Florida Senate - 2023                              CS for SB 116
       
       
        
       By the Committee on Commerce and Tourism; and Senator Rodriguez
       
       
       
       
       
       577-02079-23                                           2023116c1
    1                        A bill to be entitled                      
    2         An act relating to taxation of investigation services;
    3         amending s. 212.08, F.S.; defining the terms “private
    4         investigation services” and “small private
    5         investigative agency”; providing a sales tax exemption
    6         for the sale of private investigation services by a
    7         small private investigative agency to a client;
    8         providing applicability; authorizing the Department of
    9         Revenue to adopt emergency rules; providing for
   10         expiration of such authority; providing effective
   11         dates.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Paragraph (qqq) is added to subsection (7) of
   16  section 212.08, Florida Statutes, to read:
   17         212.08 Sales, rental, use, consumption, distribution, and
   18  storage tax; specified exemptions.—The sale at retail, the
   19  rental, the use, the consumption, the distribution, and the
   20  storage to be used or consumed in this state of the following
   21  are hereby specifically exempt from the tax imposed by this
   22  chapter.
   23         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   24  entity by this chapter do not inure to any transaction that is
   25  otherwise taxable under this chapter when payment is made by a
   26  representative or employee of the entity by any means,
   27  including, but not limited to, cash, check, or credit card, even
   28  when that representative or employee is subsequently reimbursed
   29  by the entity. In addition, exemptions provided to any entity by
   30  this subsection do not inure to any transaction that is
   31  otherwise taxable under this chapter unless the entity has
   32  obtained a sales tax exemption certificate from the department
   33  or the entity obtains or provides other documentation as
   34  required by the department. Eligible purchases or leases made
   35  with such a certificate must be in strict compliance with this
   36  subsection and departmental rules, and any person who makes an
   37  exempt purchase with a certificate that is not in strict
   38  compliance with this subsection and the rules is liable for and
   39  shall pay the tax. The department may adopt rules to administer
   40  this subsection.
   41         (qqq) Small private investigative agencies.—
   42         1. As used in this paragraph, the term:
   43         a. “Private investigation services” has the same meaning as
   44  the term “private investigation” as defined in s. 493.6101(17).
   45         b. “Small private investigative agency” means a private
   46  investigator licensed under s. 493.6201 which:
   47         (I) Employs three or fewer full-time or part-time
   48  employees, including those performing services pursuant to an
   49  employee leasing arrangement as defined in s. 468.520(4), in
   50  total; and
   51         (II) During the previous calendar year, performed private
   52  investigation services otherwise taxable under this chapter in
   53  which the charges for the services performed were less than
   54  $150,000 for all its businesses related through common
   55  ownership.
   56         2. The sale of private investigation services by a small
   57  private investigative agency to a client is exempt from the tax
   58  imposed by this chapter.
   59         3. The exemption provided by this paragraph may not apply
   60  in the first calendar year a small private investigative agency
   61  conducts sales of private investigation services taxable under
   62  this chapter.
   63         Section 2. (1) The Department of Revenue may, and all
   64  conditions are deemed met to, adopt emergency rules pursuant to
   65  s. 120.54(4), Florida Statutes, for the purpose of implementing
   66  the amendment made by this act to s. 212.08, Florida Statutes.
   67         (2) Notwithstanding any other law, emergency rules adopted
   68  pursuant to this section are effective for 6 months after
   69  adoption and may be renewed during the pendency of procedures to
   70  adopt permanent rules addressing the subject of the emergency
   71  rules.
   72         (3) This section shall take effect upon this act becoming a
   73  law and expires January 1, 2027.
   74         Section 3. Except as otherwise expressly provided in this
   75  act and except for this section, which shall take effect upon
   76  this act becoming a law, this act shall take effect July 1,
   77  2023.