Senate Bill 1382c1

    Florida Senate - 2000                           CS for SB 1382

    By the Committee on Fiscal Resource and Senator Sebesta





    314-2078-00

  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 that printers are not responsible for

  5         collecting said tax on printed materials under

  6         certain circumstances; providing for rules;

  7         providing an effective date.

  8

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

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11         Section 1.  Subsection (3) of section 212.06, Florida

12  Statutes, is amended to read:

13         212.06  Sales, storage, use tax; collectible from

14  dealers; "dealer" defined; dealers to collect from purchasers;

15  legislative intent as to scope of tax.--

16         (3)(a)  Except as provided in paragraph (b), every

17  dealer making sales, whether within or outside the state, of

18  tangible personal property for distribution, storage, or use

19  or other consumption, in this state, shall, at the time of

20  making sales, collect the tax imposed by this chapter from the

21  purchaser.

22         (b)  A purchaser of printed materials shall have sole

23  responsibility for the taxes imposed by this chapter on those

24  materials when the printer of the materials delivers them to

25  the United States Postal Service for mailing to persons other

26  than the purchaser located within and outside this state.

27  Printers of materials delivered by mail to persons, other than

28  the purchaser, located within and outside this state shall

29  have no obligation or responsibility for the payment or

30  collection of any taxes imposed under this chapter on those

31  materials. However, printers are obligated to collect the

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






    Florida Senate - 2000                           CS for SB 1382
    314-2078-00




  1  taxes imposed by this chapter on printed materials when all,

  2  or substantially all, of the materials will be mailed to

  3  persons located within this state. For purposes of the

  4  printer's tax collection obligation, there is a rebuttable

  5  presumption that all materials printed at a facility are

  6  mailed to persons located within the same state as that in

  7  which the facility is located. A certificate provided by the

  8  purchaser to the printer concerning the delivery of the

  9  printed materials for that purchase or all purchases shall be

10  sufficient for purposes of rebutting the presumption created

11  in this paragraph.

12         Section 2.  The Department of Revenue is authorized to

13  adopt rules and prescribe forms to implement the provisions of

14  this act.

15         Section 3.  This act shall take effect July 1, 2000.

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17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                             SB 1382

19

20  The Committee Substitutes makes the following changes to SB
    1382:
21
    1) Clarifies that the purchaser of printed materials shall
22  have sole responsibility for the taxes imposed by chapter 212,
    F.S., on those materials when the printer of the materials
23  delivers them to the United States Postal Service for mailing
    to persons other than the purchaser, located within and
24  outside Florida.

25  2) States that a certificate provided by the purchaser to the
    printer concerning the delivery of the printed materials for
26  that purchase or all purchases shall be sufficient for
    purposes of rebutting the presumption created in the bill.
27
    3) Authorizes the DOR to adopt rules and forms to implement
28  the provisions of the bill.

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