Senate Bill 2302 (2002) - The Florida Senate

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CS/SB 2302: Tax Administration

GENERAL BILL by Finance and Taxation ; Pruitt

Tax Administration; eliminates provisions for temporary exemption certificates; reinstates retroactively sales tax exemption for parent-teacher organizations & parent-teacher associations; replaces definition of term "section 38 property" with express definition of terms "industrial machinery & equipment" & "motion picture & video equipment"; provides for treatment of Indian tribes under Unemployment Compensation Law, etc. Amends FS.

Effective Date: Upon becoming law except as otherwise provided
Last Action: 3/22/2002 Senate - Read third time -SJ 02004; Amendment(s) adopted -SJ 02005; Substituted HB 165 -SJ 02005; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 165 (Ch. 2002-271), CS/SB 426 (Ch. 2002-218), SB 1104 (Ch. 2002-171)
Bill Text: Web Page | PDF

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Bill History

Date	Chamber	Action
1/22/2002	Senate	• Filed
2/19/2002	Senate	• Introduced, referred to Finance and Taxation; Commerce and Economic Opportunities; Appropriations Subcommittee on General Government; Appropriations -SJ 00272
2/25/2002	Senate	• On Committee agenda-- Finance and Taxation, 02/28/02, 9:15 am, 37-S
2/28/2002	Senate	• CS by Finance and Taxation; YEAS 8 NAYS 0 -SJ 00434; CS read first time on 03/06/02 -SJ 00448
3/4/2002	Senate	• Now in Commerce and Economic Opportunities -SJ 00434
3/13/2002	Senate	• Withdrawn from Commerce and Economic Opportunities -SJ 00507; Now in Appropriations Subcommittee on General Government
3/15/2002	Senate	• Withdrawn from Appropriations Subcommittee on General Government; Appropriations -SJ 00803; Placed on Calendar, on second reading
3/19/2002	Senate	• Placed on Special Order Calendar -SJ 01025; Read second time -SJ 00852; Amendment(s) adopted -SJ 00852; Ordered engrossed -SJ 00854
3/22/2002	Senate	• Read third time -SJ 02004; Amendment(s) adopted -SJ 02005; Substituted HB 165 -SJ 02005; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 165 (Ch. 2002-271), CS/SB 426 (Ch. 2002-218), SB 1104 (Ch. 2002-171)

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CS/SB 2302, Engrossed 1 (Current Bill Version) Posted 3/20/2002 at 2:09 AM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (8)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 1995	Tax Administration	Fiscal Policy & Resources	Similar	Last Action: 3/22/2002 H Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/HB 1511 (Ch. 2002-48), CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) Location:
S 426 (e2)		Campbell	Similar	Last Action: 5/1/2002 Approved by Governor; Chapter No. 2002-218; See also CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) Location:
H 169	Taxation	Weissman	Compare	Last Action: 3/22/2002 H Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) Location:
H 347	Motor Vehicle Warranty Enforcement	Baxley	Compare	Last Action: 12/12/2001 H Withdrawn from Transportation (RIC); Transportation & Economic Development Appropriations (FRC); Council for Ready Infrastructure; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) -HJ 00029 Location:
H 951	Certified Audits	Kallinger	Compare	Last Action: 3/7/2002 H Placed on Special Order Calendar; Substituted SB 1104; Laid on Table, Link/Iden/Sim/Compare passed, refer to SB 1104 (Ch. 2002-171), CS/SB 426 (Ch. 2002-218) -HJ 00911 Location:
H 2023	Taxpayer's Rights	Fiscal Policy & Resources	Compare	Last Action: 3/22/2002 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/CS/SB 1360 (Ch. 2002-18) Location:
S 1068	Excise Tax on Documents	Campbell	Compare	Last Action: 3/22/2002 S Died in Committee on Finance and Taxation, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) Location:
S 1104		Sullivan	Compare	Last Action: 4/24/2002 Approved by Governor; Chapter No. 2002-171; See also CS/SB 426 (Ch. 2002-218) Location:

Floor Amendments (2)

Amendment	Sponsor	Filed	Last Floor Action	Format
041784 - Amendment	Wasserman Schultz	3/20/2002 11:16 AM	Senate: Withdrawn 3/22/2002	Web Page PDF
801934 - Amendment	Burt	3/22/2002 2:03 PM	Senate: Adopted 3/22/2002	Web Page PDF

Citations - Statutes (34)

Citation	Catchline	Location in Bill Location In Bill Help
45.031	Judicial sales procedure.
55.202	Judgments, orders, and decrees; lien on personal property.
69.041	State named party; lien foreclosure, suit to quiet title.
201.02	Tax on deeds and other instruments relating to real property or interests in real property.
206.9825	Aviation fuel tax.
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
212.02	Definitions.
212.031	Lease or rental of or license in real property.
212.04	Admissions tax; rate, procedure, enforcement.
212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
212.084	Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
212.096	Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
212.098	Rural Job Tax Credit Program.
212.12	Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
213.015	Taxpayer rights.
213.053	Confidentiality and information sharing.
213.0535	Registration Information Sharing and Exchange Program.
213.21	Informal conferences; compromises.
213.24	Accrual of penalties and interest on deficiencies; deficiency billing costs.
213.255	Interest.
213.285	Certified audits.
213.30	Compensation for information relating to a violation of the tax laws.
213.755	Payment of taxes by electronic funds transfer.
220.03	Definitions.
220.181	Enterprise zone jobs credit.
336.021	County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
336.025	County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
443.131	Contributions.
443.1315
443.163	Electronic reporting.
624.509	Premium tax; rate and computation.
681.117	Fee.

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CS/SB 2302, Committee Substitute 1 Posted 3/5/2002 at 2:36 AM

Bill Text:	Web Page \| PDF

Analyses:	Finance and Taxation (Post-Meeting) 2/28/2002 (pdf)

Floor Amendments (11)

Amendment	Sponsor	Filed	Last Floor Action	Format
150196 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Withdrawn 3/19/2002	Web Page PDF
355654 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Adopted 3/19/2002	Web Page PDF
255046 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Adopted 3/19/2002	Web Page PDF
153164 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Adopted 3/19/2002	Web Page PDF
452304 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Adopted 3/19/2002	Web Page PDF
551920 - Amendment	Pruitt	3/18/2002 4:22 PM	Senate: Adopted 3/19/2002	Web Page PDF
851558 - Amendment	Pruitt	3/18/2002 4:24 PM	Senate: Adopted 3/19/2002	Web Page PDF
274920 - Amendment	Pruitt	3/18/2002 4:24 PM	Senate: Withdrawn 3/19/2002	Web Page PDF
651168 - Amendment	Pruitt	3/18/2002 4:24 PM	Senate: Adopted 3/19/2002	Web Page PDF
950712 - Amendment	Pruitt	3/18/2002 4:25 PM	Senate: Adopted 3/19/2002	Web Page PDF
153974 - Amendment	Pruitt	3/18/2002 4:25 PM	Senate: Adopted 3/19/2002	Web Page PDF

Citations - Statutes (31)

Citation	Catchline	Location in Bill Location In Bill Help
45.031	Judicial sales procedure.
55.202	Judgments, orders, and decrees; lien on personal property.
69.041	State named party; lien foreclosure, suit to quiet title.
206.9825	Aviation fuel tax.
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
212.02	Definitions.
212.031	Lease or rental of or license in real property.
212.04	Admissions tax; rate, procedure, enforcement.
212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
212.084	Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
212.096	Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
212.098	Rural Job Tax Credit Program.
212.12	Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
213.053	Confidentiality and information sharing.
213.0535	Registration Information Sharing and Exchange Program.
213.21	Informal conferences; compromises.
213.24	Accrual of penalties and interest on deficiencies; deficiency billing costs.
213.255	Interest.
213.285	Certified audits.
213.755	Payment of taxes by electronic funds transfer.
220.03	Definitions.
220.181	Enterprise zone jobs credit.
336.021	County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
336.025	County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
443.131	Contributions.
443.1315
443.163	Electronic reporting.
624.509	Premium tax; rate and computation.
681.117	Fee.

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SB 2302, Original Filed Version Posted 2/8/2002 at 12:41 AM

Bill Text:	Web Page \| PDF

Analyses:	None

Citations - Statutes (29)

Citation	Catchline	Location in Bill Location In Bill Help
45.031	Judicial sales procedure.
55.202	Judgments, orders, and decrees; lien on personal property.
69.041	State named party; lien foreclosure, suit to quiet title.
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
212.02	Definitions.
212.04	Admissions tax; rate, procedure, enforcement.
212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
212.084	Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
212.096	Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
212.098	Rural Job Tax Credit Program.
212.12	Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
213.053	Confidentiality and information sharing.
213.0535	Registration Information Sharing and Exchange Program.
213.21	Informal conferences; compromises.
213.24	Accrual of penalties and interest on deficiencies; deficiency billing costs.
213.255	Interest.
213.285	Certified audits.
213.755	Payment of taxes by electronic funds transfer.
220.03	Definitions.
220.181	Enterprise zone jobs credit.
336.021	County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
336.025	County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
443.131	Contributions.
443.1315
443.163	Electronic reporting.
624.509	Premium tax; rate and computation.
681.117	Fee.

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