Florida Senate - 2022 SB 830
By Senator Hooper
16-00927A-22 2022830__
1 A bill to be entitled
2 An act relating to sales tax; amending s. 212.05,
3 F.S.; specifying the sales tax rate on mobile homes
4 subject to sales tax as tangible personal property;
5 providing an exception; providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Paragraph (a) of subsection (1) of section
10 212.05, Florida Statutes, is amended to read:
11 212.05 Sales, storage, use tax.—It is hereby declared to be
12 the legislative intent that every person is exercising a taxable
13 privilege who engages in the business of selling tangible
14 personal property at retail in this state, including the
15 business of making or facilitating remote sales; who rents or
16 furnishes any of the things or services taxable under this
17 chapter; or who stores for use or consumption in this state any
18 item or article of tangible personal property as defined herein
19 and who leases or rents such property within the state.
20 (1) For the exercise of such privilege, a tax is levied on
21 each taxable transaction or incident, which tax is due and
22 payable as follows:
23 (a)1.a. At the rate of 6 percent of the sales price of each
24 item or article of tangible personal property when sold at
25 retail in this state, computed on each taxable sale for the
26 purpose of remitting the amount of tax due the state, and
27 including each and every retail sale.
28 b. Each occasional or isolated sale of an aircraft, boat,
29 mobile home, or motor vehicle of a class or type which is
30 required to be registered, licensed, titled, or documented in
31 this state or by the United States Government shall be subject
32 to tax at the rate provided in this paragraph. A mobile home
33 must be assessed sales tax at a rate of 6 percent on 50 percent
34 of the sales price of the mobile home, if subject to sales tax
35 as tangible personal property. However, a mobile home is not
36 subject to sales tax if the mobile home will be permanently
37 affixed to the land and the purchaser signs an affidavit stating
38 that he or she intends to seek an “RP” series sticker pursuant
39 to s. 320.0815(2). The department shall by rule adopt any
40 nationally recognized publication for valuation of used motor
41 vehicles as the reference price list for any used motor vehicle
42 which is required to be licensed pursuant to s. 320.08(1), (2),
43 (3)(a), (b), (c), or (e), or (9). If any party to an occasional
44 or isolated sale of such a vehicle reports to the tax collector
45 a sales price which is less than 80 percent of the average loan
46 price for the specified model and year of such vehicle as listed
47 in the most recent reference price list, the tax levied under
48 this paragraph shall be computed by the department on such
49 average loan price unless the parties to the sale have provided
50 to the tax collector an affidavit signed by each party, or other
51 substantial proof, stating the actual sales price. Any party to
52 such sale who reports a sales price less than the actual sales
53 price is guilty of a misdemeanor of the first degree, punishable
54 as provided in s. 775.082 or s. 775.083. The department shall
55 collect or attempt to collect from such party any delinquent
56 sales taxes. In addition, such party shall pay any tax due and
57 any penalty and interest assessed plus a penalty equal to twice
58 the amount of the additional tax owed. Notwithstanding any other
59 provision of law, the Department of Revenue may waive or
60 compromise any penalty imposed pursuant to this subparagraph.
61 2. This paragraph does not apply to the sale of a boat or
62 aircraft by or through a registered dealer under this chapter to
63 a purchaser who, at the time of taking delivery, is a
64 nonresident of this state, does not make his or her permanent
65 place of abode in this state, and is not engaged in carrying on
66 in this state any employment, trade, business, or profession in
67 which the boat or aircraft will be used in this state, or is a
68 corporation none of the officers or directors of which is a
69 resident of, or makes his or her permanent place of abode in,
70 this state, or is a noncorporate entity that has no individual
71 vested with authority to participate in the management,
72 direction, or control of the entity’s affairs who is a resident
73 of, or makes his or her permanent abode in, this state. For
74 purposes of this exemption, either a registered dealer acting on
75 his or her own behalf as seller, a registered dealer acting as
76 broker on behalf of a seller, or a registered dealer acting as
77 broker on behalf of the purchaser may be deemed to be the
78 selling dealer. This exemption shall not be allowed unless:
79 a. The purchaser removes a qualifying boat, as described in
80 sub-subparagraph f., from the state within 90 days after the
81 date of purchase or extension, or the purchaser removes a
82 nonqualifying boat or an aircraft from this state within 10 days
83 after the date of purchase or, when the boat or aircraft is
84 repaired or altered, within 20 days after completion of the
85 repairs or alterations; or if the aircraft will be registered in
86 a foreign jurisdiction and:
87 (I) Application for the aircraft’s registration is properly
88 filed with a civil airworthiness authority of a foreign
89 jurisdiction within 10 days after the date of purchase;
90 (II) The purchaser removes the aircraft from the state to a
91 foreign jurisdiction within 10 days after the date the aircraft
92 is registered by the applicable foreign airworthiness authority;
93 and
94 (III) The aircraft is operated in the state solely to
95 remove it from the state to a foreign jurisdiction.
96
97 For purposes of this sub-subparagraph, the term “foreign
98 jurisdiction” means any jurisdiction outside of the United
99 States or any of its territories;
100 b. The purchaser, within 90 days from the date of
101 departure, provides the department with written proof that the
102 purchaser licensed, registered, titled, or documented the boat
103 or aircraft outside the state. If such written proof is
104 unavailable, within 90 days the purchaser shall provide proof
105 that the purchaser applied for such license, title,
106 registration, or documentation. The purchaser shall forward to
107 the department proof of title, license, registration, or
108 documentation upon receipt;
109 c. The purchaser, within 30 days after removing the boat or
110 aircraft from Florida, furnishes the department with proof of
111 removal in the form of receipts for fuel, dockage, slippage,
112 tie-down, or hangaring from outside of Florida. The information
113 so provided must clearly and specifically identify the boat or
114 aircraft;
115 d. The selling dealer, within 30 days after the date of
116 sale, provides to the department a copy of the sales invoice,
117 closing statement, bills of sale, and the original affidavit
118 signed by the purchaser attesting that he or she has read the
119 provisions of this section;
120 e. The seller makes a copy of the affidavit a part of his
121 or her record for as long as required by s. 213.35; and
122 f. Unless the nonresident purchaser of a boat of 5 net tons
123 of admeasurement or larger intends to remove the boat from this
124 state within 10 days after the date of purchase or when the boat
125 is repaired or altered, within 20 days after completion of the
126 repairs or alterations, the nonresident purchaser applies to the
127 selling dealer for a decal which authorizes 90 days after the
128 date of purchase for removal of the boat. The nonresident
129 purchaser of a qualifying boat may apply to the selling dealer
130 within 60 days after the date of purchase for an extension decal
131 that authorizes the boat to remain in this state for an
132 additional 90 days, but not more than a total of 180 days,
133 before the nonresident purchaser is required to pay the tax
134 imposed by this chapter. The department is authorized to issue
135 decals in advance to dealers. The number of decals issued in
136 advance to a dealer shall be consistent with the volume of the
137 dealer’s past sales of boats which qualify under this sub
138 subparagraph. The selling dealer or his or her agent shall mark
139 and affix the decals to qualifying boats in the manner
140 prescribed by the department, before delivery of the boat.
141 (I) The department is hereby authorized to charge dealers a
142 fee sufficient to recover the costs of decals issued, except the
143 extension decal shall cost $425.
144 (II) The proceeds from the sale of decals will be deposited
145 into the administrative trust fund.
146 (III) Decals shall display information to identify the boat
147 as a qualifying boat under this sub-subparagraph, including, but
148 not limited to, the decal’s date of expiration.
149 (IV) The department is authorized to require dealers who
150 purchase decals to file reports with the department and may
151 prescribe all necessary records by rule. All such records are
152 subject to inspection by the department.
153 (V) Any dealer or his or her agent who issues a decal
154 falsely, fails to affix a decal, mismarks the expiration date of
155 a decal, or fails to properly account for decals will be
156 considered prima facie to have committed a fraudulent act to
157 evade the tax and will be liable for payment of the tax plus a
158 mandatory penalty of 200 percent of the tax, and shall be liable
159 for fine and punishment as provided by law for a conviction of a
160 misdemeanor of the first degree, as provided in s. 775.082 or s.
161 775.083.
162 (VI) Any nonresident purchaser of a boat who removes a
163 decal before permanently removing the boat from the state, or
164 defaces, changes, modifies, or alters a decal in a manner
165 affecting its expiration date before its expiration, or who
166 causes or allows the same to be done by another, will be
167 considered prima facie to have committed a fraudulent act to
168 evade the tax and will be liable for payment of the tax plus a
169 mandatory penalty of 200 percent of the tax, and shall be liable
170 for fine and punishment as provided by law for a conviction of a
171 misdemeanor of the first degree, as provided in s. 775.082 or s.
172 775.083.
173 (VII) The department is authorized to adopt rules necessary
174 to administer and enforce this subparagraph and to publish the
175 necessary forms and instructions.
176 (VIII) The department is hereby authorized to adopt
177 emergency rules pursuant to s. 120.54(4) to administer and
178 enforce the provisions of this subparagraph.
179
180 If the purchaser fails to remove the qualifying boat from this
181 state within the maximum 180 days after purchase or a
182 nonqualifying boat or an aircraft from this state within 10 days
183 after purchase or, when the boat or aircraft is repaired or
184 altered, within 20 days after completion of such repairs or
185 alterations, or permits the boat or aircraft to return to this
186 state within 6 months from the date of departure, except as
187 provided in s. 212.08(7)(fff), or if the purchaser fails to
188 furnish the department with any of the documentation required by
189 this subparagraph within the prescribed time period, the
190 purchaser shall be liable for use tax on the cost price of the
191 boat or aircraft and, in addition thereto, payment of a penalty
192 to the Department of Revenue equal to the tax payable. This
193 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
194 The maximum 180-day period following the sale of a qualifying
195 boat tax-exempt to a nonresident may not be tolled for any
196 reason.
197 Section 2. This act shall take effect upon becoming a law.