Skip to Navigation | Skip to Main Content | Skip to Site Map

FLHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

Glossary of Legislative Terms

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.

Effective Date: 01/01/2005
 Last Action: 4/30/2004 House - Died in Committee on Commerce
Bill Text: Web Page | PDF

View By Bill Version View By Category

Expand All Collapse All

  • 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

    Top of SectionTop of Page

  • 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

    Top of SectionTop of Page