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