House Bill 0545c1

    Florida House of Representatives - 2000              CS/HB 545

        By the Committee on Business Regulation & Consumer Affairs
    and Representatives Wiles, Hafner, Ritchie, Turnbull, Ryan,
    Levine and Henriquez




  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         revising provisions which authorize the

  5         Department of Revenue to sample a dealer's

  6         records when such records are adequate but

  7         voluminous, in order to determine the dealer's

  8         tax liability; providing that overpayments and

  9         deficiencies shall be projected over the entire

10         audit period, and the tax deficiency reduced or

11         refund made as necessary; providing intent;

12         providing an effective date.

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

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

17  212.12, Florida Statutes, is amended to read:

18         212.12  Dealer's credit for collecting tax; penalties

19  for noncompliance; powers of Department of Revenue in dealing

20  with delinquents; brackets applicable to taxable transactions;

21  records required.--

22         (6)

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

24  voluminous in nature and substance, the department may

25  statistically sample such records, except for fixed assets,

26  and project the audit findings derived therefrom over the

27  entire audit period to determine the proportion that taxable

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

29  taxable purchases bear to total purchases.  In order to

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

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

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






    Florida House of Representatives - 2000              CS/HB 545

    190-973-00






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

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

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

  4         2.  For the purposes of sampling pursuant to

  5  subparagraph 1., the department shall project any deficiencies

  6  and overpayments derived therefrom over the entire audit

  7  period. In determining the dealer's compliance, the department

  8  shall reduce any tax deficiency as derived from the sample by

  9  the amount of any overpayment derived from the sample. In the

10  event the department determines from the sample results that

11  the dealer has a net tax overpayment, the department shall

12  provide the findings of this overpayment to the Comptroller

13  for repayment of funds paid into the State Treasury through

14  error pursuant to s. 215.26.

15         Section 2.  It is the intent of the Legislature that

16  this act clarify rather than change existing law. Further,

17  this act shall apply to all tax periods that are still open

18  for assessment or refund when this act takes effect, including

19  tax periods that are the subject of assessment or refund

20  claims that are pending in administrative or judicial

21  proceedings when this act takes effect.

22         Section 3.  This act shall take effect upon becoming a

23  law.

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