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House Bill 0835




    Florida House of Representatives - 1997                 HB 835

        By Representatives Ziebarth, Bitner, Posey, Livingston,
    Culp and Wallace





  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.11, F.S.;

  4         authorizing, rather than requiring, taxpayers

  5         who are required to remit taxes by electronic

  6         funds transfer to make returns in a form

  7         initiated through an electronic data

  8         interchange; providing an effective date.

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10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Paragraph (f) of subsection (1) of section

13  212.11, Florida Statutes, 1996 Supplement, is amended to read:

14         212.11  Tax returns and regulations.--

15         (1)

16         (f)1.  A taxpayer who is required to remit taxes by

17  electronic funds transfer may elect to shall make a return in

18  a form that is initiated through an electronic data

19  interchange.  The acceptable method of transfer, the method,

20  form, and content of the electronic data interchange, giving

21  due regard to developing uniform standards for formats as

22  adopted by the American National Standards Institute, the

23  circumstances under which an electronic data interchange shall

24  serve as a substitute for the filing of another form of

25  return, and the means, if any, by which taxpayers will be

26  provided with acknowledgments, shall be as prescribed by the

27  department.

28         2.  The department may waive the requirement to make a

29  return through an electronic data interchange due to problems

30  arising from the taxpayer's computer capabilities, data

31  systems changes, and taxpayer operating procedures.  To obtain

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    Florida House of Representatives - 1997                 HB 835

    559-133A-97






  1  a waiver, the taxpayer shall demonstrate in writing to the

  2  department that such circumstances exist.

  3         Section 2.  This act shall take effect July 1, 1997.

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  6                          HOUSE SUMMARY

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      Authorizes, rather than requires, taxpayers who are
  8    required to remit sales taxes by electronic funds
      transfer to make returns in a form initiated through an
  9    electronic data interchange.

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