House Bill 0545

    Florida House of Representatives - 2000                 HB 545

        By Representative Wiles






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.12, F.S.;

  4         providing that, when a dealer's records are

  5         adequate but voluminous and the Department of

  6         Revenue statistically samples those records to

  7         determine the dealer's tax liability,

  8         overpayments shall be projected over the entire

  9         audit period, and the tax liability reduced or

10         refund made as necessary; providing an

11         effective date.

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

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15         Section 1.  Paragraph (c) of subsection (6) of section

16  212.12, Florida Statutes, is amended to read:

17         212.12  Dealer's credit for collecting tax; penalties

18  for noncompliance; powers of Department of Revenue in dealing

19  with delinquents; brackets applicable to taxable transactions;

20  records required.--

21         (6)

22         (c)1.  If the records of a dealer are adequate but

23  voluminous in nature and substance, the department may

24  statistically sample such records, except for fixed assets,

25  and project the audit findings derived therefrom over the

26  entire audit period to determine the proportion that taxable

27  retail sales bear to total retail sales or the proportion that

28  taxable purchases bear to total purchases.  In order to

29  conduct such a sample, the department must first make a good

30  faith effort to reach an agreement with the dealer, which

31  agreement provides for the means and methods to be used in the

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






    Florida House of Representatives - 2000                 HB 545

    589-144-00






  1  sampling process.  In the event that no agreement is reached,

  2  the dealer is entitled to a review by the executive director.

  3         2.  For the purposes of sampling pursuant to

  4  subparagraph 1. the department shall project any overpayments

  5  derived therefrom over the entire audit period. In determining

  6  total tax liability, the department shall reduce the tax

  7  liability as derived from the sample by the amount of

  8  overpayments derived by the sample. In the event the

  9  department determines from the sample results that the dealer

10  has a tax credit, the department shall provide the findings of

11  the sample to the Comptroller for repayment of funds paid into

12  the State Treasury through error pursuant to s. 215.26.

13         Section 2.  This act shall take effect upon becoming a

14  law.

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17                          HOUSE SUMMARY

18
      Provides that, when a sales tax dealer's records are
19    adequate but voluminous and the Department of Revenue
      statistically samples those records to determine the
20    dealer's tax liability, overpayments shall be projected
      over the entire audit period, and the tax liability
21    reduced or refund made as necessary.

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