 2057  paragraph (c), notwithstanding the exclusion of a lease or
 2058  rental in paragraph (c).
 2059  
 2060  This paragraph does not affect the imposition or computation of
 2061  sales or use tax on leases or rentals based on a lump sum or
 2062  accelerated basis or on the acquisition of property for lease.
 2063         (e) The lease or rental of a motor vehicle or aircraft that
 2064  does not qualify as transportation equipment shall be sourced as
 2065  follows:
 2066         1. For a lease or rental that requires recurring periodic
 2067  payments, each periodic payment is deemed to take place at the
 2068  primary property location. The primary property location is
 2069  determined by the address for the property provided by the
 2070  lessee which is available to the lessor from its records
 2071  maintained in the ordinary course of business, if use of this
 2072  address does not constitute bad faith. This location may not be
 2073  altered by intermittent use at different locations.
 2074         2. For a lease or rental that does not require recurring
 2075  periodic payments, the payment is deemed to take place in
 2076  accordance with paragraph (d), notwithstanding the exclusion of
 2077  a lease or rental in paragraph (d).
 2078  
 2079  This paragraph does not affect the imposition or computation of
 2080  sales or use tax on leases or rentals based on a lump sum or
 2081  accelerated basis or on the acquisition of property for lease.
 2082         (f) The retail sale, including a lease or rental, of
 2083  transportation equipment shall be deemed to take place in
 2084  accordance with paragraph (c), notwithstanding the exclusion of
 2085  a lease or rental in paragraph (c).
 2086         Section 9. Paragraph (c) of subsection (1) of section
 2087  212.07, Florida Statutes, is amended, and subsection (10) is
 2088  added that section, to read:
 2089         212.07 Sales, storage, use tax; tax added to purchase
 2090  price; dealer not to absorb; liability of purchasers who cannot
 2091  prove payment of the tax; penalties; general exemptions.—
 2092         (1)
 2093         (c) Unless the purchaser of tangible personal property that
 2094  is incorporated into tangible personal property manufactured,
 2095  produced, compounded, processed, or fabricated for one’s own use
 2096  and subject to the tax imposed under s. 212.06(1)(b) or is
 2097  purchased for export under s. 212.06(5)(a)1. extends a
 2098  certificate in compliance with the rules of the department, the
 2099  dealer is shall himself or herself be liable for and shall pay
 2100  the tax.
 2101         (10) The executive director may maintain and publish a
 2102  taxability matrix in a downloadable format that has been
 2103  approved by the governing board of the Streamlined Sales and Use
 2104  Tax Agreement.
 2105         (a) The state shall provide notice of changes to the
 2106  taxability of the products or services listed in the taxability
 2107  matrix.
 2108         (b) A seller or certified service provider who collects and
 2109  remits the state and local tax imposed by this chapter shall be
 2110  held harmless from tax, interest, and penalties for having
 2111  charged and collected the incorrect amount of sales or use tax
 2112  due solely because of relying on erroneous data provided by the
 2113  state in the taxability matrix.
 2114         (c) A purchaser shall be held harmless from penalties for
 2115  having failed to pay the correct amount of sales or use tax due
 2116  solely because:
 2117         1. The seller or certified service provider relied on
 2118  erroneous data provided by the state in the taxability matrix
 2119  completed by the state;
 2120         2. A purchaser relied on erroneous data provided by the
 2121  state in the taxability matrix completed by the state; or
 2122         3. A purchaser holding a direct-pay permit relied on
 2123  erroneous data provided by the state in the taxability matrix
 2124  completed by the state.
 2125         (d) A purchaser shall be held harmless from tax and
 2126  interest for having failed to pay the correct amount of sales or
 2127  use tax due solely because of the state’s erroneous
 2128  classification of the transaction as “taxable” or “exempt,”
 2129  “included in sales price” or “excluded from sales price,” or
 2130  “included in the definition” or “excluded from the definition.”
 2131         Section 10. Subsections (1) and (2) and paragraphs (b) and
 2132  (c) of subsection (17) of section 212.08, Florida Statutes, are
 2133  amended to read:
 2134         212.08 Sales, rental, use, consumption, distribution, and
 2135  storage tax; specified exemptions.—The sale at retail, the
 2136  rental, the use, the consumption, the distribution, and the
 2137  storage to be used or consumed in this state of the following
 2138  are hereby specifically exempt from the tax imposed by this
 2139  chapter.
 2140         (1) EXEMPTIONS; GENERAL GROCERIES.—
 2141         (a) Food and food ingredients products for human
 2142  consumption are exempt from the tax imposed by this chapter.
 2143         (b) For the purpose of this chapter, As used in this
 2144  subsection, the term “food and food ingredients products” means
 2145  substances, whether in liquid, concentrated, solid, frozen,
 2146  dried, or dehydrated form, which are sold for ingestion or
 2147  chewing by humans and are consumed for their taste or
 2148  nutritional value edible commodities, whether processed, cooked,
 2149  raw, canned, or in any other form, which are generally regarded
 2150  as food. This includes, but is not limited to, all of the
 2151  following:
 2152         1. Cereals and cereal products, baked goods, oleomargarine,
 2153  meat and meat products, fish and seafood products, frozen foods
 2154  and dinners, poultry, eggs and egg products, vegetables and
 2155  vegetable products, fruit and fruit products, spices, salt,
 2156  sugar and sugar products, milk and dairy products, and products
 2157  intended to be mixed with milk.
 2158         2. Natural fruit or vegetable juices or their concentrates
 2159  or reconstituted natural concentrated fruit or vegetable juices,
 2160  whether frozen or unfrozen, dehydrated, powdered, granulated,
 2161  sweetened or unsweetened, seasoned with salt or spice, or
 2162  unseasoned; coffee, coffee substitutes, or cocoa; and tea,
 2163  unless it is sold in a liquid form.
 2164         1.3. Bakery products sold by bakeries, pastry shops, or
 2165  like establishments, if sold without eating utensils. For
 2166  purposes of this subparagraph, bakery products include bread,
 2167  rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
 2168  Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
 2169  tortillas that do not have eating facilities.
 2170         2. Dietary supplements, other than tobacco, are a product
 2171  intended to supplement the diet which contains one or more of
 2172  the following dietary ingredients: a vitamin; a mineral; an herb
 2173  or other botanical; an amino acid; a dietary substance for use
 2174  by humans to supplement the diet by increasing the total dietary
 2175  intake; or a concentrate, metabolite, constituent, extract, or
 2176  combination of an ingredient described in this subparagraph
 2177  which is intended for ingestion in tablet, capsule, powder,
 2178  softgel, gelcap, or liquid form or, if not intended for
 2179  ingestion in such a form, is not represented as conventional
 2180  food and is not represented for use as a sole item of a meal or
 2181  of the diet, and which is required to be labeled as a dietary
 2182  supplement, identifiable by the supplemental facts panel found
 2183  on the label and as required pursuant to 21 C.F.R. s. 101.36.
 2184         (c) The exemption provided by this subsection does not
 2185  apply to:
 2186         1. Food products sold as meals for consumption on or off
 2187  the premises of the dealer.
 2188         2. Food products furnished, prepared, or served for
 2189  consumption at tables, chairs, or counters or from trays,
 2190  glasses, dishes, or other tableware, whether provided by the
 2191  dealer or by a person with whom the dealer contracts to furnish,
 2192  prepare, or serve food products to others.
 2193         3. Food products ordinarily sold for immediate consumption
 2194  on the seller’s premises or near a location at which parking
 2195  facilities are provided primarily for the use of patrons in
 2196  consuming the products purchased at the location, even though
 2197  such products are sold on a “take out” or “to go” order and are
 2198  actually packaged or wrapped and taken from the premises of the
 2199  dealer.
 2200         4. Sandwiches sold ready for immediate consumption on or
 2201  off the seller’s premises.
 2202         5. Food products sold ready for immediate consumption
 2203  within a place, the entrance to which is subject to an admission
 2204  charge.
 2205         1.6.Food and food ingredients sold as prepared food.
 2206         a. The term “prepared food” means:
 2207         (I) Food sold in a heated state or heated by the seller;
 2208         (II) Two or more food ingredients mixed or combined by the
 2209  seller for sale as a single item; or
 2210         (III) Food sold with eating utensils provided by the
 2211  seller, including plates, knives, forks, spoons, glasses, cups,
 2212  napkins, or straws. A plate does not include a container or
 2213  packaging used to transport food.
 2214         b. Prepared food does not include food that is only cut,
 2215  repackaged, or pasteurized by the seller, and eggs, fish, meat,
 2216  poultry and foods containing these raw animal foods requiring
 2217  cooking by the consumer as recommended by the Food and Drug
 2218  Administration in chapter 3, subpart 401.11 of its food code in
 2219  order to prevent food-borne illness. Food products sold as hot
 2220  prepared food products.
 2221         2.7. Soft drinks, including, but not limited to, any
 2222  nonalcoholic beverage, any preparation or beverage commonly
 2223  referred to as a “soft drink,” or any noncarbonated drink made
 2224  from milk derivatives or tea, if sold in cans or similar
 2225  containers. The term “soft drinks” means nonalcoholic beverages
 2226  that contain natural or artificial sweeteners. Soft drinks do
 2227  not include beverages that contain milk or milk products; soy,
 2228  rice, or similar milk substitutes; or greater than 50 percent of
 2229  vegetable or fruit juice by volume.
 2230         8. Ice cream, frozen yogurt, and similar frozen dairy or
 2231  nondairy products in cones, small cups, or pints, popsicles,
 2232  frozen fruit bars, or other novelty items, whether or not sold
 2233  separately.
 2234         9. Food that is prepared, whether on or off the premises,
 2235  and sold for immediate consumption. This does not apply to food
 2236  prepared off the premises and sold in the original sealed
 2237  container, or the slicing of products into smaller portions.
 2238         3.10. Food and food ingredients products sold through a
 2239  vending machine, pushcart, motor vehicle, or any other form of
 2240  vehicle.
 2241         4.11. Candy and any similar products product regarded as
 2242  candy or confection, based on its normal use, as indicated on
 2243  the label or advertising thereof. The term “candy” means a
 2244  preparation of sugar, honey, or other natural or artificial
 2245  sweeteners in combination with chocolate, fruits, nuts, or other
 2246  ingredients or flavorings in the form of bars, drops, or pieces.
 2247  Candy does not include a preparation that contains flour and
 2248  does not require refrigeration.
 2249         5. Tobacco.
 2250         12. Bakery products sold by bakeries, pastry shops, or like
 2251  establishments having eating facilities, except when sold for
 2252  consumption off the seller’s premises.
 2253         13. Food products served, prepared, or sold in or by
 2254  restaurants, lunch counters, cafeterias, hotels, taverns, or
 2255  other like places of business.
 2256         (d) As used in this subsection, the term:
 2257         1. “For consumption off the seller’s premises” means that
 2258  the food or drink is intended by the customer to be consumed at
 2259  a place away from the dealer’s premises.
 2260         2. “For consumption on the seller’s premises” means that
 2261  the food or drink sold may be immediately consumed on the
 2262  premises where the dealer conducts his or her business. In
 2263  determining whether an item of food is sold for immediate
 2264  consumption, the customary consumption practices prevailing at
 2265  the selling facility shall be considered.
 2266         3. “Premises” shall be construed broadly, and means, but is
 2267  not limited to, the lobby, aisle, or auditorium of a theater;
 2268  the seating, aisle, or parking area of an arena, rink, or
 2269  stadium; or the parking area of a drive-in or outdoor theater.
 2270  The premises of a caterer with respect to catered meals or
 2271  beverages shall be the place where such meals or beverages are
 2272  served.
 2273         4. “Hot prepared food products” means those products,
 2274  items, or components which have been prepared for sale in a
 2275  heated condition and which are sold at any temperature that is
 2276  higher than the air temperature of the room or place where they
 2277  are sold. “Hot prepared food products,” for the purposes of this
 2278  subsection, includes a combination of hot and cold food items or
 2279  components where a single price has been established for the
 2280  combination and the food products are sold in such combination,
 2281  such as a hot meal, a hot specialty dish or serving, or a hot
 2282  sandwich or hot pizza, including cold components or side items.
 2283         (d)(e)1. Food or drinks not exempt under paragraphs (a),
 2284  (b), and (c), and (d) are exempt if, notwithstanding those
 2285  paragraphs, when purchased with food coupons or Special
 2286  Supplemental Food Program for Women, Infants, and Children
 2287  vouchers issued under authority of federal law.
 2288         1.2. This paragraph is effective only while federal law
 2289  prohibits a state’s participation in the federal food coupon
 2290  program or Special Supplemental Food Program for Women, Infants,
 2291  and Children if there is an official determination that state or
 2292  local sales taxes are collected within that state on purchases
 2293  of food or drinks with such coupons.
 2294         2.3. This paragraph does shall not apply to any food or
 2295  drinks on which federal law allows shall permit sales taxes
 2296  without penalty, such as termination of the state’s
 2297  participation.
 2298         (e) Dietary supplements that are sold as prepared food are
 2299  not exempt.
 2300         (2) EXEMPTIONS; MEDICAL.—
 2301         (a) The following are There shall be exempt from the tax
 2302  imposed by this chapter:
 2303         1. Drugs.
 2304         2. Durable medical equipment, mobility-enhancing equipment,
 2305  or prosthetic devices any medical products and supplies or
 2306  medicine dispensed according to an individual prescription. or
 2307  prescriptions written by a prescriber authorized by law to
 2308  prescribe medicinal drugs;
 2309         3. Hypodermic needles.; hypodermic syringes;
 2310         4. Chemical compounds and test kits used for the diagnosis
 2311  or treatment of human disease, illness, or injury and intended
 2312  for one-time use.;
 2313         5. Over-the-counter drugs and common household remedies
 2314  recommended and generally sold for internal or external use in
 2315  the cure, mitigation, treatment, or prevention of illness or
 2316  disease in human beings, but not including grooming and hygiene
 2317  products.
 2318         6. Band-aids, gauze, bandages, and adhesive tape.
 2319         7. Funerals. However, tangible personal property used by
 2320  funeral directors in their business is taxable. cosmetics or
 2321  toilet articles, notwithstanding the presence of medicinal
 2322  ingredients therein, according to a list prescribed and approved
 2323  by the Department of Business and Professional Regulation, which
 2324  list shall be certified to the Department of Revenue from time
 2325  to time and included in the rules promulgated by the Department
 2326  of Revenue. There shall also be exempt from the tax imposed by
 2327  this chapter artificial eyes and limbs; orthopedic shoes;
 2328  prescription eyeglasses and items incidental thereto or which
 2329  become a part thereof; dentures; hearing aids; crutches;
 2330  prosthetic and orthopedic appliances; and funerals. In addition,
 2331  any
 2332         8. Items intended for one-time use which transfer essential
 2333  optical characteristics to contact lenses. shall be exempt from
 2334  the tax imposed by this chapter; However, this exemption applies
 2335  shall apply only after $100,000 of the tax imposed by this
 2336  chapter on such items has been paid in a any calendar year by a
 2337  taxpayer who claims the exemption in such year. Funeral
 2338  directors shall pay tax on all tangible personal property used
 2339  by them in their business.
 2340         (b) As used in For the purposes of this subsection, the
 2341  term:
 2342         1. “Drug” means a compound, substance, or preparation, and
 2343  a component of a compound, substance, or preparation, other than
 2344  food and food ingredients, dietary supplements, and alcoholic
 2345  beverages, which is:
 2346         a. Recognized in the official United States Pharmacopeia,
 2347  the Homeopathic Pharmacopoeia of the United States, or the
 2348  National Formulary, or the supplement to any of them;
 2349         b. Intended for use in the diagnosis, cure, mitigation,
 2350  treatment, or prevention of disease; or
 2351         c. Intended to affect the structure or a function of the
 2352  body.
 2353         2. “Durable medical equipment” means equipment, including
 2354  repair and replacement parts to such equipment, but excluding
 2355  mobility-enhancing equipment, which can withstand repeated use,
 2356  is primarily and customarily used to serve a medical purpose,
 2357  generally is not useful to a person in the absence of illness or
 2358  injury, and is not worn on or in the body.
 2359         3. “Mobility-enhancing equipment” means equipment,
 2360  including repair and replacement parts to such equipment, but
 2361  excluding durable medical equipment, which:
 2362         a. Is primarily and customarily used to provide or increase
 2363  the ability to move from one place to another and which is
 2364  appropriate for use in a home or motor vehicle.
 2365         b. Is not generally used by persons with normal mobility.
 2366         c. Does not include a motor vehicle or equipment on a motor
 2367  vehicle normally provided by a motor vehicle manufacturer.
 2368         4. “Prosthetic device” means a replacement, corrective, or
 2369  supportive device, including repair or replacement parts to such
 2370  equipment, which is worn on or in the body to:
 2371         a. Artificially replace a missing portion of the body;
 2372         b. Prevent or correct physical deformity or malfunction; or
 2373         c. Support a weak or deformed portion of the body.
 2374         5. “Grooming and hygiene products” mean soaps and cleaning
 2375  solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
 2376  suntan lotions and screens, regardless of whether the items meet
 2377  the definition of an over-the-counter drug.
 2378         6. “Over-the-counter drug” means a drug whose packaging
 2379  contains a label that identifies the product as a drug as
 2380  required by 21 C.F.R. s. 201.66. The over-the-counter drug label
 2381  includes a drug-facts panel or a statement of the active
 2382  ingredients, with a list of those ingredients contained in the
 2383  compound, substance, or preparation. “Prosthetic and orthopedic
 2384  appliances” means any apparatus, instrument, device, or
 2385  equipment used to replace or substitute for any missing part of
 2386  the body, to alleviate the malfunction of any part of the body,
 2387  or to assist any disabled person in leading a normal life by
 2388  facilitating such person’s mobility. Such apparatus, instrument,
 2389  device, or equipment shall be exempted according to an
 2390  individual prescription or prescriptions written by a physician
 2391  licensed under chapter 458, chapter 459, chapter 460, chapter
 2392  461, or chapter 466, or according to a list prescribed and
 2393  approved by the Department of Health, which list shall be
 2394  certified to the Department of Revenue from time to time and
 2395  included in the rules promulgated by the Department of Revenue.
 2396         2. “Cosmetics” means articles intended to be rubbed,
 2397  poured, sprinkled, or sprayed on, introduced into, or otherwise
 2398  applied to the human body for cleansing, beautifying, promoting
 2399  attractiveness, or altering the appearance and also means
 2400  articles intended for use as a compound of any such articles,
 2401  including, but not limited to, cold creams, suntan lotions,
 2402  makeup, and body lotions.
 2403         3. “Toilet articles” means any article advertised or held
 2404  out for sale for grooming purposes and those articles that are
 2405  customarily used for grooming purposes, regardless of the name
 2406  by which they may be known, including, but not limited to, soap,
 2407  toothpaste, hair spray, shaving products, colognes, perfumes,
 2408  shampoo, deodorant, and mouthwash.
 2409         7.4. “Prescription” means an order, formula, or recipe
 2410  issued in the form of oral, written, electronic, or other means
 2411  of transmission by a practitioner licensed under chapter 458,
 2412  chapter 459, chapter 460, chapter 461, or chapter 466. The term
 2413  also includes an orally transmitted order by the lawfully
 2414  designated agent of such practitioner, and an order written or
 2415  transmitted by a practitioner licensed to practice in a
 2416  jurisdiction other than this state, but only if the pharmacist
 2417  called upon to dispense the order determines, in the exercise of
 2418  his or her professional judgment, that the order is valid and
 2419  necessary for the treatment of a chronic or recurrent illness
 2420  includes any order for drugs or medicinal supplies written or
 2421  transmitted by any means of communication by a duly licensed
 2422  practitioner authorized by the laws of the state to prescribe
 2423  such drugs or medicinal supplies and intended to be dispensed by
 2424  a pharmacist. The term also includes an orally transmitted order
 2425  by the lawfully designated agent of such practitioner. The term
 2426  also includes an order written or transmitted by a practitioner
 2427  licensed to practice in a jurisdiction other than this state,
 2428  but only if the pharmacist called upon to dispense such order
 2429  determines, in the exercise of his or her professional judgment,
 2430  that the order is valid and necessary for the treatment of a
 2431  chronic or recurrent illness. The term also includes a
 2432  pharmacist’s order for a product selected from the formulary
 2433  created pursuant to s. 465.186. A prescription may be retained
 2434  in written form, or the pharmacist may cause it to be recorded
 2435  in a data processing system, provided that such order can be
 2436  produced in printed form upon lawful request.
 2437         (c) Chlorine is shall not be exempt from the tax imposed by
 2438  this chapter when used for the treatment of water in swimming
 2439  pools.
 2440         (d) Lithotripters are exempt.
 2441         (d)(e) Human organs are exempt.
 2442         (f) Sales of drugs to or by physicians, dentists,
 2443  veterinarians, and hospitals in connection with medical
 2444  treatment are exempt.
 2445         (g) Medical products and supplies used in the cure,
 2446  mitigation, alleviation, prevention, or treatment of injury,
 2447  disease, or incapacity which are temporarily or permanently
 2448  incorporated into a patient or client by a practitioner of the
 2449  healing arts licensed in the state are exempt.
 2450         (h) The purchase by a veterinarian of commonly recognized
 2451  substances possessing curative or remedial properties which are
 2452  ordered and dispensed as treatment for a diagnosed health
 2453  disorder by or on the prescription of a duly licensed
 2454  veterinarian, and which are applied to or consumed by animals
 2455  for alleviation of pain or the cure or prevention of sickness,
 2456  disease, or suffering are exempt. Also exempt are the purchase
 2457  by a veterinarian of antiseptics, absorbent cotton, gauze for
 2458  bandages, lotions, vitamins, and worm remedies.
 2459         (i) X-ray opaques, also known as opaque drugs and
 2460  radiopaque, such as the various opaque dyes and barium sulphate,
 2461  when used in connection with medical X rays for treatment of
 2462  bodies of humans and animals, are exempt.
 2463         (e)(j) Parts, special attachments, special lettering, and
 2464  other like items that are added to or attached to tangible
 2465  personal property so that a handicapped person can use them are
 2466  exempt if when such items are purchased by a person pursuant to
 2467  an individual prescription.
 2468         (f)(k) This subsection shall be strictly construed and
 2469  enforced.
 2470         (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.—
 2471         (b) As used in this subsection, the term “overhead
 2472  materials” means all tangible personal property, other than
 2473  qualifying property as defined in s. 212.02(34) s. 212.02(14)(a)
 2474  and electricity, which is used or consumed in the performance of
 2475  a qualifying contract, title to which property vests in or
 2476  passes to the government under the contract.
 2477         (c) As used in this subsection and in s. 212.02(34) s.
 2478  212.02(14)(a), the term “qualifying contract” means a contract
 2479  with the United States Department of Defense or the National
 2480  Aeronautics and Space Administration, or a subcontract
 2481  thereunder, but does not include a contract or subcontract for
 2482  the repair, alteration, improvement, or construction of real
 2483  property, unless except to the extent that purchases made under
 2484  such a contract would otherwise be exempt from the tax imposed
 2485  by this chapter.
 2486         Section 11. Section 212.094, Florida Statutes, is created
 2487  to read:
 2488         212.094 Purchaser request for refund or credit from
 2489  dealer.—
 2490         (1) If a purchaser seeks from a dealer a refund of or
 2491  credit against a tax collected under this chapter by that
 2492  dealer, the purchaser shall submit a written request for the
 2493  refund or credit to the dealer in accordance with this section.
 2494  The request must contain all information necessary for the
 2495  dealer to determine the validity of the purchaser’s request.
 2496         (2) The purchaser may not take other action against the
 2497  dealer with respect to the requested refund or credit until the
 2498  dealer has had 60 days to respond after receiving a completed
 2499  request.
 2500         (3) This section does not affect a person’s standing to
 2501  claim a refund.
 2502         (4) This section does not apply to refunds resulting from
 2503  merchandise returned by a customer to a dealer.
 2504         Section 12. Section 212.12, Florida Statutes, is amended to
 2505  read:
 2506         212.12 Dealer’s credit for collecting tax; penalties for
 2507  noncompliance; powers of department to deal of Revenue in
 2508  dealing with delinquents; brackets applicable to taxable
 2509  transactions; records required.—
 2510         (1)(a)1. Notwithstanding any other law and for the purpose
 2511  of compensating persons granting licenses for and the lessors of
 2512  real and personal property taxed under this chapter hereunder,
 2513  for the purpose of compensating dealers in tangible personal
 2514  property, for the purpose of compensating dealers providing
 2515  communication services and taxable services, for the purpose of
 2516  compensating owners of places where admissions are collected,
 2517  and for the purpose of compensating remitters of any taxes or
 2518  fees reported on the same documents used utilized for the sales
 2519  and use tax, as compensation for the keeping of prescribed
 2520  records, filing timely tax returns, and the proper accounting
 2521  and remitting of taxes by them, such seller, person, lessor,
 2522  dealer, owner, and remitter (except dealers who make mail order
 2523  sales) who files the return required pursuant to s. 212.11 only
 2524  by electronic means and who pays the amount due on such return
 2525  only by electronic means shall be allowed 2.5 percent of the
 2526  amount of the tax due, accounted for, and remitted to the
 2527  department in the form of a deduction. However, if the amount of
 2528  the tax due and remitted to the department by electronic means
 2529  for the reporting period exceeds $1,200, an allowance is not
 2530  allowed for all amounts in excess of $1,200. For purposes of
 2531  this subparagraph, the term “electronic means” has the same
 2532  meaning as provided in s. 213.755(2)(c).
 2533         2. The executive director of the department is authorized
 2534  to negotiate a collection allowance, pursuant to rules
 2535  promulgated by the department, with a dealer who makes mail
 2536  order sales. The rules of the department shall provide
 2537  guidelines for establishing the collection allowance based upon
 2538  the dealer’s estimated costs of collecting the tax, the volume
 2539  and value of the dealer’s mail order sales to purchasers in this
 2540  state, and the administrative and legal costs and likelihood of
 2541  achieving collection of the tax absent the cooperation of the
 2542  dealer. However, in no event shall the collection allowance
 2543  negotiated by the executive director exceed 10 percent of the
 2544  tax remitted for a reporting period.
 2545         (b) The department of Revenue may deny the collection
 2546  allowance if a taxpayer files an incomplete return or if the
 2547  required tax return or tax is delinquent at the time of payment.
 2548         1. An “incomplete return” is, for purposes of this chapter,
 2549  a return which is lacking such uniformity, completeness, and
 2550  arrangement that the physical handling, verification, review of
 2551  the return, or determination of other taxes and fees reported on
 2552  the return may not be readily accomplished.
 2553         2. The department shall adopt rules requiring such
 2554  information as it may deem necessary to ensure that the tax
 2555  levied hereunder is properly collected, reviewed, compiled,
 2556  reported, and enforced, including, but not limited to: the
 2557  amount of gross sales; the amount of taxable sales; the amount
 2558  of tax collected or due; the amount of lawful refunds,
 2559  deductions, or credits claimed; the amount claimed as the
 2560  dealer’s collection allowance; the amount of penalty and
 2561  interest; the amount due with the return; and such other
 2562  information as the department of Revenue may specify. The
 2563  department shall require that transient rentals and agricultural
 2564  equipment transactions be separately shown. Sales made through
 2565  vending machines as defined in s. 212.0515 must be separately
 2566  shown on the return. Sales made through coin-operated amusement
 2567  machines as defined by s. 212.02 and the number of machines
 2568  operated must be separately shown on the return or on a form
 2569  prescribed by the department. If a separate form is required,
 2570  the same penalties for late filing, incomplete filing, or
 2571  failure to file as provided for the sales tax return shall apply
 2572  to the form.
 2573         (c) The collection allowance and other credits or
 2574  deductions provided in this chapter shall be applied
 2575  proportionally to the any taxes or fees reported on the same
 2576  documents used for the sales and use tax.
 2577         (d)1. A dealer entitled to the collection allowance
 2578  provided in this section may elect to forego the collection
 2579  allowance and direct that the amount be transferred into the
 2580  Educational Enhancement Trust Fund. Such an election must be
 2581  made with the timely filing of a return and may not be rescinded
 2582  once made. If a dealer who makes such an election files a
 2583  delinquent return, underpays the tax, or files an incomplete
 2584  return, the amount transferred into the Educational Enhancement
 2585  Trust Fund shall be the amount of the collection allowance
 2586  remaining after resolution of liability for all of the tax,
 2587  interest, and penalty due on that return or underpayment of tax.
 2588  The Department of Education shall distribute the remaining
 2589  amount from the trust fund to the school districts that have
 2590  adopted resolutions stating that those funds will be used to
 2591  ensure that up-to-date technology is purchased for the
 2592  classrooms in the district and that teachers are trained in the
 2593  use of that technology. Revenues collected in districts that do
 2594  not adopt such a resolution shall be equally distributed to
 2595  districts that have adopted such resolutions.
 2596         1.2. This paragraph applies to all taxes, surtaxes, and any
 2597  local option taxes administered under this chapter and remitted
 2598  directly to the department. This paragraph does not apply to a
 2599  locally imposed and self-administered convention development
 2600  tax, tourist development tax, or tourist impact tax administered
 2601  under this chapter.
 2602         2.3. Revenues from the dealer-collection allowances shall
 2603  be transferred quarterly from the General Revenue Fund to the
 2604  Educational Enhancement Trust Fund. The Department of Revenue
 2605  shall provide to the Department of Education quarterly
 2606  information about such revenues by county to which the
 2607  collection allowance was attributed.
 2608  
 2609  Notwithstanding any provision of chapter 120 to the contrary,
 2610  the Department of Revenue may adopt rules to carry out the
 2611  amendment made by chapter 2006-52, Laws of Florida, to this
 2612  section.
 2613         (e) Notwithstanding paragraphs (b) and (c), a model 1
 2614  seller under the Streamlined Sales and Use Tax Agreement is not
 2615  entitled to the collection allowance described in paragraphs (a)
 2616  and (b).
 2617         (f) In addition to a collection allowance that may be
 2618  provided under this subsection, the department may provide the
 2619  monetary allowances that must be provided by the state to
 2620  certified service providers and voluntary sellers pursuant to
 2621  Article VI of the Streamlined Sales and Use Tax Agreement, as
 2622  amended.
 2623         1. Such monetary allowances must be in the form of
 2624  collection allowances that certified service providers or
 2625  voluntary sellers are permitted to retain from the tax revenues
 2626  collected on remote sales to be remitted to the state pursuant
 2627  to this chapter.
 2628         2. As used in this paragraph, the term:
 2629         a. “Voluntary seller” means a seller that is not required
 2630  to register in this state to collect a tax.
 2631         b. “Remote sales” means revenues generated for this state
 2632  by a voluntary seller for which the seller is not required to
 2633  register to collect the tax imposed by this chapter.
 2634         (2)(a) If a When any person required hereunder to make a
 2635  any return or to pay a any tax or fee imposed by this chapter
 2636  either fails to timely file such return or fails to pay the tax
 2637  or fee shown due on the return within the time required
 2638  hereunder, in addition to all other penalties provided in this
 2639  section and under state law with herein and by the laws of this
 2640  state in respect to such taxes or fees, a specific penalty shall
 2641  be added to the tax or fee in the amount of 10 percent of either
 2642  the tax or fee shown on the return that is not timely filed or
 2643  the any tax or fee not paid timely. The penalty may not be less
 2644  than $50 for failure to timely file a tax return required by s.
 2645  212.11(1) or timely pay the tax or fee shown due on the return
 2646  except as provided in s. 213.21(10). If a person fails to timely
 2647  file a return required by s. 212.11(1) and to timely pay the tax
 2648  or fee shown due on the return, only one penalty of 10 percent,
 2649  which may not be less than $50, shall be imposed.
 2650         (b) If a When any person required under this section to
 2651  make a return or to pay a tax or fee imposed by this chapter
 2652  fails to disclose the tax or fee on the return within the time
 2653  required, excluding a noncompliant filing event generated by
 2654  situations covered under in paragraph (a), in addition to all
 2655  other penalties provided in this section and under state law
 2656  with by the laws of this state in respect to such taxes or fees,
 2657  a specific penalty shall be added to the additional tax or fee
 2658  owed in the amount of 10 percent of any such unpaid tax or fee
 2659  not paid timely if the failure is for not more than 30 days,
 2660  with an additional 10 percent of any such unpaid tax or fee for
 2661  each additional 30 days, or fraction thereof, while the failure
 2662  continues, not to exceed a total penalty of 50 percent, in the
 2663  aggregate, of the any unpaid tax or fee.
 2664         (c) A Any person who knowingly and with a willful intent to
 2665  evade a any tax imposed under this chapter fails to file six
 2666  consecutive returns as required by law commits a felony of the
 2667  third degree, punishable as provided in s. 775.082 or s.
 2668  775.083.
 2669         (d) A Any person who makes a false or fraudulent return
 2670  with a willful intent to evade payment of a any tax or fee
 2671  imposed under this chapter; a any person who, after the
 2672  department’s delivery of a written notice to the person’s last
 2673  known address specifically alerting the person of the
 2674  requirement to register the person’s business as a dealer,
 2675  intentionally fails to register the business; and a any person
 2676  who, after the department’s delivery of a written notice to the
 2677  person’s last known address specifically alerting the person of
 2678  the requirement to collect tax on specific transactions,
 2679  intentionally fails to collect such tax, shall, in addition to
 2680  the other penalties provided by law, be liable for a specific
 2681  penalty of 100 percent of any unreported or any uncollected tax
 2682  or fee and, upon conviction, for fine and punishment as provided
 2683  in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
 2684  notice may be made by certified mail, or by the use of such
 2685  other method as is documented as being necessary and reasonable
 2686  under the circumstances. The civil and criminal penalties
 2687  imposed herein for failure to comply with a written notice
 2688  alerting the person of the requirement to register the person’s
 2689  business as a dealer or to collect tax on specific transactions
 2690  does shall not apply if the person timely files a written
 2691  challenge to such notice in accordance with procedures
 2692  established by the department by rule or the notice fails to
 2693  clearly advise that failure to comply with or timely challenge
 2694  the notice will result in the imposition of the civil and
 2695  criminal penalties imposed herein.
 2696         1. If the total amount of unreported or uncollected taxes
 2697  or fees is less than $300, the first offense resulting in
 2698  conviction is a misdemeanor of the second degree, the second
 2699  offense resulting in conviction is a misdemeanor of the first
 2700  degree, and the third offense and all subsequent offenses
 2701  resulting in conviction is a misdemeanor of the first degree,
 2702  and the fourth third and all subsequent offenses resulting in
 2703  conviction are felonies of the third degree.
 2704         2. If the total amount of unreported or uncollected taxes
 2705  or fees is $300 or more but less than $20,000, the offense is a
 2706  felony of the third degree.
 2707         3. If the total amount of unreported or uncollected taxes
 2708  or fees is $20,000 or more but less than $100,000, the offense
 2709  is a felony of the second degree.
 2710         4. If the total amount of unreported or uncollected taxes
 2711  or fees is $100,000 or more, the offense is a felony of the
 2712  first degree.
 2713         (e) A person who willfully attempts in any manner to evade
 2714  a any tax, surcharge, or fee imposed under this chapter or the
 2715  payment thereof is, in addition to any other penalties provided
 2716  by law, liable for a specific penalty in the amount of 100
 2717  percent of the tax, surcharge, or fee, and commits a felony of
 2718  the third degree, punishable as provided in s. 775.082, s.
 2719  775.083, or s. 775.084.
 2720         (f) If a When any person, firm, or corporation fails to
 2721  timely remit the proper estimated payment required under s.
 2722  212.11, a specific penalty shall be added in an amount equal to
 2723  10 percent of any unpaid estimated tax. Beginning with January
 2724  1, 1985, returns, The department, upon a showing of reasonable
 2725  cause, may is authorized to waive or compromise penalties
 2726  imposed by this paragraph. However, other penalties and interest
 2727  are shall be due and payable if the return on which the
 2728  estimated payment was due is was not timely or properly filed.
 2729         (g) A dealer who files a consolidated return pursuant to s.
 2730  212.11(1)(e) is subject to the penalty established in paragraph
 2731  (e) unless the dealer has paid the required estimated tax for
 2732  his or her consolidated return as a whole without regard to each
 2733  location. If the dealer fails to pay the required estimated tax
 2734  for his or her consolidated return as a whole, each filing
 2735  location stands shall stand on its own with respect to
 2736  calculating penalties pursuant to paragraph (f).
 2737         (3) If a When any dealer, or other person charged herein,
 2738  fails to remit the tax, or a any portion thereof, on or before
 2739  the day when such tax is required by law to be paid, there shall
 2740  be added to the amount due interest at the rate of 1 percent per
 2741  month of the amount due from the date due until paid shall be
 2742  added to the amount due. Interest on the delinquent tax shall be
 2743  calculated beginning on the 21st day of the month following the
 2744  month for which the tax is due, except as otherwise provided in
 2745  this chapter.
 2746         (4) All penalties and interest imposed by this chapter are
 2747  shall be payable to and collectible by the department in the
 2748  same manner as if they were a part of the tax imposed. The
 2749  department may settle or compromise any such interest or
 2750  penalties pursuant to s. 213.21.
 2751         (5)(a) The department may is authorized to audit or inspect
 2752  the records and accounts of dealers defined herein, including
 2753  audits or inspections of dealers who make mail order sales to
 2754  the extent permitted by another state, and to correct by credit
 2755  an any overpayment of tax, and, in the event of a deficiency, an
 2756  assessment shall be made and collected. No administrative
 2757  finding of fact is necessary before prior to the assessment of a
 2758  any tax deficiency.
 2759         (b) If a In the event any dealer or other person charged
 2760  herein fails or refuses to make his or her records available for
 2761  inspection so that an no audit or examination has been made of
 2762  the books and records of such dealer or person is not made,
 2763  fails or refuses to register as a dealer, fails to make a report
 2764  and pay the tax as provided by this chapter, makes a grossly
 2765  incorrect report or makes a report that is false or fraudulent,
 2766  then, in such event, it shall be the duty of the department
 2767  shall to make an assessment from an estimate based upon the best
 2768  information then available to it for the taxable period of
 2769  retail sales of such dealer, the gross proceeds from rentals,
 2770  the total admissions received, amounts received from leases of
 2771  tangible personal property by such dealer, or of the cost price
 2772  of all articles of tangible personal property imported by the
 2773  dealer for use or consumption or distribution or storage to be
 2774  used or consumed in this state, or of the sales or cost price of
 2775  all services the sale or use of which is taxable under this
 2776  chapter, together with interest, plus penalty, if such have
 2777  accrued, as the case may be. Then The department shall proceed
 2778  to collect such taxes, interest, and penalty on the basis of
 2779  such assessment which shall be considered prima facie correct,
 2780  and the burden to show the contrary shall rest upon the dealer,
 2781  seller, owner, or lessor, as the case may be.
 2782         (6)(a) The department may is given the power to prescribe
 2783  the records to be kept by all persons subject to taxes imposed
 2784  by this chapter. It shall be the duty of Every person required
 2785  to make a report and pay a any tax under this chapter, every
 2786  person receiving rentals or license fees, and owners of places
 2787  of admission, shall to keep and preserve suitable records of the
 2788  sales, leases, rentals, license fees, admissions, or purchases
 2789  that are, as the case may be, taxable under this chapter; such
 2790  other books of account as may be necessary to determine the
 2791  amount of the tax due hereunder; and other information as may be
 2792  required by the department. It shall be the duty of Every such
 2793  person shall also so charged with such duty, moreover, to keep
 2794  and preserve as long as required by s. 213.35 all invoices and
 2795  other records of goods, wares, and merchandise; records of
 2796  admissions, leases, license fees and rentals; and records of all
 2797  other subjects of taxation under this chapter. All such books,
 2798  invoices, and other records must shall be open to examination at
 2799  all reasonable hours to the department or any of its duly
 2800  authorized agents.
 2801         (b) For the purpose of this subsection, if a dealer does
 2802  not have adequate records of his or her retail sales or
 2803  purchases, the department may, upon the basis of a test or
 2804  sampling of the dealer’s available records or other information
 2805  relating to the sales or purchases made by such dealer for a
 2806  representative period, determine the proportion that taxable
 2807  retail sales bear to total retail sales or the proportion that
 2808  taxable purchases bear to total purchases. This subsection does
 2809  not affect the duty of the dealer to collect, or the liability
 2810  of a any consumer to pay, any tax imposed by or pursuant to this
 2811  chapter.
 2812         (c)1. If the records of a dealer are adequate but
 2813  voluminous in nature and substance, the department may sample
 2814  such records and project the audit findings derived therefrom
 2815  over the entire audit period to determine the proportion that
 2816  taxable retail sales bear to total retail sales or the
 2817  proportion that taxable purchases bear to total purchases. In
 2818  order to conduct such a sample, the department must first make a
 2819  good faith effort to reach an agreement with the dealer, which
 2820  agreement provides for the means and methods to be used in the
 2821  sampling process. If In the event that no agreement is reached,
 2822  the dealer is entitled to a review by the executive director. In
 2823  the case of fixed assets, a dealer may agree in writing with the
 2824  department for adequate but voluminous records to be
 2825  statistically sampled. Such an agreement shall provide for the
 2826  methodology to be used in the statistical sampling process. The
 2827  audit findings derived therefrom shall be projected over the
 2828  period represented by the sample in order to determine the
 2829  proportion that taxable purchases bear to total purchases. Once
 2830  an agreement has been signed, it is final and conclusive with
 2831  respect to the method of sampling fixed assets, and the
 2832  department may not conduct a detailed audit of fixed assets, and
 2833  the taxpayer may not request a detailed audit after the
 2834  agreement is reached.
 2835         2. For the purposes of sampling pursuant to subparagraph
 2836  1., the department shall project any deficiencies and
 2837  overpayments derived therefrom over the entire audit period. In
 2838  determining the dealer’s compliance, the department shall reduce
 2839  a any tax deficiency as derived from the sample by the amount of
 2840  the any overpayment derived from the sample. If In the event the
 2841  department determines from the sample results that the dealer
 2842  has a net tax overpayment, the department shall provide the
 2843  findings of this overpayment to the Chief Financial Officer for
 2844  repayment of funds paid into the State Treasury through error
 2845  pursuant to s. 215.26.
 2846         3.a. A taxpayer is entitled, both in connection with an
 2847  audit and in connection with an application for refund filed
 2848  independently of an any audit, to establish the amount of a any
 2849  refund or deficiency through statistical sampling if when the
 2850  taxpayer’s records are adequate but voluminous. In the case of
 2851  fixed assets, a dealer may agree in writing with the department
 2852  for adequate but voluminous records to be statistically sampled.
 2853  Such an agreement must shall provide for the methodology to be
 2854  used in the statistical sampling process. The audit findings
 2855  derived therefrom shall be projected over the period represented
 2856  by the sample in order to determine the proportion that taxable
 2857  purchases bear to total purchases. Once an agreement has been
 2858  signed, it is final and conclusive with respect to the method of
 2859  sampling fixed assets, and the department may not conduct a
 2860  detailed audit of fixed assets, and the taxpayer may not request
 2861  a detailed audit after the agreement is reached.
 2862         b. Alternatively, a taxpayer is entitled to establish a any
 2863  refund or deficiency through any other sampling method agreed
 2864  upon by the taxpayer and the department if when the taxpayer’s
 2865  records, other than those regarding fixed assets, are adequate
 2866  but voluminous. Whether done through statistical sampling or any
 2867  other sampling method agreed upon by the taxpayer and the
 2868  department, the completed sample must reflect both overpayments
 2869  and underpayments of taxes due. The sample shall be conducted
 2870  through:
 2871         (I) A taxpayer request to perform the sampling through the
 2872  certified audit program pursuant to s. 213.285;
 2873         (II) Attestation by a certified public accountant as to the
 2874  adequacy of the sampling method used utilized and the results
 2875  reached using such sampling method; or
 2876         (III) A sampling method that has been submitted by the
 2877  taxpayer and approved by the department before a refund claim is
 2878  submitted. This sub-sub-subparagraph does not prohibit a
 2879  taxpayer from filing a refund claim prior to approval by the
 2880  department of the sampling method; however, a refund claim
 2881  submitted before the sampling method has been approved by the
 2882  department cannot be a complete refund application pursuant to
 2883  s. 213.255 until the sampling method has been approved by the
 2884  department.
 2885         c. The department shall prescribe by rule the procedures to
 2886  be followed under each method of sampling. Such procedures shall
 2887  follow generally accepted auditing procedures for sampling. The
 2888  rule must shall also set forth other criteria regarding the use
 2889  of sampling, including, but not limited to, training
 2890  requirements that must be met before a sampling method may be
 2891  used utilized and the steps necessary for the department and the
 2892  taxpayer to reach agreement on a sampling method submitted by
 2893  the taxpayer for approval by the department.
 2894         (7) If In the event the dealer has imported tangible
 2895  personal property and he or she fails to produce an invoice
 2896  showing the cost price of the articles that, as defined in this
 2897  chapter, which are subject to tax, or the invoice does not
 2898  reflect the true or actual cost price as defined herein, then
 2899  the department shall ascertain, in any manner feasible, the true
 2900  cost price, and assess and collect the tax thereon with interest
 2901  plus penalties, if such have accrued on the true cost price as
 2902  assessed by it. The assessment so made shall be considered prima
 2903  facie correct, and the duty is shall be on the dealer to show to
 2904  the contrary.
 2905         (8) In the case of the lease or rental of tangible personal
 2906  property, or other rentals or license fees as herein defined and
 2907  taxed, if the consideration given or reported by the lessor,
 2908  person receiving rental or license fee, or dealer does not, in
 2909  the judgment of the department, represent the true or actual
 2910  consideration, then the department may is authorized to
 2911  ascertain the same and assess and collect the tax thereon in the
 2912  same manner as above provided, with respect to imported tangible
 2913  property, together with interest, plus penalties, if such have
 2914  accrued.
 2915         (9) Taxes imposed by this chapter upon the privilege of the
 2916  use, consumption, storage for consumption, or sale of tangible
 2917  personal property, admissions, license fees, rentals,
 2918  communication services, and upon the sale or use of services as
 2919  herein taxed shall be collected by adding upon the basis of an
 2920  addition of the tax imposed by this chapter to the total price
 2921  of such tangible personal property, admissions, license fees,
 2922  rentals, communication or other services, or sale price of such
 2923  article or articles that are purchased, sold, or leased at any
 2924  one time by or to a customer or buyer.; The dealer, or person
 2925  charged shall herein, is required to pay a privilege tax in the
 2926  amount of the tax imposed by this chapter on the total of his or
 2927  her gross sales of tangible personal property, admissions,
 2928  license fees, rentals, and communication services or to collect
 2929  the a tax upon the sale or use of services, and such person or
 2930  dealer shall add the tax imposed by this chapter to the price,
 2931  license fee, rental, or admissions, and communication or other
 2932  services and collect the total sum from the purchaser, admittee,
 2933  licensee, lessee, or consumer. In computing the tax due or to be
 2934  collected as the result of a transaction, the seller may elect
 2935  to compute the tax due on a transaction on a per-item basis or
 2936  on an invoice basis. The tax rate shall be the sum of the
 2937  applicable state and local rates, if any, and the tax
 2938  computation shall be carried to the third decimal place.
 2939  Whenever the third decimal place is greater than four, the tax
 2940  shall be rounded to the next whole cent. The department shall
 2941  make available in an electronic format or otherwise the tax
 2942  amounts and the following brackets applicable to all
 2943  transactions taxable at the rate of 6 percent:
 2944         (a) On single sales of less than 10 cents, no tax shall be
 2945  added.
 2946         (b) On single sales in amounts from 10 cents to 16 cents,
 2947  both inclusive, 1 cent shall be added for taxes.
 2948         (c) On sales in amounts from 17 cents to 33 cents, both
 2949  inclusive, 2 cents shall be added for taxes.
 2950         (d) On sales in amounts from 34 cents to 50 cents, both
 2951  inclusive, 3 cents shall be added for taxes.
 2952         (e) On sales in amounts from 51 cents to 66 cents, both
 2953  inclusive, 4 cents shall be added for taxes.
 2954         (f) On sales in amounts from 67 cents to 83 cents, both
 2955  inclusive, 5 cents shall be added for taxes.
 2956         (g) On sales in amounts from 84 cents to $1, both
 2957  inclusive, 6 cents shall be added for taxes.
 2958         (h) On sales in amounts of more than $1, 6 percent shall be
 2959  charged upon each dollar of price, plus the appropriate bracket
 2960  charge upon any fractional part of a dollar.
 2961         (10) In counties which have adopted a discretionary sales
 2962  surtax at the rate of 1 percent, the department shall make
 2963  available in an electronic format or otherwise the tax amounts
 2964  and the following brackets applicable to all taxable
 2965  transactions that would otherwise have been transactions taxable
 2966  at the rate of 6 percent:
 2967         (a) On single sales of less than 10 cents, no tax shall be
 2968  added.
 2969         (b) On single sales in amounts from 10 cents to 14 cents,
 2970  both inclusive, 1 cent shall be added for taxes.
 2971         (c) On sales in amounts from 15 cents to 28 cents, both
 2972  inclusive, 2 cents shall be added for taxes.
 2973         (d) On sales in amounts from 29 cents to 42 cents, both
 2974  inclusive, 3 cents shall be added for taxes.
 2975         (e) On sales in amounts from 43 cents to 57 cents, both
 2976  inclusive, 4 cents shall be added for taxes.
 2977         (f) On sales in amounts from 58 cents to 71 cents, both
 2978  inclusive, 5 cents shall be added for taxes.
 2979         (g) On sales in amounts from 72 cents to 85 cents, both
 2980  inclusive, 6 cents shall be added for taxes.
 2981         (h) On sales in amounts from 86 cents to $1, both
 2982  inclusive, 7 cents shall be added for taxes.
 2983         (i) On sales in amounts from $1 up to, and including, the
 2984  first $5,000 in price, 7 percent shall be charged upon each
 2985  dollar of price, plus the appropriate bracket charge upon any
 2986  fractional part of a dollar.
 2987         (j) On sales in amounts of more than $5,000 in price, 7
 2988  percent shall be added upon the first $5,000 in price, and 6
 2989  percent shall be added upon each dollar of price in excess of
 2990  the first $5,000 in price, plus the bracket charges upon any
 2991  fractional part of a dollar as provided for in subsection (9).
 2992         (11) The department shall make available in an electronic
 2993  format or otherwise the tax amounts and brackets applicable to
 2994  all taxable transactions that occur in counties that have a
 2995  surtax at a rate other than 1 percent which transactions would
 2996  otherwise have been transactions taxable at the rate of 6
 2997  percent. Likewise, the department shall make available in an
 2998  electronic format or otherwise the tax amounts and brackets
 2999  applicable to transactions taxable at 7 percent pursuant to s.
 3000  212.05(1)(e) and on transactions which would otherwise have been
 3001  so taxable in counties which have adopted a discretionary sales
 3002  surtax.
 3003         (10)(12) It is hereby declared to be the legislative intent
 3004  that, whenever in the construction, administration, or
 3005  enforcement of this chapter there is a may be any question
 3006  respecting the a duplication of the tax, the end consumer, or
 3007  last retail sale, be the sale intended to be taxed and insofar
 3008  as is may be practicable there not be a no duplication or
 3009  pyramiding of the tax.
 3010         (11)(13) In order to aid the administration and enforcement
 3011  of the provisions of this chapter with respect to the rentals
 3012  and license fees, each lessor or person granting the use of a
 3013  any hotel, apartment house, roominghouse, tourist or trailer
 3014  camp, real property, or any interest therein, or any portion
 3015  thereof, inclusive of owners; property managers; lessors;
 3016  landlords; hotel, apartment house, and roominghouse operators;
 3017  and all licensed real estate agents within the state leasing,
 3018  granting the use of, or renting such property, shall be required
 3019  to keep a record of each and every such lease, license, or
 3020  rental transaction that which is taxable under this chapter, in
 3021  such a manner and upon such forms as the department may
 3022  prescribe, and to report such transaction to the department or
 3023  its designated agents, and to maintain such records as long as
 3024  required by s. 213.35, subject to the inspection of the
 3025  department and its agents. Upon the failure by such owner;
 3026  property manager; lessor; landlord; hotel, apartment house,
 3027  roominghouse, tourist or trailer camp operator; or real estate
 3028  agent to keep and maintain such records and to make such reports
 3029  upon the forms and in the manner prescribed, such owner;
 3030  property manager; lessor; landlord; hotel, apartment house,
 3031  roominghouse, tourist or trailer camp operator; receiver of rent
 3032  or license fees; or real estate agent commits is guilty of a
 3033  misdemeanor of the second degree, punishable as provided in s.
 3034  775.082 or s. 775.083, for the first offense; for subsequent
 3035  offenses, commits they are each guilty of a misdemeanor of the
 3036  first degree, punishable as provided in s. 775.082 or s.
 3037  775.083. If a, however, any subsequent offense involves
 3038  intentional destruction of such records with an intent to evade
 3039  payment of or deprive the state of any tax revenues, such
 3040  subsequent offense is shall be a felony of the third degree,
 3041  punishable as provided in s. 775.082 or s. 775.083.
 3042         (14) If it is determined upon audit that a dealer has
 3043  collected and remitted taxes by applying the applicable tax rate
 3044  to each transaction as described in subsection (9) and rounding
 3045  the tax due to the nearest whole cent rather than applying the
 3046  appropriate bracket system provided by law or department rule,
 3047  the dealer shall not be held liable for additional tax, penalty,
 3048  and interest resulting from such failure if:
 3049         (a) The dealer acted in a good faith belief that rounding
 3050  to the nearest whole cent was the proper method of determining
 3051  the amount of tax due on each taxable transaction.
 3052         (b) The dealer timely reported and remitted all taxes
 3053  collected on each taxable transaction.
 3054         (c) The dealer agrees in writing to future compliance with
 3055  the laws and rules concerning brackets applicable to the
 3056  dealer’s transactions.
 3057         Section 13. Subsection (3) of section 212.17, Florida
 3058  Statutes, is amended to read:
 3059         212.17 Credits for returned goods, rentals, or admissions;
 3060  goods acquired for dealer’s own use and subsequently resold;
 3061  additional powers of department.—
 3062         (3) A dealer who has paid the tax imposed by this chapter
 3063  on tangible personal property or services may take a credit or
 3064  obtain a refund for the any tax paid by the dealer on the unpaid
 3065  balance due on worthless accounts within 12 months following the
 3066  month in which the bad debt has been charged off for federal
 3067  income tax purposes. A dealer that has paid the tax imposed by
 3068  this chapter on tangible personal property or services and that
 3069  is not required to file federal income tax returns may take a
 3070  credit against or obtain a refund for the tax paid on the unpaid
 3071  balance due on worthless accounts within 12 months after the
 3072  month in which the bad debt is written off as uncollectible in
 3073  the dealer’s books and records and would be eligible for a bad
 3074  debt deduction for federal income tax purposes if the dealer was
 3075  required to file a federal income tax return.
 3076         (a) A dealer that is taking a credit against or obtaining a
 3077  refund on worthless accounts shall base the bad-debt-recovery
 3078  calculation in accordance with 26 U.S.C. s. 166.
 3079         (b) If the amount of bad debt exceeds the amount of taxable
 3080  sales for the period during which the bad debt is written off, a
 3081  refund claim must be filed, notwithstanding s. 215.26(2), within
 3082  3 years after the due date of the return on which the bad debt
 3083  could first be claimed.
 3084         (c) If any accounts so charged off for which a credit or
 3085  refund has been obtained are thereafter in whole or in part paid
 3086  to the dealer, the amount so paid shall be included in the first
 3087  return filed after such collection and the tax paid accordingly.
 3088         (d) If filing responsibilities have been assumed by a
 3089  certified service provider, the certified service provider shall
 3090  claim, on behalf of the seller, a bad-debt allowance provided by
 3091  this subsection. The certified service provider shall credit or
 3092  refund to the seller the full amount of a bad-debt allowance or
 3093  refund received.
 3094         (e) For the purposes of reporting a payment received on a
 3095  previously claimed bad debt, the payments made on a debt or
 3096  account must first be applied proportionally to the taxable
 3097  price of the property or service and the sales tax on such
 3098  property, and second to interest, service charges, and other
 3099  charges.
 3100         (f) If the books and records of the party claiming the bad
 3101  debt allowance support an allocation of the bad debts among
 3102  states that are members of the Streamlined Sales and Use Tax
 3103  Agreement, the allocation is permitted among those states.
 3104         Section 14. Paragraphs (a) and (e) of subsection (3) of
 3105  section 212.18, Florida Statutes, are amended to read:
 3106         212.18 Administration of law; registration of dealers;
 3107  rules.—
 3108         (3)(a) A Every person desiring to engage in or conduct
 3109  business in this state as a dealer, as defined in this chapter,
 3110  or to lease, rent, or let or grant licenses in living quarters
 3111  or sleeping or housekeeping accommodations in hotels, apartment
 3112  houses, roominghouses, or tourist or trailer camps that are
 3113  subject to tax under s. 212.03, or to lease, rent, or let or
 3114  grant licenses in real property, as defined in this chapter, and
 3115  a every person who sells or receives anything of value by way of
 3116  admissions, must file with the department an application for a
 3117  certificate of registration for each place of business, showing
 3118  the names of the persons who have interests in such business and
 3119  their residences, the address of the business, and such other
 3120  data as the department may reasonably require. However, owners
 3121  and operators of vending machines or newspaper rack machines
 3122  shall are required to obtain only one certificate of
 3123  registration for each county in which such machines are located.
 3124  The department, by rule, may authorize a dealer that uses
 3125  independent sellers to sell its merchandise to remit tax on the
 3126  retail sales price charged to the ultimate consumer in lieu of
 3127  having the independent seller register as a dealer and remit the
 3128  tax. The department may appoint the county tax collector as the
 3129  department’s agent to accept applications for registrations. The
 3130  application, plus a registration fee of $5, must be made to the
 3131  department before the person, firm, copartnership, or
 3132  corporation may engage in such business, and it must be
 3133  accompanied by a registration fee of $5. However, a registration
 3134  fee is not required to accompany an application to engage in or
 3135  conduct business to make mail order sales. The department may
 3136  waive the registration fee for applications submitted through
 3137  the department’s Internet registration process or central
 3138  electronic registration system provided by member states of the
 3139  Streamlined Sales and Use Tax Agreement.
 3140         (e) As used in this paragraph, the term “exhibitor” means a
 3141  person who enters into an agreement authorizing the display of
 3142  tangible personal property or services at a convention or a
 3143  trade show. The following provisions apply to the registration
 3144  of exhibitors as dealers under this chapter:
 3145         1. An exhibitor whose agreement prohibits the sale of
 3146  tangible personal property or services subject to the tax
 3147  imposed in this chapter is not required to register as a dealer.
 3148         2. An exhibitor whose agreement provides for the sale at
 3149  wholesale only of tangible personal property or services subject
 3150  to the tax imposed in this chapter must obtain a resale
 3151  certificate from the purchasing dealer but is not required to
 3152  register as a dealer.
 3153         3. An exhibitor whose agreement authorizes the retail sale
 3154  of tangible personal property or services subject to the tax
 3155  imposed in this chapter must register as a dealer and collect
 3156  the tax imposed under this chapter on such sales.
 3157         4. Any exhibitor who makes a mail order sale pursuant to s.
 3158  212.0596 must register as a dealer.
 3159  
 3160  A Any person who conducts a convention or a trade show must make
 3161  their exhibitor’s agreements available to the department for
 3162  inspection and copying.
 3163         Section 15. Section 212.20, Florida Statutes, is amended to
 3164  read:
 3165         212.20 Funds collected, disposition; additional powers of
 3166  department; operational expense; refund of taxes adjudicated
 3167  unconstitutionally collected.—
 3168         (1) The department shall pay over to the Chief Financial
 3169  Officer of the state all funds received and collected by it
 3170  under the provisions of this chapter, to be credited to the
 3171  account of the General Revenue Fund of the state.
 3172         (2) The department may is authorized to employ all
 3173  necessary assistants to administer this chapter properly and may
 3174  is also authorized to purchase all necessary supplies and
 3175  equipment which may be required for this purpose.
 3176         (3) The estimated amount of money needed for the
 3177  administration of this chapter shall be included by the
 3178  department in its annual legislative budget request for the
 3179  operation of its office.
 3180         (4) When there has been a final adjudication that any tax
 3181  pursuant to s. 212.0596 was levied, collected, or both, contrary
 3182  to the Constitution of the United States or the State
 3183  Constitution, the department shall, in accordance with rules,
 3184  determine, based upon claims for refund and other evidence and
 3185  information, who paid such tax or taxes, and refund to each such
 3186  person the amount of tax paid. For purposes of this subsection,
 3187  a “final adjudication” is a decision of a court of competent
 3188  jurisdiction from which no appeal can be taken or from which the
 3189  official or officials of this state with authority to make such
 3190  decisions has or have decided not to appeal.
 3191         (4)(5)As used in For the purposes of this section, the
 3192  term:
 3193         (a) “Proceeds” means all tax or fee revenue collected or
 3194  received by the department, including interest and penalties.
 3195         (b) “Reallocate” means reduction of the accounts of initial
 3196  deposit and redeposit into the indicated account.
 3197         (5)(6) Distribution of all proceeds under this chapter and
 3198  s. 202.18(1)(b) and (2)(b) shall be as follows:
 3199         (a) Proceeds from the convention development taxes
 3200  authorized under s. 212.0305 shall be reallocated to the
 3201  Convention Development Tax Clearing Trust Fund.
 3202         (b) Proceeds from discretionary sales surtaxes imposed
 3203  pursuant to ss. 212.054 and 212.055 shall be reallocated to the
 3204  Discretionary Sales Surtax Clearing Trust Fund.
 3205         (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
 3206  and 212.18(3) shall remain with the General Revenue Fund.
 3207         (d) The proceeds of all other taxes and fees imposed
 3208  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 3209  and (2)(b) shall be distributed as follows:
 3210         1. In any fiscal year, the greater of $500 million, minus
 3211  an amount equal to 4.6 percent of the proceeds of the taxes
 3212  collected pursuant to chapter 201, or 5.2 percent of all other
 3213  taxes and fees imposed pursuant to this chapter or remitted
 3214  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 3215  monthly installments into the General Revenue Fund.
 3216         2. After the distribution under subparagraph 1., 8.814
 3217  percent of the amount remitted by a sales tax dealer located
 3218  within a participating county pursuant to s. 218.61 shall be
 3219  transferred into the Local Government Half-cent Sales Tax
 3220  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 3221  transferred shall be reduced by 0.1 percent, and the department
 3222  shall distribute this amount to the Public Employees Relations
 3223  Commission Trust Fund less $5,000 each month, which shall be
 3224  added to the amount calculated in subparagraph 3. and
 3225  distributed accordingly.
 3226         3. After the distribution under subparagraphs 1. and 2.,
 3227  0.095 percent shall be transferred to the Local Government Half
 3228  cent Sales Tax Clearing Trust Fund and distributed pursuant to
 3229  s. 218.65.
 3230         4. After the distributions under subparagraphs 1., 2., and
 3231  3., 2.0440 percent of the available proceeds shall be
 3232  transferred monthly to the Revenue Sharing Trust Fund for
 3233  Counties pursuant to s. 218.215.
 3234         5. After the distributions under subparagraphs 1., 2., and
 3235  3., 1.3409 percent of the available proceeds shall be
 3236  transferred monthly to the Revenue Sharing Trust Fund for
 3237  Municipalities pursuant to s. 218.215. If the total revenue to
 3238  be distributed pursuant to this subparagraph is at least as
 3239  great as the amount due from the Revenue Sharing Trust Fund for
 3240  Municipalities and the former Municipal Financial Assistance
 3241  Trust Fund in state fiscal year 1999-2000, no municipality shall
 3242  receive less than the amount due from the Revenue Sharing Trust
 3243  Fund for Municipalities and the former Municipal Financial
 3244  Assistance Trust Fund in state fiscal year 1999-2000. If the
 3245  total proceeds to be distributed are less than the amount
 3246  received in combination from the Revenue Sharing Trust Fund for
 3247  Municipalities and the former Municipal Financial Assistance
 3248  Trust Fund in state fiscal year 1999-2000, each municipality
 3249  shall receive an amount proportionate to the amount it was due
 3250  in state fiscal year 1999-2000.
 3251         6. Of the remaining proceeds:
 3252         a. In each fiscal year, the sum of $29,915,500 shall be
 3253  divided into as many equal parts as there are counties in the
 3254  state, and one part shall be distributed to each county. The
 3255  distribution among the several counties must begin each fiscal
 3256  year on or before January 5th and continue monthly for a total
 3257  of 4 months. If a local or special law required that any moneys
 3258  accruing to a county in fiscal year 1999-2000 under the then
 3259  existing provisions of s. 550.135 be paid directly to the
 3260  district school board, special district, or a municipal
 3261  government, such payment must continue until the local or
 3262  special law is amended or repealed. The state covenants with
 3263  holders of bonds or other instruments of indebtedness issued by
 3264  local governments, special districts, or district school boards
 3265  before July 1, 2000, that it is not the intent of this
 3266  subparagraph to adversely affect the rights of those holders or
 3267  relieve local governments, special districts, or district school
 3268  boards of the duty to meet their obligations as a result of
 3269  previous pledges or assignments or trusts entered into which
 3270  obligated funds received from the distribution to county
 3271  governments under then-existing s. 550.135. This distribution
 3272  specifically is in lieu of funds distributed under s. 550.135
 3273  before July 1, 2000.
 3274         b. The department shall distribute $166,667 monthly
 3275  pursuant to s. 288.1162 to each applicant certified as a
 3276  facility for a new or retained professional sports franchise
 3277  pursuant to s. 288.1162. Up to $41,667 shall be distributed
 3278  monthly by the department to each certified applicant as defined
 3279  in s. 288.11621 for a facility for a spring training franchise.
 3280  However, not more than $416,670 may be distributed monthly in
 3281  the aggregate to all certified applicants for facilities for
 3282  spring training franchises. Distributions begin 60 days after
 3283  such certification and continue for not more than 30 years,
 3284  except as otherwise provided in s. 288.11621. A certified
 3285  applicant identified in this sub-subparagraph may not receive
 3286  more in distributions than expended by the applicant for the
 3287  public purposes provided for under in s. 288.1162(5) or s.
 3288  288.11621(3).
 3289         c. Beginning 30 days after notice by the Department of
 3290  Economic Opportunity to the Department of Revenue that an
 3291  applicant has been certified as the professional golf hall of
 3292  fame pursuant to s. 288.1168 and is open to the public, $166,667
 3293  shall be distributed monthly, for up to 300 months, to the
 3294  applicant.
 3295         d. Beginning 30 days after notice by the Department of
 3296  Economic Opportunity to the Department of Revenue that the
 3297  applicant has been certified as the International Game Fish
 3298  Association World Center facility pursuant to s. 288.1169, and
 3299  the facility is open to the public, $83,333 shall be distributed
 3300  monthly, for up to 168 months, to the applicant. This
 3301  distribution is subject to reduction pursuant to s. 288.1169. A
 3302  lump sum payment of $999,996 shall be made, after certification
 3303  and before July 1, 2000.
 3304         e. The department shall distribute up to $55,555 monthly to
 3305  each certified applicant as defined in s. 288.11631 for a
 3306  facility used by a single spring training franchise, or up to
 3307  $111,110 monthly to each certified applicant as defined in s.
 3308  288.11631 for a facility used by more than one spring training
 3309  franchise. Monthly distributions begin 60 days after such
 3310  certification or July 1, 2016, whichever is later, and continue
 3311  for not more than 30 years, except as otherwise provided in s.
 3312  288.11631. A certified applicant identified in this sub
 3313  subparagraph may not receive more in distributions than expended
 3314  by the applicant for the public purposes provided in s.
 3315  288.11631(3).
 3316         7. All other proceeds must remain in the General Revenue
 3317  Fund.
 3318         Section 16. Section 213.052, Florida Statutes, is created
 3319  to read:
 3320         213.052 State sales and use tax rate changes.—
 3321         (1) A sales or use tax rate change imposed under chapter
 3322  212 is effective on January 1, April 1, July 1, or October 1.
 3323         (2) The Department of Revenue shall provide notice of such
 3324  rate change to all affected sellers 60 days before the effective
 3325  date of the rate change. Failure of a seller to receive notice
 3326  does not relieve the seller of its obligation to collect sales
 3327  or use tax.
 3328         Section 17. Section 213.0521, Florida Statutes, is created
 3329  to read:
 3330         213.0521 Effective date of state sales and use tax rate
 3331  changes.—The effective date for services starting before and
 3332  ending after the effective date of a legislative act is as
 3333  follows:
 3334         (1) For a rate increase, the new rate applies to the first
 3335  billing period starting on or after the effective date.
 3336         (2) For a rate decrease, the new rate applies to bills
 3337  rendered on or after the effective date.
 3338         Section 18. Section 213.215, Florida Statutes, is created
 3339  to read:
 3340         213.215 Sales and use tax amnesty upon registration in
 3341  accordance with the Streamlined Sales and Use Tax Agreement.—
 3342         (1) Amnesty shall be provided for uncollected or unpaid
 3343  sales or use tax to a seller who registers to pay or to collect
 3344  and remit applicable sales or use tax in accordance with the
 3345  Streamlined Sales and Use Tax Agreement authorized under s.
 3346  213.256 if the seller was not registered with the Department of
 3347  Revenue during the 12 months before the effective date of
 3348  participation in the agreement by this state.
 3349         (2) Amnesty precludes assessment for uncollected or unpaid
 3350  sales or use tax, together with penalty or interest for sales
 3351  made during the period the seller was not registered with the
 3352  Department of Revenue, if registration occurs within 12 months
 3353  after the effective date of this state’s participation in the
 3354  agreement.
 3355         (3) Amnesty is not available to a seller with respect to a
 3356  matter for which the seller received notice of the commencement
 3357  of an audit if the audit is not finally resolved, including
 3358  related administrative and judicial processes.
 3359         (4) Amnesty is not available for sales or use taxes already
 3360  paid or remitted to the state or to taxes collected by the
 3361  seller.
 3362         (5) Absent the seller’s fraud or intentional
 3363  misrepresentation of a material fact, amnesty is fully effective
 3364  as long as the seller continues registration and continues
 3365  payment or collection and remittance of applicable sales or use
 3366  taxes for at least 36 months.
 3367         (6) The amnesty applies only to sales or use taxes due from
 3368  a seller in its capacity as a seller and not to sales or use
 3369  taxes due from a seller in its capacity as a buyer.
 3370         Section 19. Subsections (1) and (2) of section 213.256,
 3371  Florida Statutes, are amended to read:
 3372         213.256 Simplified Sales and Use Tax Administration Act.—
 3373         (1) As used in this section and ss. 213.2562 and 213.2567,
 3374  the term:
 3375         (a) “Agent” means, for purposes of carrying out the
 3376  responsibilities placed on a dealer, a person appointed by the
 3377  seller to represent the seller before the department.
 3378  “Department” means the Department of Revenue.
 3379         (b) “Agreement” means the Streamlined Sales and Use Tax
 3380  Agreement as amended and adopted on January 27, 2001, by the
 3381  Executive Committee of the National Conference of State
 3382  Legislatures.
 3383         (c) “Certified automated system” means software certified
 3384  jointly by the state states that are signatories to the
 3385  agreement to calculate the tax imposed by each jurisdiction on a
 3386  transaction, determine the amount of tax to remit to the
 3387  appropriate state, and maintain a record of the transaction.
 3388         (d) “Certified service provider” means an agent certified
 3389  jointly by the states that are signatories to the agreement to
 3390  perform all of the seller’s sales tax functions other than the
 3391  seller’s obligation to remit tax on its own purchases.
 3392         (e) “Department” means the Department of Revenue.
 3393         (f) “Governing board” means the governing board of the
 3394  agreement.
 3395         (g)1. “Model 1 seller” means a seller that has selected a
 3396  certified service provider as the seller’s agent to perform all
 3397  of the seller’s sales and use tax functions other than the
 3398  seller’s obligation to remit tax on the seller’s purchases.
 3399         2. “Model 2 seller” means a seller that has selected a
 3400  certified automated system to perform part of the seller’s sales
 3401  and use tax functions, but retains responsibility for remitting
 3402  the tax.
 3403         3. “Model 3 seller” means a seller that has sales in at
 3404  least 5 member states, has total annual sales revenue of at
 3405  least $500 million, has a proprietary system that calculates the
 3406  amount of tax due each jurisdiction, and has entered into a
 3407  performance agreement with the member states which establishes a
 3408  tax performance standard for the seller.
 3409  
 3410  As used in this paragraph, a seller includes an affiliated group
 3411  of sellers using the same proprietary system.
 3412         (h)(e) “Person” means an individual, trust, estate,
 3413  fiduciary, partnership, limited liability company, limited
 3414  liability partnership, corporation, or any other legal entity.
 3415         (i) “Registered under this agreement” means registration by
 3416  a seller with the member states under the central registration
 3417  system.
 3418         (j)(f) “Sales tax” means the tax levied under chapter 212.
 3419         (k)(g) “Seller” means a any person making sales, leases, or
 3420  rentals of personal property or services.
 3421         (l)(h) “State” means a any state of the United States and
 3422  the District of Columbia.
 3423         (m)(i) “Use tax” means the tax levied under chapter 212.
 3424         (2)(a) The executive director of the department may shall
 3425  enter into an agreement the Streamlined Sales and Use Tax
 3426  Agreement with one or more states to simplify and modernize
 3427  sales and use tax administration in order to substantially
 3428  reduce the burden of tax compliance for all sellers and for all
 3429  types of commerce. In furtherance of the agreement, the
 3430  executive director of the department or his or her designee
 3431  shall act jointly with other states that are members of the
 3432  agreement to establish standards for certification of a
 3433  certified service provider and certified automated systems
 3434  system and central registration systems establish performance
 3435  standards for multistate sellers.
 3436         (b) The executive director of the department or his or her
 3437  designee shall take other actions reasonably required to
 3438  administer this section. Other actions authorized by this
 3439  section include, but are not limited to, the adoption of rules
 3440  and the joint procurement, with other member states, of goods
 3441  and services in furtherance of the cooperative agreement.
 3442         (c) The executive director of the department or his or her
 3443  designee may represent this state before the other states that
 3444  are signatories to the agreement.
 3445         (d) The executive director of the department or his or her
 3446  designee may prepare and submit such reports and certifications
 3447  as determined necessary according to the terms of an agreement
 3448  and to enter into such other agreements with the governing
 3449  board, member states, and service providers as are determined by
 3450  the executive director to facilitate the administration of the
 3451  tax laws of this state.
 3452         Section 20. Section 213.2562, Florida Statutes, is created
 3453  to read:
 3454         213.2562 Approval of software to calculate tax.—The
 3455  department shall review software submitted to the governing
 3456  board for certification as a certified automated system. If the
 3457  software accurately reflects the taxability of product
 3458  categories included in the program, the department shall certify
 3459  the approval of the software to the governing board.
 3460         Section 21. Section 213.2567, Florida Statutes, is created
 3461  to read:
 3462         213.2567 Simplified Sales and Use Tax Agreement
 3463  registration, certification, liability, and audit.—
 3464         (1) A seller that registers under the agreement agrees to
 3465  collect and remit sales and use taxes for all taxable sales into
 3466  the member states, including member states joining after the
 3467  seller’s registration. Withdrawal or revocation of this state
 3468  does not relieve a seller of its responsibility to remit taxes
 3469  previously or subsequently collected on behalf of the state.
 3470         (a) When registering, the seller may select a model 1,
 3471  model 2, or model 3 method of remittance or other method allowed
 3472  by state law to remit the taxes collected.
 3473         (b) A seller may be registered by an agent. Such
 3474  appointment must be in writing and submitted to a member state.
 3475         (2)(a) A certified service provider is the agent of a model
 3476  1 seller with whom the certified service provider has contracted
 3477  for the collection and remittance of sales and use taxes. As the
 3478  model 1 seller’s agent, the certified service provider is liable
 3479  for sales and use tax due this state on all sales transactions
 3480  it processes for the model 1 seller, except as set out in
 3481  paragraph (b).
 3482         (b) A model 1 seller is not liable to the state for sales
 3483  or use tax due on transactions processed by the certified
 3484  service provider unless the model 1 seller has misrepresented
 3485  the type of items it sells or has committed fraud. In the
 3486  absence of probable cause to believe that the model 1 seller has
 3487  committed fraud or made a material misrepresentation, the model
 3488  1 seller is not subject to audit on the transactions processed
 3489  by the certified service provider. A model 1 seller is subject
 3490  to audit for transactions that have not been processed by the
 3491  certified service provider. The member states acting jointly may
 3492  perform a system check of the model 1 seller and review the
 3493  model 1 seller’s procedures to determine if the certified
 3494  service provider’s system is functioning properly and to
 3495  determine the extent to which the model 1 seller’s transactions
 3496  are being processed by the certified service provider.
 3497         (3) A model 2 seller that uses a certified automated system
 3498  remains responsible and is liable to this state for reporting
 3499  and remitting tax. However, a model 2 seller is not responsible
 3500  for errors in reliance on a certified automated system.
 3501         (4) A model 3 seller is liable for the failure of the
 3502  proprietary system to meet the performance standard.
 3503         (5) A person who provides a certified automated system is
 3504  not liable for errors contained in software that was approved by
 3505  the department and certified to the governing board. However,
 3506  such person:
 3507         (a) Is responsible for the proper functioning of that
 3508  system;
 3509         (b) Is liable to this state for underpayments of tax
 3510  attributable to errors in the functioning of the certified
 3511  automated system; and
 3512         (c) Is liable for the misclassification of an item or
 3513  transaction that is not corrected within 10 days after the
 3514  receipt of notice from the department.
 3515         (6) The executive director of the department or his or her
 3516  designee may certify a person as a certified service provider if
 3517  the person meets all of the following requirements:
 3518         (a) Uses a certified automated system;
 3519         (b) Integrates its certified automated system with the
 3520  system of a seller for whom the person collects tax so that the
 3521  tax due on a sale is determined at the time of the sale;
 3522         (c) Agrees to remit the taxes it collects at the time and
 3523  in the manner specified by chapter 212;
 3524         (d) Agrees to file returns on behalf of the sellers for
 3525  whom it collects tax;
 3526         (e) Agrees to protect the privacy of tax information it
 3527  obtains in accordance with s. 213.053; and
 3528         (f) Enters into a contract with the department and agrees
 3529  to comply with the terms of the contract.
 3530         (7) The department shall review software submitted to the
 3531  governing board for certification as a certified automated
 3532  system. The executive director of the department shall certify
 3533  the approval of the software to the governing board if the
 3534  software:
 3535         (a) Determines the applicable state and local sales and use
 3536  tax rate for a transaction in accordance with s. 212.06(3) and
 3537  (4);
 3538         (b) Determines whether an item is exempt from tax;
 3539         (c) Determines the amount of tax to be remitted for each
 3540  taxpayer for a reporting period; and
 3541         (d) Can generate reports and returns as required by the
 3542  governing board.
 3543         (8) The department may by rule establish one or more sales
 3544  tax performance standards for model 3 sellers.
 3545         (9) Disclosure of information necessary under this section
 3546  must be made according to a written agreement between the
 3547  executive director of the department or his or her designee and
 3548  the certified service provider. The certified service provider
 3549  is bound by the same requirements of confidentiality as the
 3550  department employees. Breach of confidentiality is a misdemeanor
 3551  of the first degree, punishable as provided in s. 775.082 or s.
 3552  775.083.
 3553         Section 22. It is the intent of the Legislature to urge the
 3554  United States Congress to consider adequate protections for
 3555  small businesses engaging in both offline and online
 3556  transactions from added costs, administrative burdens, and
 3557  requirements imposed on intermediaries relating to the
 3558  collection and remittance of sales and use tax.
 3559         Section 23. The executive director of the Department of
 3560  Revenue may adopt emergency rules to implement this act.
 3561  Notwithstanding any other law, the emergency rules shall remain
 3562  effective for 6 months after the date of adoption and may be
 3563  renewed during the pendency of procedures to adopt rules
 3564  addressing the subject of the emergency rules.
 3565         Section 24. Paragraph (a) of subsection (5) of section
 3566  11.45, Florida Statutes, is amended to read:
 3567         11.45 Definitions; duties; authorities; reports; rules.—
 3568         (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
 3569         (a) The Legislative Auditing Committee shall direct the
 3570  Auditor General to make an audit of a any municipality if
 3571  whenever petitioned to do so by at least 20 percent of the
 3572  registered electors in the last general election of that
 3573  municipality pursuant to this subsection. The supervisor of
 3574  elections of the county in which the municipality is located
 3575  shall certify whether or not the petition contains the
 3576  signatures of at least 20 percent of the registered electors of
 3577  the municipality. After the completion of the audit, the Auditor
 3578  General shall determine whether the municipality has the fiscal
 3579  resources necessary to pay the cost of the audit. The
 3580  municipality shall pay the cost of the audit within 90 days
 3581  after the Auditor General’s determination that the municipality
 3582  has the available resources. If the municipality fails to pay
 3583  the cost of the audit, the Department of Revenue shall, upon
 3584  certification of the Auditor General, withhold from that portion
 3585  of the distribution pursuant to s. 212.20(5)(d)5. s.
 3586  212.20(6)(d)5. which is distributable to such municipality, a
 3587  sum sufficient to pay the cost of the audit and shall deposit
 3588  that sum into the General Revenue Fund of the state.
 3589         Section 25. Subsection (6) of section 196.012, Florida
 3590  Statutes, is amended to read:
 3591         196.012 Definitions.—For the purpose of this chapter, the
 3592  following terms are defined as follows, except where the context
 3593  clearly indicates otherwise:
 3594         (6) Governmental, municipal, or public purpose or function
 3595  is shall be deemed to be served or performed when the lessee
 3596  under a any leasehold interest created in property of the United
 3597  States, the state or any of its political subdivisions, or a any
 3598  municipality, agency, special district, authority, or other
 3599  public body corporate of the state is demonstrated to perform a
 3600  function or serve a governmental purpose that which could
 3601  properly be performed or served by an appropriate governmental
 3602  unit or which is demonstrated to perform a function or serve a
 3603  purpose which would otherwise be a valid subject for the
 3604  allocation of public funds. For purposes of the preceding
 3605  sentence, an activity undertaken by a lessee which is permitted
 3606  under the terms of its lease of real property designated as an
 3607  aviation area on an airport layout plan that which has been
 3608  approved by the Federal Aviation Administration and which real
 3609  property is used for the administration, operation, business
 3610  offices and activities related specifically thereto in
 3611  connection with the conduct of an aircraft full service fixed
 3612  base operation which provides goods and services to the general
 3613  aviation public in the promotion of air commerce is shall be
 3614  deemed an activity that which serves a governmental, municipal,
 3615  or public purpose or function. An Any activity undertaken by a
 3616  lessee which is permitted under the terms of its lease of real
 3617  property designated as a public-use public airport as defined in
 3618  s. 332.004(14) by municipalities, agencies, special districts,
 3619  authorities, or other public bodies corporate and public bodies
 3620  politic of the state, a spaceport as defined in s. 331.303, or
 3621  which is located in a deepwater port identified in s.
 3622  403.021(9)(b) and owned by one of the foregoing governmental
 3623  units, subject to a leasehold or other possessory interest of a
 3624  nongovernmental lessee that is deemed to perform an aviation,
 3625  airport, aerospace, maritime, or port purpose or operation is
 3626  shall be deemed an activity that serves a governmental,
 3627  municipal, or public purpose. The use by a lessee, licensee, or
 3628  management company of real property or a portion thereof as a
 3629  convention center, visitor center, sports facility with
 3630  permanent seating, concert hall, arena, stadium, park, or beach
 3631  is deemed a use that serves a governmental, municipal, or public
 3632  purpose or function when access to the property is open to the
 3633  general public with or without a charge for admission. If
 3634  property deeded to a municipality by the United States is
 3635  subject to a requirement that the Federal Government, through a
 3636  schedule established by the Secretary of the Interior, determine
 3637  that the property is being maintained for public historic
 3638  preservation, park, or recreational purposes and if those
 3639  conditions are not met the property reverts will revert back to
 3640  the Federal Government, then such property shall be deemed to
 3641  serve a municipal or public purpose. The term “governmental
 3642  purpose” also includes a direct use of property on federal lands
 3643  in connection with the Federal Government’s Space Exploration
 3644  Program or spaceport activities as defined in s. 212.02(22).
 3645  Real property and tangible personal property owned by the
 3646  Federal Government or Space Florida and used for defense and
 3647  space exploration purposes or which is put to a use in support
 3648  thereof is shall be deemed to perform an essential national
 3649  governmental purpose and is shall be exempt. The term “owned by
 3650  the lessee” as used in this chapter does not include personal
 3651  property, buildings, or other real property improvements used
 3652  for the administration, operation, business offices and
 3653  activities related specifically thereto in connection with the
 3654  conduct of an aircraft full service fixed based operation which
 3655  provides goods and services to the general aviation public in
 3656  the promotion of air commerce provided that the real property is
 3657  designated as an aviation area on an airport layout plan
 3658  approved by the Federal Aviation Administration. For purposes of
 3659  determining determination of “ownership,” buildings and other
 3660  real property improvements that which will revert to the airport
 3661  authority or other governmental unit upon expiration of the term
 3662  of the lease are shall be deemed “owned” by the governmental
 3663  unit and not the lessee. Providing two-way telecommunications
 3664  services to the public for hire by the use of a
 3665  telecommunications facility, as defined in s. 364.02(14), and
 3666  for which a certificate is required under chapter 364 does not
 3667  constitute an exempt use for purposes of s. 196.199, unless the
 3668  telecommunications services are provided by the operator of a
 3669  public-use airport, as defined in s. 332.004, for the operator’s
 3670  provision of telecommunications services for the airport or its
 3671  tenants, concessionaires, or licensees, or unless the
 3672  telecommunications services are provided by a public hospital.
 3673         Section 26. Paragraph (b) of subsection (1) and paragraph
 3674  (b) of subsection (2) of section 202.18, Florida Statutes, are
 3675  amended to read:
 3676         202.18 Allocation and disposition of tax proceeds.—The
 3677  proceeds of the communications services taxes remitted under
 3678  this chapter shall be treated as follows:
 3679         (1) The proceeds of the taxes remitted under s.
 3680  202.12(1)(a) shall be divided as follows:
 3681         (b) The remaining portion shall be distributed according to
 3682  s. 212.20(5) s. 212.20(6).
 3683         (2) The proceeds of the taxes remitted under s.
 3684  202.12(1)(b) shall be divided as follows:
 3685         (b) Sixty-three percent of the remainder shall be allocated
 3686  to the state and distributed pursuant to s. 212.20(5) s.
 3687  212.20(6), except that the proceeds allocated pursuant to s.
 3688  212.20(5)(d)2. s. 212.20(6)(d)2. shall be prorated to the
 3689  participating counties in the same proportion as that month’s
 3690  collection of the taxes and fees imposed pursuant to chapter 212
 3691  and paragraph (1)(b).
 3692         Section 27. Paragraphs (f), (g), (h), and (i) of subsection
 3693  (1) of section 203.01, Florida Statutes, are amended to read:
 3694         203.01 Tax on gross receipts for utility and communications
 3695  services.—
 3696         (1)
 3697         (f) A Any person who imports into this state electricity,
 3698  natural gas, or manufactured gas, or severs natural gas, for
 3699  that person’s own use or consumption as a substitute for
 3700  purchasing utility, transportation, or delivery services taxable
 3701  under this chapter and who cannot demonstrate payment of the tax
 3702  imposed by this chapter must register with the Department of
 3703  Revenue and pay into the State Treasury each month an amount
 3704  equal to the cost price, as defined in s. 212.02, of such
 3705  electricity, natural gas, or manufactured gas times the rate set
 3706  forth in paragraph (b), reduced by the amount of a any like tax
 3707  lawfully imposed on and paid by the person from whom the
 3708  electricity, natural gas, or manufactured gas was purchased, or
 3709  a any person who provided delivery service or transportation
 3710  service in connection with the electricity, natural gas, or
 3711  manufactured gas. For purposes of this paragraph, the term “cost
 3712  price” has the meaning ascribed in s. 212.02(4). The methods of
 3713  demonstrating proof of payment and the amount of such reductions
 3714  in tax shall be made according to rules of the Department of
 3715  Revenue.
 3716         (g) Electricity produced by cogeneration or by small power
 3717  producers which is transmitted and distributed by a public
 3718  utility between two locations of a customer of the utility
 3719  pursuant to s. 366.051 is subject to the tax imposed by this
 3720  section. The tax shall be applied to the cost price, as defined
 3721  in s. 212.02, of such electricity as provided in s. 212.02(4)
 3722  and shall be paid each month by the producer of such
 3723  electricity.
 3724         (h) Electricity produced by cogeneration or by small power
 3725  producers during the 12-month period ending June 30 of each
 3726  year, which is in excess of nontaxable electricity produced
 3727  during the 12-month period ending June 30, 1990, is subject to
 3728  the tax imposed by this section. The tax shall be applied to the
 3729  cost price, as defined in s. 212.02, of such electricity as
 3730  provided in s. 212.02(4) and shall be paid each month, beginning
 3731  with the month in which total production exceeds the production
 3732  of nontaxable electricity for the 12-month period ending June
 3733  30, 1990. As used in For purposes of this paragraph, “nontaxable
 3734  electricity” means electricity produced by cogeneration or by
 3735  small power producers which is not subject to tax under
 3736  paragraph (g). Taxes paid pursuant to paragraph (g) may be
 3737  credited against taxes due under this paragraph. Electricity
 3738  generated as part of an industrial manufacturing process that
 3739  which manufactures products from phosphate rock, raw wood fiber,
 3740  paper, citrus, or an any agricultural product is shall not be
 3741  subject to the tax imposed by this paragraph. The term
 3742  “industrial manufacturing process” means the entire process
 3743  conducted at the location where the process takes place.
 3744         (i) A Any person other than a cogenerator or small power
 3745  producer described in paragraph (h) who produces for his or her
 3746  own use electrical energy which is a substitute for electrical
 3747  energy produced by an electric utility as defined in s. 366.02
 3748  is subject to the tax imposed by this section. The tax shall be
 3749  applied to the cost price, as defined in s. 212.02, of such
 3750  electrical energy as provided in s. 212.02(4) and shall be paid
 3751  each month. The provisions of This paragraph does do not apply
 3752  to any electrical energy produced and used by an electric
 3753  utility.
 3754         Section 28. Paragraph (a) of subsection (1) of section
 3755  212.031, Florida Statutes, is amended to read:
 3756         212.031 Tax on rental or license fee for use of real
 3757  property.—
 3758         (1)(a) It is declared to be the legislative intent that
 3759  every person is exercising a taxable privilege who engages in
 3760  the business of renting, leasing, letting, or granting a license
 3761  for the use of any real property unless such property is:
 3762         1. Assessed as agricultural property under s. 193.461.
 3763         2. Used exclusively as dwelling units.
 3764         3. Property subject to tax on parking, docking, or storage
 3765  spaces under s. 212.03(6).
 3766         4. Recreational property or the common elements of a
 3767  condominium if when subject to a lease between the developer or
 3768  owner thereof and the condominium association in its own right
 3769  or as agent for the owners of individual condominium units or
 3770  the owners of individual condominium units. However, only the
 3771  lease payments on such property are shall be exempt from the tax
 3772  imposed by this chapter, and any other use made by the owner or
 3773  the condominium association is shall be fully taxable under this
 3774  chapter.
 3775         5. A public or private street or right-of-way and poles,
 3776  conduits, fixtures, and similar improvements located on such
 3777  streets or rights-of-way, occupied or used by a utility or
 3778  provider of communications services, as defined by s. 202.11,
 3779  for utility or communications or television purposes. As used in
 3780  For purposes of this subparagraph, the term “utility” means a
 3781  any person providing utility services as defined in s. 203.012.
 3782  This exception also applies to property, wherever located, on
 3783  which the following are placed: towers, antennas, cables,
 3784  accessory structures, or equipment, not including switching
 3785  equipment, used in the provision of mobile communications
 3786  services as defined in s. 202.11. For purposes of this chapter,
 3787  towers used in the provision of mobile communications services,
 3788  as defined in s. 202.11, are considered to be fixtures.
 3789         6. A public street or road that which is used for
 3790  transportation purposes.
 3791         7. Property used at an airport exclusively for the purpose
 3792  of aircraft landing or aircraft taxiing or property used by an
 3793  airline for the purpose of loading or unloading passengers or
 3794  property onto or from aircraft or for fueling aircraft.
 3795         8.a. Property used at a port authority, as defined in s.
 3796  315.02(2), exclusively for the purpose of oceangoing vessels or
 3797  tugs docking, or such vessels mooring on property used by a port
 3798  authority for the purpose of loading or unloading passengers or
 3799  cargo onto or from such a vessel, or property used at a port
 3800  authority for fueling such vessels, or to the extent that the
 3801  amount paid for the use of any property at the port is based on
 3802  the charge for the amount of tonnage actually imported or
 3803  exported through the port by a tenant.
 3804         b. The amount charged for the use of any property at the
 3805  port in excess of the amount charged for tonnage actually
 3806  imported or exported remains shall remain subject to tax except
 3807  as provided in sub-subparagraph a.
 3808         9. Property used as an integral part of the performance of
 3809  qualified production services. As used in this subparagraph, the
 3810  term “qualified production services” means an any activity or
 3811  service performed directly in connection with the production of
 3812  a qualified motion picture, as defined in s. 212.06(1)(b), and
 3813  includes:
 3814         a. Photography, sound and recording, casting, location
 3815  managing and scouting, shooting, creation of special and optical
 3816  effects, animation, adaptation (language, media, electronic, or
 3817  otherwise), technological modifications, computer graphics, set
 3818  and stage support (such as electricians, lighting designers and
 3819  operators, greensmen, prop managers and assistants, and grips),
 3820  wardrobe (design, preparation, and management), hair and makeup
 3821  (design, production, and application), performing (such as
 3822  acting, dancing, and playing), designing and executing stunts,
 3823  coaching, consulting, writing, scoring, composing,
 3824  choreographing, script supervising, directing, producing,
 3825  transmitting dailies, dubbing, mixing, editing, cutting,
 3826  looping, printing, processing, duplicating, storing, and
 3827  distributing;
 3828         b. The design, planning, engineering, construction,
 3829  alteration, repair, and maintenance of real or personal property
 3830  including stages, sets, props, models, paintings, and facilities
 3831  principally required for the performance of those services
 3832  listed in sub-subparagraph a.; and
 3833         c. Property management services directly related to
 3834  property used in connection with the services described in sub
 3835  subparagraphs a. and b.
 3836  
 3837  This exemption inures will inure to the taxpayer upon
 3838  presentation of the certificate of exemption issued to the
 3839  taxpayer under the provisions of s. 288.1258.
 3840         10. Leased, subleased, licensed, or rented to a person
 3841  providing food and drink concessionaire services within the
 3842  premises of a convention hall, exhibition hall, auditorium,
 3843  stadium, theater, arena, civic center, performing arts center,
 3844  publicly owned recreational facility, or a any business operated
 3845  under a permit issued pursuant to chapter 550. A person
 3846  providing retail concessionaire services involving the sale of
 3847  food and drink or other tangible personal property within the
 3848  premises of an airport shall be subject to tax on the rental of
 3849  real property used for that purpose, but shall not be subject to
 3850  the tax on a any license to use the property. For purposes of
 3851  this subparagraph, the term “sale” does shall not include the
 3852  leasing of tangible personal property.
 3853         11. Property occupied pursuant to an instrument calling for
 3854  payments which the department has declared, in a Technical
 3855  Assistance Advisement issued on or before March 15, 1993, to be
 3856  nontaxable pursuant to rule 12A-1.070(19)(c), Florida
 3857  Administrative Code.; provided that This subparagraph applies
 3858  shall only apply to property occupied by the same person before
 3859  and after the execution of the subject instrument and only to
 3860  those payments made pursuant to such instrument, exclusive of
 3861  renewals and extensions thereof occurring after March 15, 1993.
 3862         12. Property used or occupied predominantly for space
 3863  flight business purposes. As used in this subparagraph the term,
 3864  “space flight business” means the manufacturing, processing, or
 3865  assembly of a space facility, space propulsion system, space
 3866  vehicle, satellite, or station of any kind possessing the
 3867  capacity for space flight, as defined by s. 212.02(23), or
 3868  components thereof, and also means the following activities
 3869  supporting space flight: vehicle launch activities, flight
 3870  operations, ground control or ground support, and all
 3871  administrative activities directly related thereto. Property
 3872  shall be deemed to be used or occupied predominantly for space
 3873  flight business purposes if more than 50 percent of the
 3874  property, or improvements thereon, is used for one or more space
 3875  flight business purposes. Possession by a landlord, lessor, or
 3876  licensor of a signed written statement from the tenant, lessee,
 3877  or licensee claiming the exemption relieves shall relieve the
 3878  landlord, lessor, or licensor from the responsibility of
 3879  collecting the tax, and the department shall look solely to the
 3880  tenant, lessee, or licensee for recovery of such tax if it
 3881  determines that the exemption is was not applicable.
 3882         13. Rented, leased, subleased, or licensed to a person
 3883  providing telecommunications, data systems management, or
 3884  Internet services at a publicly or privately owned convention
 3885  hall, civic center, or meeting space at a public lodging
 3886  establishment as defined in s. 509.013. This subparagraph
 3887  applies only to that portion of the rental, lease, or license
 3888  payment that is based on upon a percentage of sales, revenue
 3889  sharing, or royalty payments and not based on upon a fixed
 3890  price. This subparagraph is intended to be clarifying and
 3891  remedial in nature and applies shall apply retroactively. This
 3892  subparagraph does not provide a basis for an assessment of any
 3893  tax not paid, or create a right to a refund of any tax paid,
 3894  pursuant to this section before July 1, 2010.
 3895         Section 29. Paragraph (b) of subsection (1) of section
 3896  212.052, Florida Statutes, is amended to read:
 3897         212.052 Research or development costs; exemption.—
 3898         (1) For the purposes of the exemption provided in this
 3899  section:
 3900         (b) The term “costs” means cost price as defined in s.
 3901  212.02(4).
 3902         Section 30. Paragraph (c) of subsection (2), paragraph (c)
 3903  of subsection (3), and paragraphs (c) and (i) of subsection (8)
 3904  of section 212.055, Florida Statutes, are amended to read:
 3905         212.055 Discretionary sales surtaxes; legislative intent;
 3906  authorization and use of proceeds.—It is the legislative intent
 3907  that an any authorization for imposition of a discretionary
 3908  sales surtax shall be published in the Florida Statutes as a
 3909  subsection of this section, regardless irrespective of the
 3910  duration of the levy. Each enactment must shall specify the
 3911  types of counties authorized to levy; the rate or rates that
 3912  which may be imposed; the maximum length of time the surtax may
 3913  be imposed, if any; the procedure that which must be followed to
 3914  secure voter approval, if required; the purpose for which the
 3915  proceeds may be expended; and such other requirements as the
 3916  Legislature may provide. Taxable transactions and administrative
 3917  procedures shall be as provided in s. 212.054.
 3918         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 3919         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 3920  levied under this subsection shall be distributed to the county
 3921  and the municipalities within such county in which the surtax
 3922  was collected, according to:
 3923         1. An interlocal agreement between the county governing
 3924  authority and the governing bodies of the municipalities
 3925  representing a majority of the county’s municipal population,
 3926  which agreement may include a school district with the consent
 3927  of the county governing authority and the governing bodies of
 3928  the municipalities representing a majority of the county’s
 3929  municipal population; or
 3930         2. If there is no interlocal agreement, according to the
 3931  formula provided in s. 218.62.
 3932  
 3933  A Any change in the distribution formula must take effect on the
 3934  first day of the any month that begins at least 60 days after
 3935  written notification of that change has been made to the
 3936  department.
 3937         (3) SMALL COUNTY SURTAX.—
 3938         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 3939  levied under this subsection shall be distributed to the county
 3940  and the municipalities within the county in which the surtax was
 3941  collected, according to:
 3942         1. An interlocal agreement between the county governing
 3943  authority and the governing bodies of the municipalities
 3944  representing a majority of the county’s municipal population,
 3945  which agreement may include a school district with the consent
 3946  of the county governing authority and the governing bodies of
 3947  the municipalities representing a majority of the county’s
 3948  municipal population; or
 3949         2. If there is no interlocal agreement, according to the
 3950  formula provided in s. 218.62.
 3951  
 3952  A Any change in the distribution formula shall take effect on
 3953  the first day of the any month that begins at least 60 days
 3954  after written notification of that change has been made to the
 3955  department.
 3956         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 3957         (c) Pursuant to s. 212.054(4), the proceeds of the
 3958  discretionary sales surtax collected under this subsection, less
 3959  an administrative fee that may be retained by the Department of
 3960  Revenue, shall be distributed by the department to the county.
 3961  The county shall distribute the proceeds it receives from the
 3962  department to the participating jurisdictions that have entered
 3963  into an interlocal agreement with the county under this
 3964  subsection. The county may also charge an administrative fee for
 3965  receiving and distributing the surtax in the amount of the
 3966  actual costs incurred, not to exceed 2 percent of the surtax
 3967  collected.
 3968         (i) Surtax collections shall be initiated on January 1 of
 3969  the year following a successful referendum in order to coincide
 3970  with s. 212.054(5).
 3971         Section 31. Subsection (3) of section 212.13, Florida
 3972  Statutes, is amended to read:
 3973         212.13 Records required to be kept; power to inspect; audit
 3974  procedure.—
 3975         (3) For the purpose of enforcing enforcement of this
 3976  chapter, a every manufacturer and seller of tangible personal
 3977  property or services licensed within this state shall allow is
 3978  required to permit the department to examine his or her books
 3979  and records at all reasonable hours, and, upon his or her
 3980  refusal, the department may require him or her to permit such
 3981  examination by resort to the circuit courts of this state,
 3982  subject however to the right of removal of the cause to the
 3983  judicial circuit wherein such person’s business is located or
 3984  wherein such person’s books and records are kept if, provided
 3985  further that such person’s books and records are kept within the
 3986  state. If When the dealer has made an allocation or attribution
 3987  pursuant to the definition of sales price in s. 212.02(16), the
 3988  department may prescribe by rule the books and records that must
 3989  be made available during an audit of the dealer’s books and
 3990  records and examples of methods for determining the
 3991  reasonableness thereof. Books and records kept in the regular
 3992  course of business include, but are not limited to, general
 3993  ledgers, price lists, cost records, customer billings, billing
 3994  system reports, tariffs, and other regulatory filings and rules
 3995  of regulatory authorities. Such record may be required to be
 3996  made available to the department in an electronic format when so
 3997  kept by the dealer. The dealer may support the allocation of
 3998  charges with books and records kept in the regular course of
 3999  business covering the dealer’s entire service area, including
 4000  territories outside this state. During an audit, the department
 4001  may reasonably require production of any additional books and
 4002  records found necessary to assist in its determination.
 4003         Section 32. Subsection (1) of section 212.15, Florida
 4004  Statutes, is amended to read:
 4005         212.15 Taxes declared state funds; penalties for failure to
 4006  remit taxes; due and delinquent dates; judicial review.—
 4007         (1) The taxes imposed by this chapter shall, except as
 4008  provided in s. 212.06(5)(a)2.e., become state funds at the
 4009  moment of collection and are shall for each month be due to the
 4010  department on the first day of the succeeding month and be
 4011  delinquent on the 21st day of such month. All returns postmarked
 4012  after the 20th day of such month are delinquent.
 4013         Section 33. Subsection (3) of section 213.015, Florida
 4014  Statutes, is amended to read:
 4015         213.015 Taxpayer rights.—There is created a Florida
 4016  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
 4017  and property of Florida taxpayers are adequately safeguarded and
 4018  protected during tax assessment, collection, and enforcement
 4019  processes administered under the revenue laws of this state. The
 4020  Taxpayer’s Bill of Rights compiles, in one document, brief but
 4021  comprehensive statements which explain, in simple, nontechnical
 4022  terms, the rights and obligations of the Department of Revenue
 4023  and taxpayers. Section 192.0105 provides additional rights
 4024  afforded to payors of property taxes and assessments. The rights
 4025  afforded taxpayers to ensure that their privacy and property are
 4026  safeguarded and protected during tax assessment and collection
 4027  are available only insofar as they are implemented in other
 4028  parts of the Florida Statutes or rules of the Department of
 4029  Revenue. The rights so guaranteed Florida taxpayers in the
 4030  Florida Statutes and the departmental rules are:
 4031         (3) The right to be represented or advised by counsel or
 4032  other qualified representatives at any time in administrative
 4033  interactions with the department, the right to procedural
 4034  safeguards with respect to recording of interviews during tax
 4035  determination or collection processes conducted by the
 4036  department, the right to be treated in a professional manner by
 4037  department personnel, and the right to have audits, inspections
 4038  of records, and interviews conducted at a reasonable time and
 4039  place except in criminal and internal investigations (see ss.
 4040  198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
 4041  211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
 4042  212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
 4043         Section 34. Subsection (3) of section 218.245, Florida
 4044  Statutes, is amended to read:
 4045         218.245 Revenue sharing; apportionment.—
 4046         (3) Revenues attributed to the increase in distribution to
 4047  the Revenue Sharing Trust Fund for Municipalities pursuant to s.
 4048  212.20(5)(d)5. s. 212.20(6)(d)5. from 1.0715 percent to 1.3409
 4049  percent provided in chapter 2003-402, Laws of Florida, shall be
 4050  distributed to each eligible municipality and any unit of local
 4051  government that is consolidated as provided by s. 9, Art. VIII
 4052  of the State Constitution of 1885, as preserved by s. 6(e), Art.
 4053  VIII, 1968 revised constitution, as follows: each eligible local
 4054  government’s allocation shall be based on the amount it received
 4055  from the half-cent sales tax under s. 218.61 in the prior state
 4056  fiscal year divided by the total receipts under s. 218.61 in the
 4057  prior state fiscal year for all eligible local governments.
 4058  However, for the purpose of calculating this distribution, the
 4059  amount received from the half-cent sales tax under s. 218.61 in
 4060  the prior state fiscal year by a unit of local government which
 4061  is consolidated as provided by s. 9, Art. VIII of the State
 4062  Constitution of 1885, as amended, and as preserved by s. 6(e),
 4063  Art. VIII, of the Constitution as revised in 1968, shall be
 4064  reduced by 50 percent for such local government and for the
 4065  total receipts. For eligible municipalities that began
 4066  participating in the allocation of half-cent sales tax under s.
 4067  218.61 in the previous state fiscal year, their annual receipts
 4068  shall be calculated by dividing their actual receipts by the
 4069  number of months they participated, and the result multiplied by
 4070  12.
 4071         Section 35. Subsections (5) through (7) of section 218.65,
 4072  Florida Statutes, are amended to read:
 4073         218.65 Emergency distribution.—
 4074         (5) At the beginning of each fiscal year, the Department of
 4075  Revenue shall calculate a base allocation for each eligible
 4076  county equal to the difference between the current per capita
 4077  limitation times the county’s population, minus prior year
 4078  ordinary distributions to the county pursuant to ss.
 4079  212.20(5)(d)2. 212.20(6)(d)2., 218.61, and 218.62. If moneys
 4080  deposited into the Local Government Half-cent Sales Tax Clearing
 4081  Trust Fund pursuant to s. 212.20(5)(d)3. s. 212.20(6)(d)3.,
 4082  excluding moneys appropriated for supplemental distributions
 4083  pursuant to subsection (8), for the current year are less than
 4084  or equal to the sum of the base allocations, each eligible
 4085  county must shall receive a share of the appropriated amount
 4086  proportional to its base allocation. If the deposited amount
 4087  exceeds the sum of the base allocations, each county must shall
 4088  receive its base allocation, and the excess appropriated amount,
 4089  less any amounts distributed under subsection (6), shall be
 4090  distributed equally on a per capita basis among the eligible
 4091  counties.
 4092         (6) If moneys deposited in the Local Government Half-cent
 4093  Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3. s.
 4094  212.20(6)(d)3. exceed the amount necessary to provide the base
 4095  allocation to each eligible county, the moneys in the trust fund
 4096  may be used to provide a transitional distribution, as specified
 4097  in this subsection, to certain counties whose population has
 4098  increased. The transitional distribution shall be made available
 4099  to each county that qualified for a distribution under
 4100  subsection (2) in the prior year but does not, because of the
 4101  requirements of paragraph (2)(a), qualify for a distribution in
 4102  the current year. Beginning on July 1 of the year following the
 4103  year in which the county no longer qualifies for a distribution
 4104  under subsection (2), the county shall receive two-thirds of the
 4105  amount received in the prior year, and beginning July 1 of the
 4106  second year following the year in which the county no longer
 4107  qualifies for a distribution under subsection (2), the county
 4108  shall receive one-third of the amount it received in the last
 4109  year it qualified for the distribution under subsection (2). If
 4110  insufficient moneys are available in the Local Government Half
 4111  cent Sales Tax Clearing Trust Fund to fully provide such a
 4112  transitional distribution to each county that meets the
 4113  eligibility criteria in this section, each eligible county shall
 4114  receive a share of the available moneys proportional to the
 4115  amount it would have received had moneys been sufficient to
 4116  fully provide such a transitional distribution to each eligible
 4117  county.
 4118         (7) The distribution provided in s. 212.20(5)(d)3. There is
 4119  hereby annually appropriated from the Local Government Half-cent
 4120  Sales Tax Clearing Trust Fund the distribution provided in s.
 4121  212.20(6)(d)3. to be used for emergency and supplemental
 4122  distributions pursuant to this section.
 4123         Section 36. Paragraph (q) of subsection (1) of section
 4124  288.1045, Florida Statutes, is amended to read:
 4125         288.1045 Qualified defense contractor and space flight
 4126  business tax refund program.—
 4127         (1) DEFINITIONS.—As used in this section:
 4128         (q) “Space flight business” means the manufacturing,
 4129  processing, or assembly of space flight technology products,
 4130  space flight facilities, space flight propulsion systems, or
 4131  space vehicles, satellites, or stations of any kind possessing
 4132  the capability for space flight, as defined by s. 212.02(23), or
 4133  components thereof, and includes, in supporting space flight,
 4134  vehicle launch activities, flight operations, ground control or
 4135  ground support, and all administrative activities directly
 4136  related to such activities. The term does not include products
 4137  that are designed or manufactured for general commercial
 4138  aviation or other uses even if those products may also serve an
 4139  incidental use in space flight applications.
 4140         Section 37. Paragraphs (a) and (d) of subsection (3) of
 4141  section 288.11621, Florida Statutes, are amended to read:
 4142         288.11621 Spring training baseball franchises.—
 4143         (3) USE OF FUNDS.—
 4144         (a) A certified applicant may use funds provided under s.
 4145  212.20(5)(d)6.b. s. 212.20(6)(d)6.b. only to:
 4146         1. Serve the public purpose of acquiring, constructing,
 4147  reconstructing, or renovating a facility for a spring training
 4148  franchise.
 4149         2. Pay or pledge for the payment of debt service on, or to
 4150  fund debt service reserve funds, arbitrage rebate obligations,
 4151  or other amounts payable with respect thereto, bonds issued for
 4152  the acquisition, construction, reconstruction, or renovation of
 4153  such facility, or for the reimbursement of such costs or the
 4154  refinancing of bonds issued for such purposes.
 4155         3. Assist in the relocation of a spring training franchise
 4156  from one unit of local government to another only if the
 4157  governing board of the current host local government by a
 4158  majority vote agrees to relocation.
 4159         (d)1. All certified applicants must place unexpended state
 4160  funds received pursuant to s. 212.20(5)(d)6.b. s.
 4161  212.20(6)(d)6.b. in a trust fund or separate account for use
 4162  only as authorized in this section.
 4163         2. A certified applicant may request that the Department of
 4164  Revenue suspend further distributions of state funds made
 4165  available under s. 212.20(5)(d)6.b. s. 212.20(6)(d)6.b. for 12
 4166  months after expiration of an existing agreement with a spring
 4167  training franchise to provide the certified applicant with an
 4168  opportunity to enter into a new agreement with a spring training
 4169  franchise, at which time the distributions shall resume.
 4170         3. The expenditure of state funds distributed to an
 4171  applicant certified before July 1, 2010, must begin within 48
 4172  months after the initial receipt of the state funds. In
 4173  addition, the construction of, or capital improvements to, a
 4174  spring training facility must be completed within 24 months
 4175  after the project’s commencement.
 4176         Section 38. Subsection (6) of section 288.1169, Florida
 4177  Statutes, is amended to read:
 4178         288.1169 International Game Fish Association World Center
 4179  facility.—
 4180         (6) The department shall must recertify every 10 years that
 4181  the facility is open, that the International Game Fish
 4182  Association World Center continues to be the only international
 4183  administrative headquarters, fishing museum, and Hall of Fame in
 4184  the United States recognized by the International Game Fish
 4185  Association, and that the project is meeting the minimum
 4186  projections for attendance or sales tax revenues as required at
 4187  the time of original certification. If the facility is not
 4188  recertified during this 10-year review as meeting the minimum
 4189  projections, then funding shall be abated until the
 4190  certification criteria are met. If the project fails to generate
 4191  $1 million of annual revenues pursuant to paragraph (2)(e), the
 4192  distribution of revenues pursuant to s. 212.20(5)(d)6.d. s.
 4193  212.20(6)(d)6.d. shall be reduced to an amount equal to $83,333
 4194  multiplied by a fraction, the numerator of which is the actual
 4195  revenues generated and the denominator of which is $1 million.
 4196  Such reduction remains in effect until revenues generated by the
 4197  project in a 12-month period equal or exceed $1 million.
 4198         Section 39. Subsection (8) of section 551.102, Florida
 4199  Statutes, is amended to read:
 4200         551.102 Definitions.—As used in this chapter, the term:
 4201         (8) “Slot machine” means a any mechanical or electrical
 4202  contrivance, terminal that may or may not be capable of
 4203  downloading slot games from a central server system, machine, or
 4204  other device that, upon insertion of a coin, bill, ticket,
 4205  token, or similar object or upon payment of any consideration
 4206  whatsoever, including the use of an any electronic payment
 4207  system except a credit card or debit card, is available to play
 4208  or operate, the play or operation of which, whether by reason of
 4209  skill or application of the element of chance or both, may
 4210  deliver or entitle the person or persons playing or operating
 4211  the contrivance, terminal, machine, or other device to receive
 4212  cash, billets, tickets, tokens, or electronic credits to be
 4213  exchanged for cash or to receive merchandise or anything of
 4214  value whatsoever, whether the payoff is made automatically from
 4215  the machine or manually. The term includes associated equipment
 4216  necessary to conduct the operation of the contrivance, terminal,
 4217  machine, or other device. Slot machines may use spinning reels,
 4218  video displays, or both. A slot machine is not a coin-operated
 4219  amusement machine as defined in s. 212.02(24) or an amusement
 4220  game or machine as described in s. 849.161, and slot machines
 4221  are not subject to the tax imposed by s. 212.05(1)(h).
 4222         Section 40. Paragraph (a) of subsection (1) of section
 4223  790.0655, Florida Statutes, is amended to read:
 4224         790.0655 Purchase and delivery of handguns; mandatory
 4225  waiting period; exceptions; penalties.—
 4226         (1)(a) There is shall be a mandatory 3-day waiting period,
 4227  which shall be 3 days, excluding weekends and legal holidays,
 4228  between the purchase and the delivery at retail of a any
 4229  handgun. The term “purchase” means the transfer of money or
 4230  other valuable consideration to the retailer. The term “handgun”
 4231  means a firearm capable of being carried and used by one hand,
 4232  such as a pistol or revolver. The term “retailer” means and
 4233  includes every person engaged in the business of making sales at
 4234  retail or for distribution, or use, or consumption, or storage
 4235  to be used or consumed in this state, as defined in s.
 4236  212.02(13).
 4237         Section 41. Section 212.0596, Florida Statutes, is
 4238  repealed.
 4239         Section 42. This act shall take effect January 1, 2015.
 4240