The Florida Senate

HB 1355: Streamlined Sales & Use Tax

GENERAL BILL by Seiler

Streamlined Sales & Use Tax; redefines terms & defines terms for purposes of sales & use taxes; deletes provisions re rental or lease of motor vehicles; provides for determination of location of sale or recharge of prepaid calling arrangements; provides time for applying changes in local option tax rates; revises provisions re refunds; prescribes additional guidelines & procedures re dealer credits for taxes paid on worthless accounts, etc. Amends Chs. 212, 213.

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• Bill History

  Date	Chamber	Action
  2/25/2004	House	• Prefiled
  3/2/2004	House	• Introduced -HJ 00104
  3/4/2004	House	• Referred to Commerce; Finance & Tax; Commerce & Local Affairs Appropriations (AP); Appropriations -HJ 00218
  4/12/2004	House	• On Committee agenda-- Commerce, 04/14/04, 3:15 pm, 404-H --Workshop
  4/30/2004	House	• Died in Committee on Commerce

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• HB 1355, Original Filed Version (Current Bill Version) Posted 2/25/2004 at 3:54 PM

  Bill Text:	Web Page | PDF

  Analyses:	Commerce (Post-Meeting) (pdf)

  Related Bills (2)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 1685	Sales, Use, & Other Transactions Tax	Stargel	Similar	Last Action: 4/30/2004 H Died in Committee on Commerce Location:
  S 1072 (c1)	Streamlined Sales & Use Tax	Campbell	Similar	Last Action: 4/30/2004 H Died in Messages Location:

  Citations - Statutes (18)

  Citation	Catchline	Location in Bill Location In Bill Help
  212.02	Definitions.
  212.05	Sales, storage, use tax.
  212.054	Discretionary sales surtax; limitations, administration, and collection.
  212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
  212.0596	Taxation of mail order sales.
  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.
  212.094
  212.095	Refunds.
  212.15	Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
  212.17	Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.
  212.183	Rules for self-accrual of sales tax.
  213.052
  213.0521
  213.21	Informal conferences; compromises.
  213.256	Simplified Sales and Use Tax Administration Act.
  213.2567

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