Florida Senate - 2019                                    SB 1112
       By Senator Gruters
       23-00759B-19                                          20191112__
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 192.001,
    3         F.S.; revising the definition of the term “inventory,”
    4         for purposes of ad valorem taxation, to include
    5         certain rented construction, earthmoving, or
    6         industrial equipment; defining the terms “dealer of
    7         heavy equipment rental property” and “short-term
    8         rental”; amending s. 212.02, F.S.; revising the
    9         definition of the term “retail sale”; amending s.
   10         212.031, F.S.; reducing the rate of the tax on rental
   11         or licensee fees for the use of real property;
   12         amending s. 212.05, F.S.; conforming a provision to
   13         changes made by the act; amending s. 212.0596, F.S.;
   14         replacing the term “mail order sales” with the term
   15         “remote sales”; defining the terms “remote sales” and
   16         “making a substantial number of remote sales”;
   17         revising applicability and construction; deleting an
   18         exemption for certain dealers from collecting and
   19         remitting local option surtaxes; deleting a provision
   20         authorizing the department to establish certain
   21         procedures by rule; creating s. 212.05965, F.S.;
   22         defining terms; providing that certain marketplace
   23         providers are subject to dealer requirements for the
   24         registration, collection, and remittance of sales
   25         taxes; requiring such marketplace providers to certify
   26         to their marketplace sellers that they will collect
   27         and remit sales taxes on certain sales; providing that
   28         the certification may be included in an agreement
   29         between the marketplace provider and the marketplace
   30         seller; prohibiting marketplace sellers from
   31         collecting and remitting sales taxes under certain
   32         circumstances; requiring such marketplace sellers to
   33         exclude certain sales from their tax returns;
   34         requiring certain marketplace sellers to register,
   35         collect, and remit sales taxes on all taxable retail
   36         sales made outside of the marketplace; requiring
   37         certain marketplace sellers to remit sales taxes on
   38         all taxable sales made outside of the marketplace;
   39         requiring marketplace providers to allow the
   40         department to examine books and records; prohibiting
   41         the department from proposing certain tax assessments
   42         under certain circumstances; providing that a
   43         marketplace seller, and not the marketplace provider,
   44         is liable for sales taxes under certain circumstances;
   45         authorizing a marketplace provider to recover paid
   46         taxes, interest, and penalties from the marketplace
   47         seller under certain circumstances; authorizing the
   48         department to compromise certain taxes, interest, or
   49         penalties; providing applicability and construction;
   50         amending s. 212.06, F.S.; revising the definition of
   51         the term “dealer”; conforming provisions to changes
   52         made by the act; providing sales tax exemptions on the
   53         sale of specified disaster preparedness supplies
   54         during a specified timeframe; providing applicability
   55         for certain exemptions; authorizing the department to
   56         adopt emergency rules; specifying locations where the
   57         exemptions do not apply; providing an appropriation;
   58         amending ss. 212.12 and 212.18, F.S.; conforming
   59         provisions to changes made by the act; reenacting s.
   60         212.20(4), F.S., relating to refunds of taxes
   61         adjudicated unconstitutionally collected, to
   62         incorporate the amendment made to s. 212.0596, F.S.,
   63         in a reference thereto; authorizing the department to
   64         adopt emergency rules; providing for expiration of the
   65         authorization; providing for severability; providing
   66         effective dates.
   68  Be It Enacted by the Legislature of the State of Florida:
   70         Section 1. Paragraph (c) of subsection (11) of section
   71  192.001, Florida Statutes, is amended to read:
   72         192.001 Definitions.—All definitions set out in chapters 1
   73  and 200 that are applicable to this chapter are included herein.
   74  In addition, the following definitions shall apply in the
   75  imposition of ad valorem taxes:
   76         (11) “Personal property,” for the purposes of ad valorem
   77  taxation, shall be divided into four categories as follows:
   78         (c)1. “Inventory” means only those chattels consisting of
   79  items commonly referred to as goods, wares, and merchandise (as
   80  well as inventory) which are held for sale or lease to customers
   81  in the ordinary course of business. Supplies and raw materials
   82  shall be considered to be inventory only to the extent that they
   83  are acquired for sale or lease to customers in the ordinary
   84  course of business or will physically become a part of
   85  merchandise intended for sale or lease to customers in the
   86  ordinary course of business. Partially finished products which
   87  when completed will be held for sale or lease to customers in
   88  the ordinary course of business shall be deemed items of
   89  inventory. All livestock shall be considered inventory. Items of
   90  inventory held for lease to customers in the ordinary course of
   91  business, rather than for sale, shall be deemed inventory only
   92  prior to the initial lease of such items. For the purposes of
   93  this section, fuels used in the production of electricity shall
   94  be considered inventory.
   95         2. “Inventory” also means construction and agricultural
   96  equipment weighing 1,000 pounds or more that is returned to a
   97  dealership under a rent-to-purchase option and held for sale to
   98  customers in the ordinary course of business. This subparagraph
   99  may not be considered in determining whether property that is
  100  not construction and agricultural equipment weighing 1,000
  101  pounds or more that is returned under a rent-to-purchase option
  102  is inventory under subparagraph 1.
  103         3.“Inventory” also means any construction equipment,
  104  earthmoving equipment, or industrial equipment that is mobile
  105  and rented by a dealer of heavy equipment rental property,
  106  including attachments for the equipment or other ancillary
  107  equipment or tools. Qualified heavy equipment property is mobile
  108  if it is not permanently affixed to real property and is moved
  109  among worksites. For the purposes of this chapter and chapter
  110  196, the term “dealer of heavy equipment rental property” means
  111  a person or entity principally engaged in the business of short
  112  term rental of property as described under North American
  113  Industrial Classification System code 532412, as published by
  114  the Office of Management and Budget, Executive Office of the
  115  President. As used in this subparagraph, the term “short-term
  116  rental” means the rental of a dealer’s heavy equipment rental
  117  property for a period of less than 1 year, for an undefined
  118  period, or under a contract with unlimited terms.
  119         Section 2. Paragraph (e) of subsection (14) of section
  120  212.02, Florida Statutes, is amended, and paragraph (f) is added
  121  to that subsection, to read:
  122         212.02 Definitions.—The following terms and phrases when
  123  used in this chapter have the meanings ascribed to them in this
  124  section, except where the context clearly indicates a different
  125  meaning:
  126         (14)
  127         (e) The term “retail sale” includes a remote mail order
  128  sale, as defined in s. 212.0596(1).
  129         (f) The term “retail sale” includes a sale facilitated
  130  through a marketplace, as defined in s. 212.05965(1).
  131         Section 3. Paragraphs (c) and (d) of subsection (1) of
  132  section 212.031, Florida Statutes, are amended to read:
  133         212.031 Tax on rental or license fee for use of real
  134  property.—
  135         (1)
  136         (c) For the exercise of such privilege, a tax is levied at
  137  the rate of 4.2 5.7 percent of and on the total rent or license
  138  fee charged for such real property by the person charging or
  139  collecting the rental or license fee. The total rent or license
  140  fee charged for such real property shall include payments for
  141  the granting of a privilege to use or occupy real property for
  142  any purpose and shall include base rent, percentage rents, or
  143  similar charges. Such charges shall be included in the total
  144  rent or license fee subject to tax under this section whether or
  145  not they can be attributed to the ability of the lessor’s or
  146  licensor’s property as used or operated to attract customers.
  147  Payments for intrinsically valuable personal property such as
  148  franchises, trademarks, service marks, logos, or patents are not
  149  subject to tax under this section. In the case of a contractual
  150  arrangement that provides for both payments taxable as total
  151  rent or license fee and payments not subject to tax, the tax
  152  shall be based on a reasonable allocation of such payments and
  153  shall not apply to that portion which is for the nontaxable
  154  payments.
  155         (d) When the rental or license fee of any such real
  156  property is paid by way of property, goods, wares, merchandise,
  157  services, or other thing of value, the tax shall be at the rate
  158  of 4.2 5.7 percent of the value of the property, goods, wares,
  159  merchandise, services, or other thing of value.
  160         Section 4. Section 212.05, Florida Statutes, is amended to
  161  read:
  162         212.05 Sales, storage, use tax.—It is hereby declared to be
  163  the legislative intent that every person is exercising a taxable
  164  privilege who engages in the business of selling tangible
  165  personal property at retail in this state, including the
  166  business of making remote mail order sales;, or who rents or
  167  furnishes any of the things or services taxable under this
  168  chapter;, or who stores for use or consumption in this state any
  169  item or article of tangible personal property as defined herein
  170  and who leases or rents such property within the state.
  171         (1) For the exercise of such privilege, a tax is levied on
  172  each taxable transaction or incident, which tax is due and
  173  payable as follows:
  174         (a)1.a. At the rate of 6 percent of the sales price of each
  175  item or article of tangible personal property when sold at
  176  retail in this state, computed on each taxable sale for the
  177  purpose of remitting the amount of tax due the state, and
  178  including each and every retail sale.
  179         b. Each occasional or isolated sale of an aircraft, boat,
  180  mobile home, or motor vehicle of a class or type which is
  181  required to be registered, licensed, titled, or documented in
  182  this state or by the United States Government shall be subject
  183  to tax at the rate provided in this paragraph. The department
  184  shall by rule adopt any nationally recognized publication for
  185  valuation of used motor vehicles as the reference price list for
  186  any used motor vehicle which is required to be licensed pursuant
  187  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  188  party to an occasional or isolated sale of such a vehicle
  189  reports to the tax collector a sales price which is less than 80
  190  percent of the average loan price for the specified model and
  191  year of such vehicle as listed in the most recent reference
  192  price list, the tax levied under this paragraph shall be
  193  computed by the department on such average loan price unless the
  194  parties to the sale have provided to the tax collector an
  195  affidavit signed by each party, or other substantial proof,
  196  stating the actual sales price. Any party to such sale who
  197  reports a sales price less than the actual sales price is guilty
  198  of a misdemeanor of the first degree, punishable as provided in
  199  s. 775.082 or s. 775.083. The department shall collect or
  200  attempt to collect from such party any delinquent sales taxes.
  201  In addition, such party shall pay any tax due and any penalty
  202  and interest assessed plus a penalty equal to twice the amount
  203  of the additional tax owed. Notwithstanding any other provision
  204  of law, the Department of Revenue may waive or compromise any
  205  penalty imposed pursuant to this subparagraph.
  206         2. This paragraph does not apply to the sale of a boat or
  207  aircraft by or through a registered dealer under this chapter to
  208  a purchaser who, at the time of taking delivery, is a
  209  nonresident of this state, does not make his or her permanent
  210  place of abode in this state, and is not engaged in carrying on
  211  in this state any employment, trade, business, or profession in
  212  which the boat or aircraft will be used in this state, or is a
  213  corporation none of the officers or directors of which is a
  214  resident of, or makes his or her permanent place of abode in,
  215  this state, or is a noncorporate entity that has no individual
  216  vested with authority to participate in the management,
  217  direction, or control of the entity’s affairs who is a resident
  218  of, or makes his or her permanent abode in, this state. For
  219  purposes of this exemption, either a registered dealer acting on
  220  his or her own behalf as seller, a registered dealer acting as
  221  broker on behalf of a seller, or a registered dealer acting as
  222  broker on behalf of the purchaser may be deemed to be the
  223  selling dealer. This exemption shall not be allowed unless:
  224         a. The purchaser removes a qualifying boat, as described in
  225  sub-subparagraph f., from the state within 90 days after the
  226  date of purchase or extension, or the purchaser removes a
  227  nonqualifying boat or an aircraft from this state within 10 days
  228  after the date of purchase or, when the boat or aircraft is
  229  repaired or altered, within 20 days after completion of the
  230  repairs or alterations; or if the aircraft will be registered in
  231  a foreign jurisdiction and:
  232         (I) Application for the aircraft’s registration is properly
  233  filed with a civil airworthiness authority of a foreign
  234  jurisdiction within 10 days after the date of purchase;
  235         (II) The purchaser removes the aircraft from the state to a
  236  foreign jurisdiction within 10 days after the date the aircraft
  237  is registered by the applicable foreign airworthiness authority;
  238  and
  239         (III) The aircraft is operated in the state solely to
  240  remove it from the state to a foreign jurisdiction.
  242  For purposes of this sub-subparagraph, the term “foreign
  243  jurisdiction” means any jurisdiction outside of the United
  244  States or any of its territories;
  245         b. The purchaser, within 30 days from the date of
  246  departure, provides the department with written proof that the
  247  purchaser licensed, registered, titled, or documented the boat
  248  or aircraft outside the state. If such written proof is
  249  unavailable, within 30 days the purchaser shall provide proof
  250  that the purchaser applied for such license, title,
  251  registration, or documentation. The purchaser shall forward to
  252  the department proof of title, license, registration, or
  253  documentation upon receipt;
  254         c. The purchaser, within 10 days of removing the boat or
  255  aircraft from Florida, furnishes the department with proof of
  256  removal in the form of receipts for fuel, dockage, slippage,
  257  tie-down, or hangaring from outside of Florida. The information
  258  so provided must clearly and specifically identify the boat or
  259  aircraft;
  260         d. The selling dealer, within 5 days of the date of sale,
  261  provides to the department a copy of the sales invoice, closing
  262  statement, bills of sale, and the original affidavit signed by
  263  the purchaser attesting that he or she has read the provisions
  264  of this section;
  265         e. The seller makes a copy of the affidavit a part of his
  266  or her record for as long as required by s. 213.35; and
  267         f. Unless the nonresident purchaser of a boat of 5 net tons
  268  of admeasurement or larger intends to remove the boat from this
  269  state within 10 days after the date of purchase or when the boat
  270  is repaired or altered, within 20 days after completion of the
  271  repairs or alterations, the nonresident purchaser applies to the
  272  selling dealer for a decal which authorizes 90 days after the
  273  date of purchase for removal of the boat. The nonresident
  274  purchaser of a qualifying boat may apply to the selling dealer
  275  within 60 days after the date of purchase for an extension decal
  276  that authorizes the boat to remain in this state for an
  277  additional 90 days, but not more than a total of 180 days,
  278  before the nonresident purchaser is required to pay the tax
  279  imposed by this chapter. The department is authorized to issue
  280  decals in advance to dealers. The number of decals issued in
  281  advance to a dealer shall be consistent with the volume of the
  282  dealer’s past sales of boats which qualify under this sub
  283  subparagraph. The selling dealer or his or her agent shall mark
  284  and affix the decals to qualifying boats in the manner
  285  prescribed by the department, before delivery of the boat.
  286         (I) The department is hereby authorized to charge dealers a
  287  fee sufficient to recover the costs of decals issued, except the
  288  extension decal shall cost $425.
  289         (II) The proceeds from the sale of decals will be deposited
  290  into the administrative trust fund.
  291         (III) Decals shall display information to identify the boat
  292  as a qualifying boat under this sub-subparagraph, including, but
  293  not limited to, the decal’s date of expiration.
  294         (IV) The department is authorized to require dealers who
  295  purchase decals to file reports with the department and may
  296  prescribe all necessary records by rule. All such records are
  297  subject to inspection by the department.
  298         (V) Any dealer or his or her agent who issues a decal
  299  falsely, fails to affix a decal, mismarks the expiration date of
  300  a decal, or fails to properly account for decals will be
  301  considered prima facie to have committed a fraudulent act to
  302  evade the tax and will be liable for payment of the tax plus a
  303  mandatory penalty of 200 percent of the tax, and shall be liable
  304  for fine and punishment as provided by law for a conviction of a
  305  misdemeanor of the first degree, as provided in s. 775.082 or s.
  306  775.083.
  307         (VI) Any nonresident purchaser of a boat who removes a
  308  decal before permanently removing the boat from the state, or
  309  defaces, changes, modifies, or alters a decal in a manner
  310  affecting its expiration date before its expiration, or who
  311  causes or allows the same to be done by another, will be
  312  considered prima facie to have committed a fraudulent act to
  313  evade the tax and will be liable for payment of the tax plus a
  314  mandatory penalty of 200 percent of the tax, and shall be liable
  315  for fine and punishment as provided by law for a conviction of a
  316  misdemeanor of the first degree, as provided in s. 775.082 or s.
  317  775.083.
  318         (VII) The department is authorized to adopt rules necessary
  319  to administer and enforce this subparagraph and to publish the
  320  necessary forms and instructions.
  321         (VIII) The department is hereby authorized to adopt
  322  emergency rules pursuant to s. 120.54(4) to administer and
  323  enforce the provisions of this subparagraph.
  325  If the purchaser fails to remove the qualifying boat from this
  326  state within the maximum 180 days after purchase or a
  327  nonqualifying boat or an aircraft from this state within 10 days
  328  after purchase or, when the boat or aircraft is repaired or
  329  altered, within 20 days after completion of such repairs or
  330  alterations, or permits the boat or aircraft to return to this
  331  state within 6 months from the date of departure, except as
  332  provided in s. 212.08(7)(fff), or if the purchaser fails to
  333  furnish the department with any of the documentation required by
  334  this subparagraph within the prescribed time period, the
  335  purchaser shall be liable for use tax on the cost price of the
  336  boat or aircraft and, in addition thereto, payment of a penalty
  337  to the Department of Revenue equal to the tax payable. This
  338  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  339  The maximum 180-day period following the sale of a qualifying
  340  boat tax-exempt to a nonresident may not be tolled for any
  341  reason.
  342         (b) At the rate of 6 percent of the cost price of each item
  343  or article of tangible personal property when the same is not
  344  sold but is used, consumed, distributed, or stored for use or
  345  consumption in this state; however, for tangible property
  346  originally purchased exempt from tax for use exclusively for
  347  lease and which is converted to the owner’s own use, tax may be
  348  paid on the fair market value of the property at the time of
  349  conversion. If the fair market value of the property cannot be
  350  determined, use tax at the time of conversion shall be based on
  351  the owner’s acquisition cost. Under no circumstances may the
  352  aggregate amount of sales tax from leasing the property and use
  353  tax due at the time of conversion be less than the total sales
  354  tax that would have been due on the original acquisition cost
  355  paid by the owner.
  356         (c) At the rate of 6 percent of the gross proceeds derived
  357  from the lease or rental of tangible personal property, as
  358  defined herein; however, the following special provisions apply
  359  to the lease or rental of motor vehicles:
  360         1. When a motor vehicle is leased or rented for a period of
  361  less than 12 months:
  362         a. If the motor vehicle is rented in Florida, the entire
  363  amount of such rental is taxable, even if the vehicle is dropped
  364  off in another state.
  365         b. If the motor vehicle is rented in another state and
  366  dropped off in Florida, the rental is exempt from Florida tax.
  367         2. Except as provided in subparagraph 3., for the lease or
  368  rental of a motor vehicle for a period of not less than 12
  369  months, sales tax is due on the lease or rental payments if the
  370  vehicle is registered in this state; provided, however, that no
  371  tax shall be due if the taxpayer documents use of the motor
  372  vehicle outside this state and tax is being paid on the lease or
  373  rental payments in another state.
  374         3. The tax imposed by this chapter does not apply to the
  375  lease or rental of a commercial motor vehicle as defined in s.
  376  316.003(13)(a) to one lessee or rentee for a period of not less
  377  than 12 months when tax was paid on the purchase price of such
  378  vehicle by the lessor. To the extent tax was paid with respect
  379  to the purchase of such vehicle in another state, territory of
  380  the United States, or the District of Columbia, the Florida tax
  381  payable shall be reduced in accordance with the provisions of s.
  382  212.06(7). This subparagraph shall only be available when the
  383  lease or rental of such property is an established business or
  384  part of an established business or the same is incidental or
  385  germane to such business.
  386         (d) At the rate of 6 percent of the lease or rental price
  387  paid by a lessee or rentee, or contracted or agreed to be paid
  388  by a lessee or rentee, to the owner of the tangible personal
  389  property.
  390         (e)1. At the rate of 6 percent on charges for:
  391         a. Prepaid calling arrangements. The tax on charges for
  392  prepaid calling arrangements shall be collected at the time of
  393  sale and remitted by the selling dealer.
  394         (I) “Prepaid calling arrangement” has the same meaning as
  395  provided in s. 202.11.
  396         (II) If the sale or recharge of the prepaid calling
  397  arrangement does not take place at the dealer’s place of
  398  business, it shall be deemed to have taken place at the
  399  customer’s shipping address or, if no item is shipped, at the
  400  customer’s address or the location associated with the
  401  customer’s mobile telephone number.
  402         (III) The sale or recharge of a prepaid calling arrangement
  403  shall be treated as a sale of tangible personal property for
  404  purposes of this chapter, regardless of whether a tangible item
  405  evidencing such arrangement is furnished to the purchaser, and
  406  such sale within this state subjects the selling dealer to the
  407  jurisdiction of this state for purposes of this subsection.
  408         (IV) No additional tax under this chapter or chapter 202 is
  409  due or payable if a purchaser of a prepaid calling arrangement
  410  who has paid tax under this chapter on the sale or recharge of
  411  such arrangement applies one or more units of the prepaid
  412  calling arrangement to obtain communications services as
  413  described in s. 202.11(9)(b)3., other services that are not
  414  communications services, or products.
  415         b. The installation of telecommunication and telegraphic
  416  equipment.
  417         c. Electrical power or energy, except that the tax rate for
  418  charges for electrical power or energy is 4.35 percent. Charges
  419  for electrical power and energy do not include taxes imposed
  420  under ss. 166.231 and 203.01(1)(a)3.
  421         2. Section 212.17(3), regarding credit for tax paid on
  422  charges subsequently found to be worthless, is equally
  423  applicable to any tax paid under this section on charges for
  424  prepaid calling arrangements, telecommunication or telegraph
  425  services, or electric power subsequently found to be
  426  uncollectible. As used in this paragraph, the term “charges”
  427  does not include any excise or similar tax levied by the Federal
  428  Government, a political subdivision of this state, or a
  429  municipality upon the purchase, sale, or recharge of prepaid
  430  calling arrangements or upon the purchase or sale of
  431  telecommunication, television system program, or telegraph
  432  service or electric power, which tax is collected by the seller
  433  from the purchaser.
  434         (f) At the rate of 6 percent on the sale, rental, use,
  435  consumption, or storage for use in this state of machines and
  436  equipment, and parts and accessories therefor, used in
  437  manufacturing, processing, compounding, producing, mining, or
  438  quarrying personal property for sale or to be used in furnishing
  439  communications, transportation, or public utility services.
  440         (g)1. At the rate of 6 percent on the retail price of
  441  newspapers and magazines sold or used in Florida.
  442         2. Notwithstanding other provisions of this chapter,
  443  inserts of printed materials which are distributed with a
  444  newspaper or magazine are a component part of the newspaper or
  445  magazine, and neither the sale nor use of such inserts is
  446  subject to tax when:
  447         a. Printed by a newspaper or magazine publisher or
  448  commercial printer and distributed as a component part of a
  449  newspaper or magazine, which means that the items after being
  450  printed are delivered directly to a newspaper or magazine
  451  publisher by the printer for inclusion in editions of the
  452  distributed newspaper or magazine;
  453         b. Such publications are labeled as part of the designated
  454  newspaper or magazine publication into which they are to be
  455  inserted; and
  456         c. The purchaser of the insert presents a resale
  457  certificate to the vendor stating that the inserts are to be
  458  distributed as a component part of a newspaper or magazine.
  459         (h)1. A tax is imposed at the rate of 4 percent on the
  460  charges for the use of coin-operated amusement machines. The tax
  461  shall be calculated by dividing the gross receipts from such
  462  charges for the applicable reporting period by a divisor,
  463  determined as provided in this subparagraph, to compute gross
  464  taxable sales, and then subtracting gross taxable sales from
  465  gross receipts to arrive at the amount of tax due. For counties
  466  that do not impose a discretionary sales surtax, the divisor is
  467  equal to 1.04; for counties that impose a 0.5 percent
  468  discretionary sales surtax, the divisor is equal to 1.045; for
  469  counties that impose a 1 percent discretionary sales surtax, the
  470  divisor is equal to 1.050; and for counties that impose a 2
  471  percent sales surtax, the divisor is equal to 1.060. If a county
  472  imposes a discretionary sales surtax that is not listed in this
  473  subparagraph, the department shall make the applicable divisor
  474  available in an electronic format or otherwise. Additional
  475  divisors shall bear the same mathematical relationship to the
  476  next higher and next lower divisors as the new surtax rate bears
  477  to the next higher and next lower surtax rates for which
  478  divisors have been established. When a machine is activated by a
  479  slug, token, coupon, or any similar device which has been
  480  purchased, the tax is on the price paid by the user of the
  481  device for such device.
  482         2. As used in this paragraph, the term “operator” means any
  483  person who possesses a coin-operated amusement machine for the
  484  purpose of generating sales through that machine and who is
  485  responsible for removing the receipts from the machine.
  486         a. If the owner of the machine is also the operator of it,
  487  he or she shall be liable for payment of the tax without any
  488  deduction for rent or a license fee paid to a location owner for
  489  the use of any real property on which the machine is located.
  490         b. If the owner or lessee of the machine is also its
  491  operator, he or she shall be liable for payment of the tax on
  492  the purchase or lease of the machine, as well as the tax on
  493  sales generated through the machine.
  494         c. If the proprietor of the business where the machine is
  495  located does not own the machine, he or she shall be deemed to
  496  be the lessee and operator of the machine and is responsible for
  497  the payment of the tax on sales, unless such responsibility is
  498  otherwise provided for in a written agreement between him or her
  499  and the machine owner.
  500         3.a. An operator of a coin-operated amusement machine may
  501  not operate or cause to be operated in this state any such
  502  machine until the operator has registered with the department
  503  and has conspicuously displayed an identifying certificate
  504  issued by the department. The identifying certificate shall be
  505  issued by the department upon application from the operator. The
  506  identifying certificate shall include a unique number, and the
  507  certificate shall be permanently marked with the operator’s
  508  name, the operator’s sales tax number, and the maximum number of
  509  machines to be operated under the certificate. An identifying
  510  certificate shall not be transferred from one operator to
  511  another. The identifying certificate must be conspicuously
  512  displayed on the premises where the coin-operated amusement
  513  machines are being operated.
  514         b. The operator of the machine must obtain an identifying
  515  certificate before the machine is first operated in the state
  516  and by July 1 of each year thereafter. The annual fee for each
  517  certificate shall be based on the number of machines identified
  518  on the application times $30 and is due and payable upon
  519  application for the identifying device. The application shall
  520  contain the operator’s name, sales tax number, business address
  521  where the machines are being operated, and the number of
  522  machines in operation at that place of business by the operator.
  523  No operator may operate more machines than are listed on the
  524  certificate. A new certificate is required if more machines are
  525  being operated at that location than are listed on the
  526  certificate. The fee for the new certificate shall be based on
  527  the number of additional machines identified on the application
  528  form times $30.
  529         c. A penalty of $250 per machine is imposed on the operator
  530  for failing to properly obtain and display the required
  531  identifying certificate. A penalty of $250 is imposed on the
  532  lessee of any machine placed in a place of business without a
  533  proper current identifying certificate. Such penalties shall
  534  apply in addition to all other applicable taxes, interest, and
  535  penalties.
  536         d. Operators of coin-operated amusement machines must
  537  obtain a separate sales and use tax certificate of registration
  538  for each county in which such machines are located. One sales
  539  and use tax certificate of registration is sufficient for all of
  540  the operator’s machines within a single county.
  541         4. The provisions of this paragraph do not apply to coin
  542  operated amusement machines owned and operated by churches or
  543  synagogues.
  544         5. In addition to any other penalties imposed by this
  545  chapter, a person who knowingly and willfully violates any
  546  provision of this paragraph commits a misdemeanor of the second
  547  degree, punishable as provided in s. 775.082 or s. 775.083.
  548         6. The department may adopt rules necessary to administer
  549  the provisions of this paragraph.
  550         (i)1. At the rate of 6 percent on charges for all:
  551         a. Detective, burglar protection, and other protection
  552  services (NAICS National Numbers 561611, 561612, 561613, and
  553  561621). Fingerprint services required under s. 790.06 or s.
  554  790.062 are not subject to the tax. Any law enforcement officer,
  555  as defined in s. 943.10, who is performing approved duties as
  556  determined by his or her local law enforcement agency in his or
  557  her capacity as a law enforcement officer, and who is subject to
  558  the direct and immediate command of his or her law enforcement
  559  agency, and in the law enforcement officer’s uniform as
  560  authorized by his or her law enforcement agency, is performing
  561  law enforcement and public safety services and is not performing
  562  detective, burglar protection, or other protective services, if
  563  the law enforcement officer is performing his or her approved
  564  duties in a geographical area in which the law enforcement
  565  officer has arrest jurisdiction. Such law enforcement and public
  566  safety services are not subject to tax irrespective of whether
  567  the duty is characterized as “extra duty,” “off-duty,” or
  568  “secondary employment,” and irrespective of whether the officer
  569  is paid directly or through the officer’s agency by an outside
  570  source. The term “law enforcement officer” includes full-time or
  571  part-time law enforcement officers, and any auxiliary law
  572  enforcement officer, when such auxiliary law enforcement officer
  573  is working under the direct supervision of a full-time or part
  574  time law enforcement officer.
  575         b. Nonresidential cleaning, excluding cleaning of the
  576  interiors of transportation equipment, and nonresidential
  577  building pest control services (NAICS National Numbers 561710
  578  and 561720).
  579         2. As used in this paragraph, “NAICS” means those
  580  classifications contained in the North American Industry
  581  Classification System, as published in 2007 by the Office of
  582  Management and Budget, Executive Office of the President.
  583         3. Charges for detective, burglar protection, and other
  584  protection security services performed in this state but used
  585  outside this state are exempt from taxation. Charges for
  586  detective, burglar protection, and other protection security
  587  services performed outside this state and used in this state are
  588  subject to tax.
  589         4. If a transaction involves both the sale or use of a
  590  service taxable under this paragraph and the sale or use of a
  591  service or any other item not taxable under this chapter, the
  592  consideration paid must be separately identified and stated with
  593  respect to the taxable and exempt portions of the transaction or
  594  the entire transaction shall be presumed taxable. The burden
  595  shall be on the seller of the service or the purchaser of the
  596  service, whichever applicable, to overcome this presumption by
  597  providing documentary evidence as to which portion of the
  598  transaction is exempt from tax. The department is authorized to
  599  adjust the amount of consideration identified as the taxable and
  600  exempt portions of the transaction; however, a determination
  601  that the taxable and exempt portions are inaccurately stated and
  602  that the adjustment is applicable must be supported by
  603  substantial competent evidence.
  604         5. Each seller of services subject to sales tax pursuant to
  605  this paragraph shall maintain a monthly log showing each
  606  transaction for which sales tax was not collected because the
  607  services meet the requirements of subparagraph 3. for out-of
  608  state use. The log must identify the purchaser’s name, location
  609  and mailing address, and federal employer identification number,
  610  if a business, or the social security number, if an individual,
  611  the service sold, the price of the service, the date of sale,
  612  the reason for the exemption, and the sales invoice number. The
  613  monthly log shall be maintained pursuant to the same
  614  requirements and subject to the same penalties imposed for the
  615  keeping of similar records pursuant to this chapter.
  616         (j)1. Notwithstanding any other provision of this chapter,
  617  there is hereby levied a tax on the sale, use, consumption, or
  618  storage for use in this state of any coin or currency, whether
  619  in circulation or not, when such coin or currency:
  620         a. Is not legal tender;
  621         b. If legal tender, is sold, exchanged, or traded at a rate
  622  in excess of its face value; or
  623         c. Is sold, exchanged, or traded at a rate based on its
  624  precious metal content.
  625         2. Such tax shall be at a rate of 6 percent of the price at
  626  which the coin or currency is sold, exchanged, or traded, except
  627  that, with respect to a coin or currency which is legal tender
  628  of the United States and which is sold, exchanged, or traded,
  629  such tax shall not be levied.
  630         3. There are exempt from this tax exchanges of coins or
  631  currency which are in general circulation in, and legal tender
  632  of, one nation for coins or currency which are in general
  633  circulation in, and legal tender of, another nation when
  634  exchanged solely for use as legal tender and at an exchange rate
  635  based on the relative value of each as a medium of exchange.
  636         4. With respect to any transaction that involves the sale
  637  of coins or currency taxable under this paragraph in which the
  638  taxable amount represented by the sale of such coins or currency
  639  exceeds $500, the entire amount represented by the sale of such
  640  coins or currency is exempt from the tax imposed under this
  641  paragraph. The dealer must maintain proper documentation, as
  642  prescribed by rule of the department, to identify that portion
  643  of a transaction which involves the sale of coins or currency
  644  and is exempt under this subparagraph.
  645         (k) At the rate of 6 percent of the sales price of each
  646  gallon of diesel fuel not taxed under chapter 206 purchased for
  647  use in a vessel, except dyed diesel fuel that is exempt pursuant
  648  to s. 212.08(4)(a)4.
  649         (l) Florists located in this state are liable for sales tax
  650  on sales to retail customers regardless of where or by whom the
  651  items sold are to be delivered. Florists located in this state
  652  are not liable for sales tax on payments received from other
  653  florists for items delivered to customers in this state.
  654         (m) Operators of game concessions or other concessionaires
  655  who customarily award tangible personal property as prizes may,
  656  in lieu of paying tax on the cost price of such property, pay
  657  tax on 25 percent of the gross receipts from such concession
  658  activity.
  659         (2) The tax shall be collected by the dealer, as defined
  660  herein, and remitted by the dealer to the state at the time and
  661  in the manner as hereinafter provided.
  662         (3) The tax so levied is in addition to all other taxes,
  663  whether levied in the form of excise, license, or privilege
  664  taxes, and in addition to all other fees and taxes levied.
  665         (4) The tax imposed pursuant to this chapter shall be due
  666  and payable according to the brackets set forth in s. 212.12.
  667         (5) Notwithstanding any other provision of this chapter,
  668  the maximum amount of tax imposed under this chapter and
  669  collected on each sale or use of a boat in this state may not
  670  exceed $18,000 and on each repair of a boat in this state may
  671  not exceed $60,000.
  672         Section 5. Section 212.0596, Florida Statutes, is amended
  673  to read:
  674         212.0596 Taxation of remote mail order sales.—
  675         (1) For purposes of this chapter, a “remote mail order
  676  sale” is a retail sale of tangible personal property or services
  677  taxable under this chapter which is, ordered by mail, telephone,
  678  the Internet, or other means of communication, from a dealer who
  679  receives the order outside of this state in another state of the
  680  United States, or in a commonwealth, territory, or other area
  681  under the jurisdiction of the United States, and transports the
  682  property, or causes the property to be transported, or provides
  683  the services whether or not by mail, from any jurisdiction of
  684  the United States, including this state, to a person in this
  685  state, including the person who ordered the property or
  686  services.
  687         (2) Every dealer as defined in s. 212.06(2)(c) who makes a
  688  remote mail order sale is subject to the power of this state to
  689  levy and collect the tax imposed by this chapter when any of the
  690  following applies:
  691         (a) The dealer is a corporation doing business under the
  692  laws of this state or is a person domiciled in, a resident of,
  693  or a citizen of, this state.;
  694         (b) The dealer maintains retail establishments or offices
  695  in this state, regardless of whether the remote mail order sales
  696  thus subject to taxation by this state result from or are
  697  related in any other way to the activities of such
  698  establishments or offices.;
  699         (c) The dealer has agents in this state who solicit
  700  business or transact business on behalf of the dealer,
  701  regardless of whether the remote mail order sales thus subject
  702  to taxation by this state result from or are related in any
  703  other way to such solicitation or transaction of business,
  704  except that a printer who mails or delivers for an out-of-state
  705  print purchaser material the printer printed for it is shall not
  706  be deemed to be the print purchaser’s agent for purposes of this
  707  paragraph.;
  708         (d) The property was delivered in this state in fulfillment
  709  of a sales contract that was entered into in this state, in
  710  accordance with applicable conflict of laws rules, when a person
  711  in this state accepted an offer by ordering the property.;
  712         (e) The dealer, by purposefully or systematically
  713  exploiting the market provided by this state by any media
  714  assisted, media-facilitated, or media-solicited means,
  715  including, but not limited to, direct mail advertising,
  716  unsolicited distribution of catalogs, computer-assisted
  717  shopping, television, radio, or other electronic media, or
  718  magazine or newspaper advertisements or other media, creates
  719  nexus with this state.;
  720         (f) Through compact or reciprocity with another
  721  jurisdiction of the United States, that jurisdiction uses its
  722  taxing power and its jurisdiction over the retailer in support
  723  of this state’s taxing power.;
  724         (g) The dealer consents, expressly or by implication, to
  725  the imposition of the tax imposed under by this chapter.;
  726         (h) The dealer is subject to service of process under s.
  727  48.181.;
  728         (i) The dealer’s remote mail order sales are subject to the
  729  power of this state to tax sales or to require the dealer to
  730  collect use taxes under a statute or statutes of the United
  731  States.;
  732         (j) The dealer owns real property or tangible personal
  733  property that is physically in this state. For purposes of this
  734  paragraph, except that a dealer whose only property, (including
  735  property owned by an affiliate,) in this state is located at the
  736  premises of a printer with which the vendor has contracted for
  737  printing, and is either a final printed product, or property
  738  that which becomes a part of the final printed product, or
  739  property from which the printed product is produced, is not
  740  deemed to own such property. for purposes of this paragraph;
  741         (k) The dealer, while not having nexus with this state on
  742  any of the bases described in paragraphs (a)-(j) or paragraph
  743  (l), is a corporation that is a member of an affiliated group of
  744  corporations, as defined in s. 1504(a) of the Internal Revenue
  745  Code, whose members are includable under s. 1504(b) of the
  746  Internal Revenue Code and whose members are eligible to file a
  747  consolidated tax return for federal corporate income tax
  748  purposes and any parent or subsidiary corporation in the
  749  affiliated group has nexus with this state on one or more of the
  750  bases described in paragraphs (a)-(j) or paragraph (l).; or
  751         (l) The dealer or the dealer’s activities, have sufficient
  752  connection with or relationship to this state or its residents
  753  of some type other than those described in paragraphs (a)-(k),
  754  result in making a substantial number of remote sales under
  755  subsection (3) to create nexus empowering this state to tax its
  756  mail order sales or to require the dealer to collect sales tax
  757  or accrue use tax.
  758         (3)(a) Every person dealer engaged in the business of
  759  making a substantial number of remote mail order sales is a
  760  dealer for purposes of this chapter subject to the requirements
  761  of this chapter for cooperation of dealers in collection of
  762  taxes and in administration of this chapter, except that no fee
  763  shall be imposed upon such dealer for carrying out any required
  764  activity.
  765         (b) As used in this section, the term “making a substantial
  766  number of remote sales” means:
  767         1. Conducting 200 or more separate retail sales of tangible
  768  personal property or services taxable under this chapter in the
  769  previous calendar year to be delivered to a location within this
  770  state; or
  771         2.Conducting any number of retail sales of tangible
  772  personal property or services taxable under this chapter in an
  773  amount exceeding $100,000 in the previous calendar year to be
  774  delivered to a location within this state.
  776  For purposes of this paragraph, tangible personal property or
  777  services taxable under this chapter which are delivered to a
  778  location within this state are presumed to be used, consumed,
  779  distributed, or stored to be used or consumed in this state.
  780         (4) The department shall, with the consent of another
  781  jurisdiction of the United States whose cooperation is needed,
  782  enforce this chapter in that jurisdiction, either directly or,
  783  at the option of that jurisdiction, through its officers or
  784  employees.
  785         (5) The tax required under this section to be collected and
  786  any amount unreturned to a purchaser that is not tax but was
  787  collected from the purchaser under the representation that it
  788  was tax constitute funds of the State of Florida from the moment
  789  of collection.
  790         (6) Notwithstanding other provisions of law, a dealer who
  791  makes a mail order sale in this state is exempt from collecting
  792  and remitting any local option surtax on the sale, unless the
  793  dealer is located in a county that imposes a surtax within the
  794  meaning of s. 212.054(3)(a), the order is placed through the
  795  dealer’s location in such county, and the property purchased is
  796  delivered into such county or into another county in this state
  797  that levies the surtax, in which case the provisions of s.
  798  212.054(3)(a) are applicable.
  799         (7) The department may establish by rule procedures for
  800  collecting the use tax from unregistered persons who but for
  801  their mail order purchases would not be required to remit sales
  802  or use tax directly to the department. The procedures may
  803  provide for waiver of registration, provisions for irregular
  804  remittance of tax, elimination of the collection allowance, and
  805  nonapplication of local option surtaxes.
  806         Section 6. Section 212.05965, Florida Statutes, is created
  807  to read:
  808         212.05965 Taxation of marketplace sales.—
  809         (1) As used in this section, the term:
  810         (a)Marketplace” means any physical place or electronic
  811  medium through which tangible personal property or services
  812  taxable under this chapter are offered for sale.
  813         (b)Marketplace provider” means any person who facilitates
  814  through a marketplace a retail sale by a marketplace seller and
  815  engages:
  816         1.Directly or indirectly, including through one or more
  817  members of an affiliated group as defined in s. 1504(a) of the
  818  Internal Revenue Code of 1986, in any of the following:
  819         a.Transmitting or otherwise communicating the offer or
  820  acceptance between the buyer and seller.
  821         b.Owning or operating the infrastructure, whether
  822  electronic or physical, or the technology that brings buyers and
  823  sellers together.
  824         c.Providing a virtual currency that buyers are allowed or
  825  required to use to purchase products from the seller.
  826         d.Software development or research and development
  827  activities related to any of the activities described in
  828  subparagraph 2., if such activities are directly related to a
  829  marketplace operated by the person or by an affiliated group;
  830  and
  831         2.In any of the following activities with respect to the
  832  seller’s products:
  833         a. Providing payment processing services.
  834         b.Providing fulfillment or storage services.
  835         c.Listing products for sale.
  836         d. Setting prices.
  837         e.Branding sales as those of the marketplace provider.
  838         f.Taking orders.
  839         g. Advertising or promoting.
  840         h.Providing customer service or accepting or assisting
  841  with returns or exchanges.
  842         (c) “Marketplace seller” means a person who has an
  843  agreement with a marketplace provider and makes retail sales of
  844  tangible personal property or services taxable under this
  845  chapter through a marketplace owned, operated, or controlled by
  846  a marketplace provider.
  847         (2)Every marketplace provider that is physically located
  848  in this state, or that is making or facilitating through a
  849  marketplace a substantial number of remote sales as defined in
  850  s. 212.0596(3)(b), is subject to the requirements imposed by
  851  this chapter on dealers for registration and for the collection
  852  and remittance of taxes and the administration of this chapter.
  853         (3)A marketplace provider shall certify to its marketplace
  854  sellers that it will collect and remit the tax imposed under
  855  this chapter on taxable retail sales made through the
  856  marketplace. Such certification may be included in the agreement
  857  between the marketplace provider and marketplace seller.
  858         (4)(a)A marketplace seller may not collect and remit the
  859  tax under this chapter on a taxable retail sale when the sale is
  860  made through the marketplace and the marketplace provider
  861  certifies, as required by subsection (3), that it will collect
  862  and remit such tax. A marketplace seller shall exclude such
  863  sales made through the marketplace from the marketplace seller’s
  864  tax return under s. 212.11.
  865         (b)1.A marketplace seller physically located in this state
  866  shall register, collect, and remit the tax imposed under this
  867  chapter on all taxable retail sales made outside of the
  868  marketplace.
  869         2. A marketplace seller making a substantial number of
  870  remote sales as defined in s. 212.0596(3)(b) shall register,
  871  collect, and remit the tax imposed under this chapter on all
  872  taxable retail sales made outside of the marketplace. Sales made
  873  through the marketplace are not considered for purposes of
  874  determining if the seller has made a substantial number of
  875  remote sales.
  876         (5)(a)A marketplace provider shall allow the department to
  877  examine and audit its books and records pursuant to s. 212.13.
  878  If the department audits a marketplace provider, the department
  879  may not propose a tax assessment on the marketplace seller for
  880  the same retail sales unless the marketplace seller provides
  881  incorrect or incomplete information to the marketplace provider
  882  as described in paragraph (b).
  883         (b)The marketplace provider is relieved of liability for
  884  the tax for the retail sale, and the marketplace seller or
  885  customer is liable for the tax imposed under this chapter if:
  886         1. The marketplace provider demonstrates to the
  887  satisfaction of the department that the marketplace provider
  888  made a reasonable effort to obtain accurate information related
  889  to the retail sales facilitated through the marketplace from the
  890  marketplace seller, but the failure to collect and pay the
  891  correct amount of tax imposed under this chapter was due to
  892  incorrect or incomplete information provided by the marketplace
  893  seller to the marketplace provider; or
  894         2. The marketplace seller or the customer has already
  895  remitted the tax imposed under this chapter for a taxable retail
  896  sale.
  898  This paragraph does not apply to a retail sale for which the
  899  marketplace provider is the seller, if the marketplace provider
  900  and marketplace seller are related parties, or if transactions
  901  between a marketplace seller and marketplace buyer are not
  902  conducted at arm’s length.
  903         (6)For purposes of registration pursuant to s. 212.18, a
  904  marketplace is deemed a separate place of business.
  905         (7)A marketplace provider and marketplace seller may agree
  906  by contract, or otherwise, that if a marketplace provider pays
  907  the tax imposed under this chapter on a retail sale facilitated
  908  through a marketplace for a marketplace seller as a result of an
  909  audit or otherwise, the marketplace provider has the right to
  910  recover such tax and any associated interest and penalties from
  911  the marketplace seller.
  912         (8)Consistent with s. 213.21, the department may
  913  compromise any tax, interest, or penalty assessed on retail
  914  sales conducted through a marketplace.
  915         (9)For purposes of this section, the limitations in ss.
  916  213.30(3) and 213.756(2) apply.
  917         Section 7. Paragraph (c) of subsection (2) and paragraph
  918  (a) of subsection (5) of section 212.06, Florida Statutes, are
  919  amended to read:
  920         212.06 Sales, storage, use tax; collectible from dealers;
  921  “dealer” defined; dealers to collect from purchasers;
  922  legislative intent as to scope of tax.—
  923         (2)
  924         (c) The term “dealer” is further defined to mean every
  925  person, as used in this chapter, who sells at retail or who
  926  offers for sale at retail, or who has in his or her possession
  927  for sale at retail; or for use, consumption, or distribution; or
  928  for storage to be used or consumed in this state, tangible
  929  personal property as defined herein, including a retailer who
  930  transacts a remote mail order sale and a marketplace provider.
  931         (5)(a)1. Except as provided in subparagraph 2., it is not
  932  the intention of this chapter to levy a tax upon tangible
  933  personal property imported, produced, or manufactured in this
  934  state for export, provided that tangible personal property may
  935  not be considered as being imported, produced, or manufactured
  936  for export unless the importer, producer, or manufacturer
  937  delivers the same to a licensed exporter for exporting or to a
  938  common carrier for shipment outside the state or mails the same
  939  by United States mail to a destination outside the state; or, in
  940  the case of aircraft being exported under their own power to a
  941  destination outside the continental limits of the United States,
  942  by submission to the department of a duly signed and validated
  943  United States customs declaration, showing the departure of the
  944  aircraft from the continental United States; and further with
  945  respect to aircraft, the canceled United States registry of said
  946  aircraft; or in the case of parts and equipment installed on
  947  aircraft of foreign registry, by submission to the department of
  948  documentation, the extent of which shall be provided by rule,
  949  showing the departure of the aircraft from the continental
  950  United States; nor is it the intention of this chapter to levy a
  951  tax on any sale which the state is prohibited from taxing under
  952  the Constitution or laws of the United States. Every retail sale
  953  made to a person physically present at the time of sale shall be
  954  presumed to have been delivered in this state.
  955         2.a. Notwithstanding subparagraph 1., a tax is levied on
  956  each sale of tangible personal property to be transported to a
  957  cooperating state as defined in sub-subparagraph c., at the rate
  958  specified in sub-subparagraph d. However, a Florida dealer will
  959  be relieved from the requirements of collecting taxes pursuant
  960  to this subparagraph if the Florida dealer obtains from the
  961  purchaser an affidavit setting forth the purchaser’s name,
  962  address, state taxpayer identification number, and a statement
  963  that the purchaser is aware of his or her state’s use tax laws,
  964  is a registered dealer in Florida or another state, or is
  965  purchasing the tangible personal property for resale or is
  966  otherwise not required to pay the tax on the transaction. The
  967  department may, by rule, provide a form to be used for the
  968  purposes set forth herein.
  969         b. For purposes of this subparagraph, “a cooperating state”
  970  is one determined by the executive director of the department to
  971  cooperate satisfactorily with this state in collecting taxes on
  972  remote mail order sales. No state shall be so determined unless
  973  it meets all the following minimum requirements:
  974         (I) It levies and collects taxes on remote mail order sales
  975  of property transported from that state to persons in this
  976  state, as described in s. 212.0596, upon request of the
  977  department.
  978         (II) The tax so collected shall be at the rate specified in
  979  s. 212.05, not including any local option or tourist or
  980  convention development taxes collected pursuant to s. 125.0104
  981  or this chapter.
  982         (III) Such state agrees to remit to the department all
  983  taxes so collected no later than 30 days from the last day of
  984  the calendar quarter following their collection.
  985         (IV) Such state authorizes the department to audit dealers
  986  within its jurisdiction who make remote mail order sales that
  987  are the subject of s. 212.0596, or makes arrangements deemed
  988  adequate by the department for auditing them with its own
  989  personnel.
  990         (V) Such state agrees to provide to the department records
  991  obtained by it from retailers or dealers in such state showing
  992  delivery of tangible personal property into this state upon
  993  which no sales or use tax has been paid in a manner similar to
  994  that provided in sub-subparagraph g.
  995         c. For purposes of this subparagraph, “sales of tangible
  996  personal property to be transported to a cooperating state”
  997  means remote mail order sales to a person who is in the
  998  cooperating state at the time the order is executed, from a
  999  dealer who receives that order in this state.
 1000         d. The tax levied by sub-subparagraph a. shall be at the
 1001  rate at which such a sale would have been taxed pursuant to the
 1002  cooperating state’s tax laws if consummated in the cooperating
 1003  state by a dealer and a purchaser, both of whom were physically
 1004  present in that state at the time of the sale.
 1005         e. The tax levied by sub-subparagraph a., when collected,
 1006  shall be held in the State Treasury in trust for the benefit of
 1007  the cooperating state and shall be paid to it at a time agreed
 1008  upon between the department, acting for this state, and the
 1009  cooperating state or the department or agency designated by it
 1010  to act for it; however, such payment shall in no event be made
 1011  later than 30 days from the last day of the calendar quarter
 1012  after the tax was collected. Funds held in trust for the benefit
 1013  of a cooperating state shall not be subject to the service
 1014  charges imposed by s. 215.20.
 1015         f. The department is authorized to perform such acts and to
 1016  provide such cooperation to a cooperating state with reference
 1017  to the tax levied by sub-subparagraph a. as is required of the
 1018  cooperating state by sub-subparagraph b.
 1019         g. In furtherance of this act, dealers selling tangible
 1020  personal property for delivery in another state shall make
 1021  available to the department, upon request of the department,
 1022  records of all tangible personal property so sold. Such records
 1023  shall include a description of the property, the name and
 1024  address of the purchaser, the name and address of the person to
 1025  whom the property was sent, the purchase price of the property,
 1026  information regarding whether sales tax was paid in this state
 1027  on the purchase price, and such other information as the
 1028  department may by rule prescribe.
 1029         Section 8. Disaster preparedness supplies; sales tax
 1030  holiday.
 1031         (1)The tax levied under chapter 212, Florida Statutes, may
 1032  not be collected during the period from June 1, 2019, through
 1033  June 14, 2019, on the retail sale of:
 1034         (a)A portable self-powered light source selling for $20 or
 1035  less.
 1036         (b)A portable self-powered radio, two-way radio, or
 1037  weather-band radio selling for $50 or less.
 1038         (c)A tarpaulin or other flexible waterproof sheeting
 1039  selling for $50 or less.
 1040         (d)An item normally sold as, or generally advertised as, a
 1041  ground anchor system or tie-down kit and selling for $50 or
 1042  less.
 1043         (e)A gas or diesel fuel tank selling for $25 or less.
 1044         (f)A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
 1045  or 9-volt batteries, excluding automobile and boat batteries,
 1046  selling for $30 or less.
 1047         (g)A nonelectric food storage cooler selling for $30 or
 1048  less.
 1049         (h)A portable generator used to provide light or
 1050  communications or preserve food in the event of a power outage
 1051  and selling for $750 or less.
 1052         (i)Reusable ice selling for $10 or less.
 1053         (j)Impact-resistant windows, when sold in units of 20 or
 1054  fewer.
 1055         (k)Impact-resistant doors, when sold in units of 10 or
 1056  fewer.
 1058  The exemptions under paragraphs (j) and (k) apply to purchases
 1059  made by an owner of residential real property where the impact
 1060  resistant windows or impact-resistant doors will be installed.
 1061         (2)The Department of Revenue may, and all conditions are
 1062  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1063  Florida Statutes, to implement this section.
 1064         (3)The tax exemptions provided in this section do not
 1065  apply to sales within a theme park or an entertainment complex
 1066  as defined in s. 509.013(9), Florida Statutes, within a public
 1067  lodging establishment as defined in s. 509.013(4), Florida
 1068  Statutes, or within an airport as defined in s. 330.27(2),
 1069  Florida Statutes.
 1070         (4)For the 2018-2019 fiscal year, the sum of $70,072 in
 1071  nonrecurring funds is appropriated from the General Revenue Fund
 1072  to the Department of Revenue for the purpose of implementing
 1073  this section.
 1074         (5)This section shall take effect upon this act becoming a
 1075  law.
 1076         Section 9. Paragraph (a) of subsection (1) and paragraph
 1077  (a) of subsection (5) of section 212.12, Florida Statutes, are
 1078  amended to read:
 1079         212.12 Dealer’s credit for collecting tax; penalties for
 1080  noncompliance; powers of Department of Revenue in dealing with
 1081  delinquents; brackets applicable to taxable transactions;
 1082  records required.—
 1083         (1)(a)1. Notwithstanding any other law and for the purpose
 1084  of compensating persons granting licenses for and the lessors of
 1085  real and personal property taxed hereunder, for the purpose of
 1086  compensating dealers in tangible personal property, for the
 1087  purpose of compensating dealers providing communication services
 1088  and taxable services, for the purpose of compensating owners of
 1089  places where admissions are collected, and for the purpose of
 1090  compensating remitters of any taxes or fees reported on the same
 1091  documents utilized for the sales and use tax, as compensation
 1092  for the keeping of prescribed records, filing timely tax
 1093  returns, and the proper accounting and remitting of taxes by
 1094  them, such seller, person, lessor, dealer, owner, and remitter
 1095  (except dealers who make remote mail order sales) who files the
 1096  return required pursuant to s. 212.11 only by electronic means
 1097  and who pays the amount due on such return only by electronic
 1098  means shall be allowed 2.5 percent of the amount of the tax due,
 1099  accounted for, and remitted to the department in the form of a
 1100  deduction. However, if the amount of the tax due and remitted to
 1101  the department by electronic means for the reporting period
 1102  exceeds $1,200, an allowance is not allowed for all amounts in
 1103  excess of $1,200. For purposes of this subparagraph, the term
 1104  “electronic means” has the same meaning as provided in s.
 1105  213.755(2)(c).
 1106         2. The executive director of the department is authorized
 1107  to negotiate a collection allowance, pursuant to rules
 1108  promulgated by the department, with a dealer who makes remote
 1109  mail order sales. The rules of the department shall provide
 1110  guidelines for establishing the collection allowance based upon
 1111  the dealer’s estimated costs of collecting the tax, the volume
 1112  and value of the dealer’s remote mail order sales to purchasers
 1113  in this state, and the administrative and legal costs and
 1114  likelihood of achieving collection of the tax absent the
 1115  cooperation of the dealer. However, in no event shall the
 1116  collection allowance negotiated by the executive director exceed
 1117  10 percent of the tax remitted for a reporting period.
 1118         (5)(a) The department is authorized to audit or inspect the
 1119  records and accounts of dealers defined herein, including audits
 1120  or inspections of dealers who make remote mail order sales to
 1121  the extent permitted by another state, and to correct by credit
 1122  any overpayment of tax, and, in the event of a deficiency, an
 1123  assessment shall be made and collected. No administrative
 1124  finding of fact is necessary prior to the assessment of any tax
 1125  deficiency.
 1126         Section 10. Paragraph (f) of subsection (3) of section
 1127  212.18, Florida Statutes, is amended to read:
 1128         212.18 Administration of law; registration of dealers;
 1129  rules.—
 1130         (3)
 1131         (f) As used in this paragraph, the term “exhibitor” means a
 1132  person who enters into an agreement authorizing the display of
 1133  tangible personal property or services at a convention or a
 1134  trade show. The following provisions apply to the registration
 1135  of exhibitors as dealers under this chapter:
 1136         1. An exhibitor whose agreement prohibits the sale of
 1137  tangible personal property or services subject to the tax
 1138  imposed in this chapter is not required to register as a dealer.
 1139         2. An exhibitor whose agreement provides for the sale at
 1140  wholesale only of tangible personal property or services subject
 1141  to the tax imposed by this chapter must obtain a resale
 1142  certificate from the purchasing dealer but is not required to
 1143  register as a dealer.
 1144         3. An exhibitor whose agreement authorizes the retail sale
 1145  of tangible personal property or services subject to the tax
 1146  imposed by this chapter must register as a dealer and collect
 1147  the tax on such sales.
 1148         4. An exhibitor who makes a remote mail order sale pursuant
 1149  to s. 212.0596 must register as a dealer.
 1151  A person who conducts a convention or a trade show must make his
 1152  or her exhibitor’s agreements available to the department for
 1153  inspection and copying.
 1154         Section 11. For the purpose of incorporating the amendment
 1155  made by this act to section 212.0596, Florida Statutes, in a
 1156  reference thereto, subsection (4) of section 212.20, Florida
 1157  Statutes, is reenacted to read:
 1158         212.20 Funds collected, disposition; additional powers of
 1159  department; operational expense; refund of taxes adjudicated
 1160  unconstitutionally collected.—
 1161         (4) When there has been a final adjudication that any tax
 1162  pursuant to s. 212.0596 was levied, collected, or both, contrary
 1163  to the Constitution of the United States or the State
 1164  Constitution, the department shall, in accordance with rules,
 1165  determine, based upon claims for refund and other evidence and
 1166  information, who paid such tax or taxes, and refund to each such
 1167  person the amount of tax paid. For purposes of this subsection,
 1168  a “final adjudication” is a decision of a court of competent
 1169  jurisdiction from which no appeal can be taken or from which the
 1170  official or officials of this state with authority to make such
 1171  decisions has or have decided not to appeal.
 1172         Section 12. (1)The Department of Revenue is authorized,
 1173  and all conditions are deemed met, to adopt emergency rules
 1174  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1175  administering this act.
 1176         (2)Notwithstanding any other law, emergency rules adopted
 1177  pursuant to subsection (1) are effective for 6 months after
 1178  adoption and may be renewed during the pendency of procedures to
 1179  adopt permanent rules addressing the subject of the emergency
 1180  rules.
 1181         (3)This section shall take effect upon this act becoming a
 1182  law and expires July 1, 2020.
 1183         Section 13. If any provision of this act or its application
 1184  to any person or circumstance is held invalid, the invalidity
 1185  does not affect other provisions or applications of the act
 1186  which can be given effect without the invalid provision or
 1187  application, and to this end the provisions of this act are
 1188  severable.
 1189         Section 14. Except as otherwise expressly provided in this
 1190  act and except for this section, which shall take effect upon
 1191  this act becoming a law, this act shall take effect July 1,
 1192  2019.