CODING: Words stricken are deletions; words underlined are additions.House Bill 3293
Florida House of Representatives - 1998 HB 3293
By Representative Barreiro
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.06, F.S.;
4 providing an exemption for the sale, use,
5 consumption, or storage of tangible personal
6 property within a specified area if the
7 property is purchased by certain cruise
8 passengers; defining "specified area";
9 providing requirements for such purchases;
10 requiring the purchaser to furnish certain
11 information under oath to the dealer; providing
12 penalties; specifying transactions to which the
13 exemption does not apply; requiring that the
14 property be removed from the state within a
15 specified period; providing for application of
16 use tax and a penalty if the property is not
17 removed from the state; providing
18 responsibilities of persons transporting
19 persons for hire in foreign commerce; providing
20 for issuance of a cruise arrival-departure card
21 to passengers; providing card requirements;
22 requiring notification to the Department of
23 Revenue of any card issued to a person who is
24 not a cruise passenger; requiring maintenance
25 of records; providing a penalty for issuance of
26 a fraudulent card for the purpose of evading
27 tax; providing an effective date.
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29 Be It Enacted by the Legislature of the State of Florida:
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Florida House of Representatives - 1998 HB 3293
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1 Section 1. Subsection (13) is added to section 212.06,
2 Florida Statutes, to read:
3 212.06 Sales, storage, use tax; collectible from
4 dealers; "dealer" defined; dealers to collect from purchasers;
5 legislative intent as to scope of tax.--
6 (13)(a)1. This chapter does not apply to the sale,
7 use, consumption, or storage of tangible personal property
8 within a specified area, which property will be removed from
9 this state by a purchaser who either is, or will be, a
10 passenger on a boat cruise and who, at the time of taking
11 delivery of the property, does not make his or her permanent
12 place of abode in this state.
13 2. For the purposes of this subsection, "specified
14 area" means an area as defined by s. 189.403(3) that includes
15 boundaries contiguous to a large body of water and the
16 right-of-way to a rapid transportation system, located within
17 a county as defined by s. 125.011(1).
18 (b) This subsection does not apply unless:
19 1. The purchaser, at the time of sale, furnishes the
20 selling dealer a valid arrival-departure card and picture
21 identification.
22 2. The purchase is made within 2 days prior to the
23 purchaser's departure on a boat cruise transporting persons
24 for hire in foreign commerce, or within 2 days after the
25 purchaser's arrival on a boat cruise transporting persons for
26 hire in foreign commerce. Boat cruises transporting persons
27 outside the boundaries of this state which do not dock at
28 destination points outside of this state are not considered to
29 be transporting persons for hire in foreign commerce for
30 purposes of this subsection.
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Florida House of Representatives - 1998 HB 3293
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1 3. The purchaser, at the time of purchase, furnishes
2 the selling dealer a statement which includes the purchaser's
3 name, address, cruise arrival-departure card number, and any
4 other information that the department may require. The
5 statement shall be dated and signed, under oath, by the
6 purchaser and shall include the following sentence: "Under
7 penalties of perjury, I declare that I do not make my
8 permanent place of abode in the State of Florida, and I have
9 read the foregoing, and the facts alleged are true to the best
10 of my knowledge and belief."
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12 Any person who knowingly aids or assists in making any false
13 or fraudulent statement under this paragraph for the purpose
14 of evading tax, in addition to being liable for payment of the
15 tax plus a mandatory penalty of 200 percent of the tax,
16 commits a felony of the third degree, punishable as provided
17 in s. 775.082, s. 775.083, or s. 775.084.
18 (c) This subsection does not apply to:
19 1. The sale of food or drinks.
20 2. Sales through vending or amusement machines.
21 3. The lease or rental of tangible personal property.
22 4. Tangible personal property that will be used at any
23 time in this state in any employment, trade, business, or
24 profession.
25 (d) If the purchaser fails to remove the property from
26 this state within 30 days after the date of purchase, the
27 purchaser shall be liable for use tax on the cost price of the
28 property, in addition to payment of a penalty equal to the
29 amount of use tax due. This penalty is in lieu of the penalty
30 imposed by s. 212.12(2), and shall be mandatory and shall not
31 be waived by the department.
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Florida House of Representatives - 1998 HB 3293
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1 (e)1. The person engaged in the business of
2 transporting persons for hire in foreign commerce is
3 responsible for issuing the cruise arrival-departure card to a
4 passenger. The arrival-departure card must contain: the
5 passenger's name and address; the applicable passport or visa
6 number; the cruise owner's name and address; the name of the
7 port from which the cruise has originated or will originate
8 and the scheduled date of departure; the name of the port of
9 termination and the scheduled date of arrival; and a unique
10 number which individually identifies the passenger to whom the
11 arrival-departure card was issued.
12 2. Any person issuing a cruise arrival-departure card
13 to a person who was not a passenger on the boat cruise for
14 which the cruise arrival-departure card was issued shall
15 notify the department, within 30 calendar days from the date
16 of issuance, of the name and address of the person to whom the
17 cruise arrival-departure card was issued.
18 3. The person issuing a passenger a cruise
19 arrival-departure card shall maintain records of all persons
20 to whom such cards were issued.
21 4. Any person who issues a false or fraudulent
22 arrival-departure card to any passenger for the purpose of
23 evading tax is liable for a mandatory penalty of $1,000 for
24 each violation.
25 Section 2. This act shall take effect July 1 of the
26 year in which enacted.
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Florida House of Representatives - 1998 HB 3293
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2 HOUSE SUMMARY
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Provides a tax exemption for the sale, use, consumption,
4 or storage of tangible personal property within a
specified area when purchased by a cruise passenger who
5 is not a Florida resident and who removes the property
from the state within 30 days. Defines "specified area"
6 as an independent special district contiguous to a large
body of water and rapid transit right-of-way in Dade
7 County. Provides time limitations on such sales and
requires the purchaser to furnish the dealer an
8 arrival-departure card and certain information under
oath. Specifies transactions to which the exemption does
9 not apply. Provides for application of use tax and a
penalty if the property is not removed from the state
10 within 30 days. Provides that it is the responsibility
of the person operating the cruise to issue
11 arrival-departure cards to passengers and provides
requirements for such cards. Requires that records be
12 kept and requires that the Department of Revenue be
notified of any card issued to a person who is not a
13 passenger. Provides penalties for false statements and
issuance of fraudulent cards for the purpose of evading
14 tax.
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