Senate Bill 0818

CODING: Words stricken are deletions; words underlined are additions.



    Florida Senate - 1999                                   SB 818

    By Senator Sullivan





    22-636A-99

  1                      A bill to be entitled

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

  3         other transactions; amending s. 212.0515, F.S.;

  4         revising the calculation of taxes on food,

  5         beverages, and other items of tangible personal

  6         property sold from vending machines;

  7         eliminating the requirement for a certificate;

  8         eliminating a monetary penalty; providing an

  9         effective date.

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

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13         Section 1.  Subsections (2), (5), (6), (7), and (8) of

14  section 212.0515, Florida Statutes, 1998 Supplement, are

15  amended to read:

16         212.0515  Sales from vending machines; sales to vending

17  machine operators; special provisions; registration;

18  penalties.--

19         (2)  Notwithstanding any other provision of law, the

20  amount of the tax to be paid on food, beverages, or other

21  items of tangible personal property that are sold in vending

22  machines shall be calculated by dividing the gross receipts

23  from such sales for the applicable reporting period by a

24  divisor, determined as provided in this subsection, to compute

25  gross taxable sales, and then subtracting gross taxable sales

26  from gross receipts to arrive at the amount of tax due. The

27  divisor is shall be equal to the sum of 1.0615 1.0665 for

28  beverage and food items, 1.0645 for food items, or 1.0659 for

29  other items of tangible personal property, except that for

30  counties with a 0.5 percent sales surtax rate the divisor is

31  shall be equal to the sum of 1.0654 for beverage and food

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    Florida Senate - 1999                                   SB 818
    22-636A-99




  1  items or 1.0707 for beverages and other items of tangible

  2  personal property, 1.0686 for food items; for counties with a

  3  0.75 percent sales surtax rate the divisor is equal to the sum

  4  of 1.0674 for beverage and food items or 1.0727 for other

  5  items of tangible personal property; for counties with a 1

  6  percent sales surtax rate the divisor is shall be equal to the

  7  sum of 1.0693 for beverage and food items or 1.0749 for

  8  beverages and other items of tangible personal property, or

  9  1.0726 for food items; and for counties with a 1.5 percent

10  sales surtax rate the divisor is shall be equal to the sum of

11  1.0732 for beverage and food items or 1.0791 for beverages and

12  other items of tangible personal property or 1.0767 for food

13  items. However, the amount of the tax to be paid on natural

14  fluid milk, homogenized milk, pasteurized milk, whole milk,

15  chocolate milk, or similar milk products, natural fruit

16  juices, or natural vegetable juices shall be calculated using

17  the divisor that is specified for food items. If an operator

18  cannot account for each type of item sold through a vending

19  machine, the highest tax rate shall be used for all products

20  sold through that machine.

21         (5)(a)  Each operator who purchases food or beverages

22  for resale in vending machines shall annually provide to the

23  dealer from whom the items are purchased a certificate on a

24  form prescribed and issued by the department. The certificate

25  must affirmatively state that the purchaser is a vending

26  machine operator.  The certificate shall initially be provided

27  upon the first transaction between the parties and by November

28  1 of each year thereafter.

29         (b)  A penalty of $250 is imposed on any operator who

30  fails to comply with the requirements of this subsection or

31  who provides the dealer with false information.  Penalties

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    Florida Senate - 1999                                   SB 818
    22-636A-99




  1  accrue interest as provided for delinquent taxes under this

  2  chapter and apply in addition to all other applicable taxes,

  3  interest, and penalties.

  4         (5)(6)  The provisions of this section do not apply to

  5  vending machines owned and operated by churches, synagogues,

  6  or nonprofit or charitable organizations exempt pursuant to s.

  7  212.08(7)(z).

  8         (6)(7)  In addition to any other penalties imposed by

  9  this chapter, a person who knowingly and willfully violates

10  any provision of this section commits a misdemeanor of the

11  second degree, punishable as provided in s. 775.082 or s.

12  775.083.

13         (7)(8)  The department may adopt rules necessary to

14  administer the provisions of this section and may establish a

15  schedule for phasing in the requirement that existing notices

16  be replaced with revised notices displayed on vending

17  machines.

18         Section 2.  This act shall take July 1, 1999.

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20            *****************************************

21                          SENATE SUMMARY

22    Revises the method of calculating sales taxes on food,
      beverages, and other items of tangible personal property
23    sold from vending machines. Eliminates a certificate
      requirement and monetary penalty for vending machine
24    operators.

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