HB 1685

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending s. 212.02, F.S.; redefining the
4	terms "lease," "let," "rental," "sales price," and
5	"tangible personal property" and defining the terms
6	"agent," "seller," "certified service provider," "direct
7	mail," "prewritten computer software," and "delivery
8	charges" for purposes of sales and use taxes; providing
9	applicability; amending s. 212.05, F.S.; deleting
10	provisions relating to the rental or lease of motor
11	vehicles; providing for determination of the location of
12	the sale or recharge of prepaid calling arrangements;
13	amending s. 212.054, F.S.; providing the time for applying
14	changes in local option tax rates; providing guidelines
15	for determining the situs of certain transactions;
16	providing for notice of a change in a local option sales
17	tax rate; providing for applicability of s. 202.22(2),
18	F.S., relating to determination of local tax situs, for
19	the purpose of providing and maintaining a database of
20	sales and use tax rates for local jurisdictions; amending
21	s. 212.06, F.S.; defining terms; providing general rules
22	for determining the location of transactions involving the
23	retail sale of tangible personal property, digital goods,
24	or services and for the lease or rental of tangible
25	personal property; requiring certain business purchasers
26	to obtain multiple points of use exemption forms;
27	providing for use of such forms; requiring certain
28	purchasers of direct mail to obtain a direct mail form;
29	providing for the use of such form; amending s. 212.08,
30	F.S., relating to exemptions from the sales and use tax;
31	defining and redefining terms used with respect to the
32	exemption for general groceries; defining and redefining
33	terms used with respect to the exemption for medical
34	products and supplies; revising that exemption; amending
35	s. 212.095, F.S.; revising provisions relating to refunds;
36	creating s. 212.094, F.S.; providing that a purchaser
37	seeking a refund or credit under ch. 212, F.S., must
38	submit a written request for the refund or credit;
39	providing a time period within which the dealer shall
40	respond to the written request; amending s. 212.17, F.S.;
41	prescribing additional guidelines and procedures with
42	respect to dealer credits for taxes paid on worthless
43	accounts; creating s. 213.052, F.S.; providing for notice
44	of state sales or use tax rate changes; creating s.
45	213.0521, F.S.; providing the effective date for state
46	sales and use tax rate changes; amending s. 213.21, F.S.;
47	providing for amnesty to certain sellers for uncollected
48	or unpaid sales and use taxes; amending s. 213.256, F.S.,
49	relating to simplified sales and use tax administration;
50	defining terms; providing that authority to administer the
51	Streamlined Sales and Use Tax Agreement rests with a
52	governing board comprised of representatives of member
53	states; providing for continuing effect of the agreement;
54	providing for annual recertification by member states;
55	creating s. 213.2567, F.S.; providing for the registration
56	of sellers, the certification of a person as a certified
57	service provider, and the certification of a software
58	program as a certified automated system by the governing
59	board under the Streamlined Sales and Use Tax Agreement;
60	amending s. 212.055, 212.07, 212.15, and 212.183, F.S.;
61	conforming cross references; repealing s. 212.0596(6),
62	F.S., relating to the exemption from collecting and
63	remitting any local option surtax for certain dealers who
64	make mail order sales; declaring legislative intent;
65	providing for the adoption of emergency rules; providing
66	an effective date.
67
68	Be It Enacted by the Legislature of the State of Florida:
69
70	Section 1.  Paragraph (g) of subsection (10) and
71	subsections (16) and (19) of section 212.02, Florida Statutes,
72	are amended, and subsections (35), (36), (37), (38), (39), and
73	(40) are added to said section, to read:
74	212.02  Definitions.--The following terms and phrases when
75	used in this chapter have the meanings ascribed to them in this
76	section, except where the context clearly indicates a different
77	meaning:
78	(10)  "Lease," "let," or "rental" means leasing or renting
79	of living quarters or sleeping or housekeeping accommodations in
80	hotels, apartment houses, roominghouses, tourist or trailer
81	camps and real property, the same being defined as follows:
82	(g)1.  "Lease," "let," or "rental" also means any transfer
83	of possession or control of tangible personal property for a
84	fixed or indeterminate term for consideration. A clause for a
85	future option to purchase the equipment or to extend the
86	agreement does not preclude an agreement from being a lease or
87	rental. This definition shall be used for sales and use tax
88	purposes regardless of whether a transaction is characterized as
89	a lease or rental under generally accepted accounting
90	principles, the Internal Revenue Code, the Uniform Commercial
91	Code, or other provisions of federal, state, or local law. This
92	definition includes agreements covering motor vehicles and
93	trailers when the amount of consideration may be increased or
94	decreased by reference to the amount realized upon sale or
95	disposition of the property as defined in 26 U.S.C. s.
96	7701(h)(1). This definition does not include:
97	a.  A transfer of possession or control of property under a
98	security agreement or deferred payment plan that requires the
99	transfer of title upon completion of the required payments;
100	b.  A transfer of possession or control of property under
101	an agreement that requires the transfer of title upon completion
102	of required payments and payment of an option price that does
103	not exceed the greater of $100 or 1 percent of the total
104	required payments; or
105	c.  Providing tangible personal property along with an
106	operator for a fixed or indeterminate period of time. A
107	condition of this exclusion is that the operator is necessary
108	for the equipment to perform as designed. For the purpose of
109	this sub-subparagraph, an operator must do more than maintain,
110	inspect, or set up the tangible personal property the leasing or
111	rental of tangible personal property and the possession or use
112	thereof by the lessee or rentee for a consideration, without
113	transfer of the title of such property, except as expressly
114	provided to the contrary herein.
115	2.  The term "lease," "let," or "rental" does not mean
116	hourly, daily, or mileage charges, to the extent that such
117	charges are subject to the jurisdiction of the United States
118	Interstate Commerce Commission, when such charges are paid by
119	reason of the presence of railroad cars owned by another on the
120	tracks of the taxpayer, or charges made pursuant to car service
121	agreements. The term "lease," "let," "rental," or "license" does
122	not include payments made to an owner of high-voltage bulk
123	transmission facilities in connection with the possession or
124	control of such facilities by a regional transmission
125	organization, independent system operator, or similar entity
126	under the jurisdiction of the Federal Energy Regulatory
127	Commission. However, where two taxpayers, in connection with the
128	interchange of facilities, rent or lease property, each to the
129	other, for use in providing or furnishing any of the services
130	mentioned in s. 166.231, the term "lease or rental" means only
131	the net amount of rental involved.
132	(16)(a)  "Sales price" applies to the measure subject to
133	sales tax and means the total amount of consideration, including
134	cash, credit, property, and services, for which personal
135	property or services are sold, leased, or rented, valued in
136	money, whether received in money or otherwise, without any
137	deduction for the following:
138	1.  The seller's cost of the property sold;
139	2.  The cost of materials used, labor or service cost,
140	interest, losses, all costs of transportation to the seller, all
141	taxes imposed on the seller, and any other expense of the
142	seller;
143	3.  Charges by the seller for any services necessary to
144	complete the sale, other than delivery and installation charges;
145	4.  Delivery charges; and
146	5.  Installation charges.
147	(b)  The term "sales price" does not include;
148	1.  Trade-ins allowed and taken at the time of sale if the
149	amount is separately stated on the invoice, bill of sale, or
150	similar document given to the purchaser;
151	2.  Discounts, including cash, term, or coupons, which are
152	not reimbursed by a third party, which are allowed by a seller,
153	and which are taken by a purchaser at the time of sale;
154	3.  Interest, financing, and carrying charges from credit
155	extended on the sale of personal property or services, if the
156	amount is separately stated on the invoice, bill of sale, or
157	similar document given to the purchaser; and
158	4.  Any taxes legally imposed directly on the consumer
159	which are separately stated on the invoice, bill of sale, or
160	similar document given to the purchaser means the total amount
161	paid for tangible personal property, including any services that
162	are a part of the sale, valued in money, whether paid in money
163	or otherwise, and includes any amount for which credit is given
164	to the purchaser by the seller, without any deduction therefrom
165	on account of the cost of the property sold, the cost of
166	materials used, labor or service cost, interest charged, losses,
167	or any other expense whatsoever. "Sales price" also includes the
168	consideration for a transaction which requires both labor and
169	material to alter, remodel, maintain, adjust, or repair tangible
170	personal property. Trade-ins or discounts allowed and taken at
171	the time of sale shall not be included within the purview of
172	this subsection. "Sales price" also includes the full face value
173	of any coupon used by a purchaser to reduce the price paid to a
174	retailer for an item of tangible personal property; where the
175	retailer will be reimbursed for such coupon, in whole or in
176	part, by the manufacturer of the item of tangible personal
177	property; or whenever it is not practicable for the retailer to
178	determine, at the time of sale, the extent to which
179	reimbursement for the coupon will be made. The term "sales
180	price" does not include federal excise taxes imposed upon the
181	retailer on the sale of tangible personal property. The term
182	"sales price" does include federal manufacturers' excise taxes,
183	even if the federal tax is listed as a separate item on the
184	invoice.
185	(19)  "Tangible personal property" means and includes
186	personal property which may be seen, weighed, measured, or
187	touched or is in any manner perceptible to the senses, including
188	electric power or energy, water, gas, steam, prewritten computer
189	software, boats, motor vehicles and mobile homes as defined in
190	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
191	other types of vehicles. The term "tangible personal property"
192	does not include stocks, bonds, notes, insurance, or other
193	obligations or securities; intangibles as defined by the
194	intangible tax law of the state; or pari-mutuel tickets sold or
195	issued under the racing laws of the state.
196	(35)  "Agent" means a person appointed by a principal or
197	authorized to act for the principal in a transaction involving
198	the sale of an item of tangible personal property. The term also
199	means a person appointed by a seller to represent the seller
200	before the states that are signatories to the Streamlined Sales
201	and Use Tax Agreement.
202	(36)  "Seller" means any person making sales, leases, or
203	rentals of personal property or services.
204	(37)  "Certified service provider" means an agent certified
205	under the Streamlined Sales and Use Tax Agreement to perform all
206	of the seller's sales tax functions, other than the seller's
207	obligation to remit tax on its own purchases.
208	(38)  "Direct mail" means printed material delivered or
209	distributed by United States mail or other delivery service to a
210	mass audience or to addressees on a mailing list provided by the
211	purchaser or at the direction of the purchaser when the cost of
212	the items is not billed directly to the recipients. The term
213	includes tangible personal property supplied directly or
214	indirectly by the purchaser to the direct mail seller for
215	inclusion in the package containing the printed material. The
216	term does not include multiple items of printed material
217	delivered to a single address.
218	(39)  "Prewritten computer software" means computer
219	software, including prewritten upgrades, which is not designed
220	and developed by the author or other creator to the
221	specifications of a specific purchaser. The combining of two or
222	more "prewritten computer software" programs or prewritten
223	portions thereof does not cause the combination to be other than
224	"prewritten computer software." The term includes software
225	designed and developed by the author or other creator to the
226	specifications of a specific purchaser when it is sold to a
227	person other than that purchaser. When a person modifies or
228	enhances computer software of which the person is not the author
229	or creator, the person shall be deemed to be the author or
230	creator only of such person's modifications or enhancements.
231	Prewritten computer software, or a prewritten portion thereof,
232	that is modified or enhanced to any degree, when such
233	modification or enhancement is designed and developed to the
234	specifications of a specific purchaser, remains "prewritten
235	computer software"; however, when there is a reasonable,
236	separately stated charge or an invoice or other statement of the
237	price given to the purchaser for such modification or
238	enhancement, such modification or enhancement does not
239	constitute "prewritten computer software."
240	(40)  "Delivery charges" means charges by the seller of
241	personal property or services for preparation and delivery to a
242	location designated by the purchaser of personal property or
243	services, including, but not limited to, transportation,
244	shipping, postage, handling, crating, and packing. The term does
245	not include the charges for delivery of "direct mail" as defined
246	by this section if the charges are separately stated on an
247	invoice or similar billing document given to the purchaser.
248	Section 2.  The amendment of the terms "lease," "let," and
249	"rental" in s. 212.02, Florida Statutes, made by this act
250	applies prospectively only, from January 1, 2005, and does not
251	apply retroactively to leases or rentals existing before that
252	date.
253	Section 3.  Paragraphs (a), (c), and (e) of subsection (1)
254	of section 212.05, Florida Statutes, are amended to read:
255	212.05  Sales, storage, use tax.--It is hereby declared to
256	be the legislative intent that every person is exercising a
257	taxable privilege who engages in the business of selling
258	tangible personal property at retail in this state, including
259	the business of making mail order sales, or who rents or
260	furnishes any of the things or services taxable under this
261	chapter, or who stores for use or consumption in this state any
262	item or article of tangible personal property as defined herein
263	and who leases or rents such property within the state.
264	(1)  For the exercise of such privilege, a tax is levied on
265	each taxable transaction or incident, which tax is due and
266	payable as follows:
267	(a)1.a.  Except as otherwise provided by law, at the rate
268	of 6 percent of the sales price of each item or article of
269	tangible personal property when sold at retail in this state,
270	computed on each taxable sale for the purpose of remitting the
271	amount of tax due the state, and including each and every retail
272	sale.
273	b.  Each occasional or isolated sale of an aircraft, boat,
274	mobile home, or motor vehicle of a class or type which is
275	required to be registered, licensed, titled, or documented in
276	this state or by the United States Government shall be subject
277	to tax at the rate provided in this paragraph. The department
278	shall by rule adopt any nationally recognized publication for
279	valuation of used motor vehicles as the reference price list for
280	any used motor vehicle which is required to be licensed pursuant
281	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
282	party to an occasional or isolated sale of such a vehicle
283	reports to the tax collector a sales price which is less than 80
284	percent of the average loan price for the specified model and
285	year of such vehicle as listed in the most recent reference
286	price list, the tax levied under this paragraph shall be
287	computed by the department on such average loan price unless the
288	parties to the sale have provided to the tax collector an
289	affidavit signed by each party, or other substantial proof,
290	stating the actual sales price. Any party to such sale who
291	reports a sales price less than the actual sales price is guilty
292	of a misdemeanor of the first degree, punishable as provided in
293	s. 775.082 or s. 775.083. The department shall collect or
294	attempt to collect from such party any delinquent sales taxes.
295	In addition, such party shall pay any tax due and any penalty
296	and interest assessed plus a penalty equal to twice the amount
297	of the additional tax owed. Notwithstanding any other provision
298	of law, the Department of Revenue may waive or compromise any
299	penalty imposed pursuant to this subparagraph.
300	2.  This paragraph does not apply to the sale of a boat or
301	airplane by or through a registered dealer under this chapter to
302	a purchaser who, at the time of taking delivery, is a
303	nonresident of this state, does not make his or her permanent
304	place of abode in this state, and is not engaged in carrying on
305	in this state any employment, trade, business, or profession in
306	which the boat will be used in this state, or is a corporation
307	none of the officers or directors of which is a resident of, or
308	makes his or her permanent place of abode in, this state, or is
309	a noncorporate entity that has no individual vested with
310	authority to participate in the management, direction, or
311	control of the entity's affairs who is a resident of, or makes
312	his or her permanent abode in, this state. For purposes of this
313	exemption, either a registered dealer acting on his or her own
314	behalf as seller, a registered dealer acting as broker on behalf
315	of a seller, or a registered dealer acting as broker on behalf
316	of the purchaser may be deemed to be the selling dealer. This
317	exemption shall not be allowed unless:
318	a.  The purchaser removes a qualifying boat, as described
319	in sub-subparagraph f., from the state within 90 days after the
320	date of purchase or the purchaser removes a nonqualifying boat
321	or an airplane from this state within 10 days after the date of
322	purchase or, when the boat or airplane is repaired or altered,
323	within 20 days after completion of the repairs or alterations;
324	b.  The purchaser, within 30 days from the date of
325	departure, shall provide the department with written proof that
326	the purchaser licensed, registered, titled, or documented the
327	boat or airplane outside the state. If such written proof is
328	unavailable, within 30 days the purchaser shall provide proof
329	that the purchaser applied for such license, title,
330	registration, or documentation. The purchaser shall forward to
331	the department proof of title, license, registration, or
332	documentation upon receipt.
333	c.  The purchaser, within 10 days of removing the boat or
334	airplane from Florida, shall furnish the department with proof
335	of removal in the form of receipts for fuel, dockage, slippage,
336	tie-down, or hangaring from outside of Florida. The information
337	so provided must clearly and specifically identify the boat or
338	aircraft;
339	d.  The selling dealer, within 5 days of the date of sale,
340	shall provide to the department a copy of the sales invoice,
341	closing statement, bills of sale, and the original affidavit
342	signed by the purchaser attesting that he or she has read the
343	provisions of this section;
344	e.  The seller makes a copy of the affidavit a part of his
345	or her record for as long as required by s. 213.35; and
346	f.  Unless the nonresident purchaser of a boat of 5 net
347	tons of admeasurement or larger intends to remove the boat from
348	this state within 10 days after the date of purchase or when the
349	boat is repaired or altered, within 20 days after completion of
350	the repairs or alterations, the nonresident purchaser shall
351	apply to the selling dealer for a decal which authorizes 90 days
352	after the date of purchase for removal of the boat. The
353	department is authorized to issue decals in advance to dealers.
354	The number of decals issued in advance to a dealer shall be
355	consistent with the volume of the dealer's past sales of boats
356	which qualify under this sub-subparagraph. The selling dealer or
357	his or her agent shall mark and affix the decals to qualifying
358	boats in the manner prescribed by the department, prior to
359	delivery of the boat.
360	(I)  The department is hereby authorized to charge dealers
361	a fee sufficient to recover the costs of decals issued.
362	(II)  The proceeds from the sale of decals will be
363	deposited into the administrative trust fund.
364	(III)  Decals shall display information to identify the
365	boat as a qualifying boat under this sub-subparagraph,
366	including, but not limited to, the decal's date of expiration.
367	(IV)  The department is authorized to require dealers who
368	purchase decals to file reports with the department and may
369	prescribe all necessary records by rule. All such records are
370	subject to inspection by the department.
371	(V)  Any dealer or his or her agent who issues a decal
372	falsely, fails to affix a decal, mismarks the expiration date of
373	a decal, or fails to properly account for decals will be
374	considered prima facie to have committed a fraudulent act to
375	evade the tax and will be liable for payment of the tax plus a
376	mandatory penalty of 200 percent of the tax, and shall be liable
377	for fine and punishment as provided by law for a conviction of a
378	misdemeanor of the first degree, as provided in s. 775.082 or s.
379	775.083.
380	(VI)  Any nonresident purchaser of a boat who removes a
381	decal prior to permanently removing the boat from the state, or
382	defaces, changes, modifies, or alters a decal in a manner
383	affecting its expiration date prior to its expiration, or who
384	causes or allows the same to be done by another, will be
385	considered prima facie to have committed a fraudulent act to
386	evade the tax and will be liable for payment of the tax plus a
387	mandatory penalty of 200 percent of the tax, and shall be liable
388	for fine and punishment as provided by law for a conviction of a
389	misdemeanor of the first degree, as provided in s. 775.082 or s.
390	775.083.
391	(VII)  The department is authorized to adopt rules
392	necessary to administer and enforce this subparagraph and to
393	publish the necessary forms and instructions.
394	(VIII)  The department is hereby authorized to adopt
395	emergency rules pursuant to s. 120.54(4) to administer and
396	enforce the provisions of this subparagraph.
397
398	If the purchaser fails to remove the qualifying boat from this
399	state within 90 days after purchase or a nonqualifying boat or
400	an airplane from this state within 10 days after purchase or,
401	when the boat or airplane is repaired or altered, within 20 days
402	after completion of such repairs or alterations, or permits the
403	boat or airplane to return to this state within 6 months from
404	the date of departure, or if the purchaser fails to furnish the
405	department with any of the documentation required by this
406	subparagraph within the prescribed time period, the purchaser
407	shall be liable for use tax on the cost price of the boat or
408	airplane and, in addition thereto, payment of a penalty to the
409	Department of Revenue equal to the tax payable. This penalty
410	shall be in lieu of the penalty imposed by s. 212.12(2) and is
411	mandatory and shall not be waived by the department. The 90-day
412	period following the sale of a qualifying boat tax exempt to a
413	nonresident may not be tolled for any reason. Notwithstanding
414	other provisions of this paragraph to the contrary, an aircraft
415	purchased in this state under the provisions of this paragraph
416	may be returned to this state for repairs within 6 months after
417	the date of its departure without being in violation of the law
418	and without incurring liability for the payment of tax or
419	penalty on the purchase price of the aircraft if the aircraft is
420	removed from this state within 20 days after the completion of
421	the repairs and if such removal can be demonstrated by invoices
422	for fuel, tie-down, hangar charges issued by out-of-state
423	vendors or suppliers, or similar documentation.
424	(c)  At the rate of 6 percent of the gross proceeds derived
425	from the lease or rental of tangible personal property, as
426	defined herein; however, the following special provisions apply
427	to the lease or rental of motor vehicles:
428	1.  When a motor vehicle is leased or rented for a period
429	of less than 12 months:
430	a.  If the motor vehicle is rented in Florida, the entire
431	amount of such rental is taxable, even if the vehicle is dropped
432	off in another state.
433	b.  If the motor vehicle is rented in another state and
434	dropped off in Florida, the rental is exempt from Florida tax.
435	2.  Except as provided in subparagraph 3., for the lease or
436	rental of a motor vehicle for a period of not less than 12
437	months, sales tax is due on the lease or rental payments if the
438	vehicle is registered in this state; provided, however, that no
439	tax shall be due if the taxpayer documents use of the motor
440	vehicle outside this state and tax is being paid on the lease or
441	rental payments in another state.
442	3.  The tax imposed by this chapter does not apply to the
443	lease or rental of a commercial motor vehicle as defined in s.
444	316.003(66)(a) to one lessee or rentee for a period of not less
445	than 12 months when tax was paid on the purchase price of such
446	vehicle by the lessor. To the extent tax was paid with respect
447	to the purchase of such vehicle in another state, territory of
448	the United States, or the District of Columbia, the Florida tax
449	payable shall be reduced in accordance with the provisions of s.
450	212.06(7). This subparagraph shall only be available when the
451	lease or rental of such property is an established business or
452	part of an established business or the same is incidental or
453	germane to such business.
454	(e)1.  At the rate of 6 percent on charges for:
455	a.  Prepaid calling arrangements. The tax on charges for
456	prepaid calling arrangements shall be collected at the time of
457	sale and remitted by the selling dealer.
458	(I)  "Prepaid calling arrangement" means the separately
459	stated retail sale by advance payment of communications services
460	that consist exclusively of telephone calls originated by using
461	an access number, authorization code, or other means that may be
462	manually, electronically, or otherwise entered and that are sold
463	in predetermined units or dollars whose number declines with use
464	in a known amount.
465	(II)  The sale or recharge of the prepaid calling
466	arrangement is deemed to take place in accordance with paragraph
467	212.06(3)(d). In the case of a sale of a mobile communications
468	service that is a prepaid calling arrangement, the retail sale
469	is sourced at If the sale or recharge of the prepaid calling
470	arrangement does not take place at the dealer's place of
471	business, it shall be deemed to take place at the customer's
472	shipping address or, if no item is shipped, at the customer's
473	address or the location associated with the customer's mobile
474	telephone number.
475	(III)  The sale or recharge of a prepaid calling
476	arrangement shall be treated as a sale of tangible personal
477	property for purposes of this chapter, whether or not a tangible
478	item evidencing such arrangement is furnished to the purchaser,
479	and such sale within this state subjects the selling dealer to
480	the jurisdiction of this state for purposes of this subsection.
481	b.  The installation of telecommunication and telegraphic
482	equipment.
483	c.  Electrical power or energy, except that the tax rate
484	for charges for electrical power or energy is 7 percent.
485	2.  The provisions of s. 212.17(3), regarding credit for
486	tax paid on charges subsequently found to be worthless, shall be
487	equally applicable to any tax paid under the provisions of this
488	section on charges for prepaid calling arrangements,
489	telecommunication or telegraph services, or electric power
490	subsequently found to be uncollectible. The word "charges" in
491	this paragraph does not include any excise or similar tax levied
492	by the Federal Government, any political subdivision of the
493	state, or any municipality upon the purchase, sale, or recharge
494	of prepaid calling arrangements or upon the purchase or sale of
495	telecommunication, television system program, or telegraph
496	service or electric power, which tax is collected by the seller
497	from the purchaser.
498	Section 4.  Section 212.054, Florida Statutes, is amended
499	to read:
500	212.054  Discretionary sales surtax; limitations,
501	administration, and collection.--
502	(1)  No general excise tax on sales shall be levied by the
503	governing body of any county unless specifically authorized in
504	s. 212.055. Any general excise tax on sales authorized pursuant
505	to said section shall be administered and collected exclusively
506	as provided in this section.
507	(2)(a)  The tax imposed by the governing body of any county
508	authorized to so levy pursuant to s. 212.055 shall be a
509	discretionary surtax on all transactions occurring in the county
510	which transactions are subject to the state tax imposed on
511	sales, use, services, rentals, admissions, and other
512	transactions by this chapter and communications services as
513	defined for purposes of chapter 202. The surtax, if levied,
514	shall be computed as the applicable rate or rates authorized
515	pursuant to s. 212.055 times the amount of taxable sales and
516	taxable purchases representing such transactions. If the surtax
517	is levied on the sale of an item of tangible personal property
518	or on the sale of a service, the surtax shall be computed by
519	multiplying the rate imposed by the county within which the sale
520	occurs by the amount of the taxable sale. The sale of an item of
521	tangible personal property or the sale of a service is not
522	subject to the surtax if the property, the service, or the
523	tangible personal property representing the service is delivered
524	within a county that does not impose a discretionary sales
525	surtax.
526	(b)  However:
527	1.  The sales amount above $5,000 on any item of tangible
528	personal property shall not be subject to the surtax. However,
529	charges for prepaid calling arrangements, as defined in s.
530	212.05(1)(e)1.a., shall be subject to the surtax. For purposes
531	of administering the $5,000 limitation on an item of tangible
532	personal property, if two or more taxable items of tangible
533	personal property are sold to the same purchaser at the same
534	time and, under generally accepted business practice or industry
535	standards or usage, are normally sold in bulk or are items that,
536	when assembled, comprise a working unit or part of a working
537	unit, such items must be considered a single item for purposes
538	of the $5,000 limitation when supported by a charge ticket,
539	sales slip, invoice, or other tangible evidence of a single sale
540	or rental.
541	2.  In the case of utility services covering a period
542	starting before and ending after the effective date of the
543	surtax, the rate shall apply as follows:
544	a.  In the case of a rate adoption or increase, the new
545	rate shall apply to the first billing period starting on or
546	after the effective date of the surtax or increase.
547	b.  In the case of a rate decrease or termination, the new
548	rate shall apply to bills rendered on or after the effective
549	date of the rate change billed on or after the effective date of
550	any such surtax, the entire amount of the charge for utility
551	services shall be subject to the surtax. In the case of utility
552	services billed after the last day the surtax is in effect, the
553	entire amount of the charge on said items shall not be subject
554	to the surtax.
555
556	"Utility service," as used in this section, does not include any
557	communications services as defined in chapter 202.
558	3.  In the case of written contracts which are signed prior
559	to the effective date of any such surtax for the construction of
560	improvements to real property or for remodeling of existing
561	structures, the surtax shall be paid by the contractor
562	responsible for the performance of the contract. However, the
563	contractor may apply for one refund of any such surtax paid on
564	materials necessary for the completion of the contract. Any
565	application for refund shall be made no later than 15 months
566	following initial imposition of the surtax in that county. The
567	application for refund shall be in the manner prescribed by the
568	department by rule. A complete application shall include proof
569	of the written contract and of payment of the surtax. The
570	application shall contain a sworn statement, signed by the
571	applicant or its representative, attesting to the validity of
572	the application. The department shall, within 30 days after
573	approval of a complete application, certify to the county
574	information necessary for issuance of a refund to the applicant.
575	Counties are hereby authorized to issue refunds for this purpose
576	and shall set aside from the proceeds of the surtax a sum
577	sufficient to pay any refund lawfully due. Any person who
578	fraudulently obtains or attempts to obtain a refund pursuant to
579	this subparagraph, in addition to being liable for repayment of
580	any refund fraudulently obtained plus a mandatory penalty of 100
581	percent of the refund, is guilty of a felony of the third
582	degree, punishable as provided in s. 775.082, s. 775.083, or s.
583	775.084.
584	4.  In the case of any vessel, railroad, or motor vehicle
585	common carrier entitled to partial exemption from tax imposed
586	under this chapter pursuant to s. 212.08(4), (8), or (9), the
587	basis for imposition of surtax shall be the same as provided in
588	s. 212.08 and the ratio shall be applied each month to total
589	purchases in this state of property qualified for proration
590	which is delivered or sold in the taxing county to establish the
591	portion used and consumed in intracounty movement and subject to
592	surtax.
593	(3)  For purposes of this section, a retail sale, lease, or
594	rental of tangible personal property, a digital good, or a
595	service shall be deemed to have occurred in a county imposing
596	the surtax when the location where the sale is deemed to take
597	place in accordance with s. 212.06(3) is located in a county
598	that imposes a surtax.
599	(4)(3)  For the purpose of this section, a transaction
600	shall be deemed to have occurred in a county imposing the surtax
601	when:
602	(a)1.  Notwithstanding subsection (3), the retail sale that
603	is a modular home or manufactured home that is not a mobile home
604	includes an item of tangible personal property, a service, or
605	tangible personal property representing a service, and the item
606	of tangible personal property, the service, or the tangible
607	personal property representing the service is delivered within
608	the county. If there is no reasonable evidence of delivery of a
609	service, the sale of a service is deemed to occur in the county
610	in which the purchaser accepts the bill of sale.
611	(b)2.  Notwithstanding subsection (3), the retail sale,
612	excluding lease or rental, of any motor vehicle that does not
613	qualify as transportation equipment, as defined in s.
614	212.06(3)(g), or the retail sale of a mobile home of a class or
615	type which is required to be registered in this state or in any
616	other state shall be deemed to have occurred only in the county
617	identified as the residence address of the purchaser on the
618	registration or title document for such property.
619	(c)  The real property that is leased or rented is located
620	in the county.
621	(d)  The transient rental transaction occurs in the county.
622	(e)(b)  The event for which an admission is charged is
623	located in the county.
624	(f)  The coin-operated amusement or vending machine is
625	located in the county.
626	(g)  The florist taking the original order to sell tangible
627	personal property is located in the county, notwithstanding any
628	other provision of this section.
629	(c)  The consumer of utility services is located in the
630	county.
631	(h)(d)1.  Notwithstanding subsection (3), the delivery
632	derived from the retail sale, excluding lease or rental, of any
633	aircraft that does not qualify as "transportation equipment" as
634	defined in s. 212.06(3)(g) or of any boat of a class or type
635	that is required to be registered, licensed, titled, or
636	documented in this state or by the United States Government to a
637	location in the county.
638	2.  The user of any aircraft or boat of a class or type
639	which is required to be registered, licensed, titled, or
640	documented in this state or by the United States Government
641	imported into the county for use, consumption, distribution, or
642	storage to be used or consumed in the county is located in the
643	county.
644	3.2.  However, it shall be presumed that such items used
645	outside the county for 6 months or longer before being imported
646	into the county were not purchased for use in the county, except
647	as provided in s. 212.06(7)(8)(b).
648	4.3.  This paragraph does not apply to the use or
649	consumption of items upon which a like tax of equal or greater
650	amount has been lawfully imposed and paid outside the county.
651	(i)(e)  The purchaser of any motor vehicle or mobile home
652	of a class or type which is required to be registered in this
653	state is a resident of the taxing county as determined by the
654	address appearing on or to be reflected on the registration
655	document for such property.
656	(j)(f)1.  Any motor vehicle or mobile home of a class or
657	type which is required to be registered in this state is
658	imported from another state into the taxing county by a user
659	residing therein for the purpose of use, consumption,
660	distribution, or storage in the taxing county.
661	2.  However, it shall be presumed that such items used
662	outside the taxing county for 6 months or longer before being
663	imported into the county were not purchased for use in the
664	county.
665	(g)  The real property which is leased or rented is located
666	in the county.
667	(h)  The transient rental transaction occurs in the county.
668	(i)  The delivery of any aircraft or boat of a class or
669	type which is required to be registered, licensed, titled, or
670	documented in this state or by the United States Government is
671	to a location in the county. However, this paragraph does not
672	apply to the use or consumption of items upon which a like tax
673	of equal or greater amount has been lawfully imposed and paid
674	outside the county.
675	(k)(j)  The dealer owing a use tax on purchases or leases
676	is located in the county.
677	(k)  The delivery of tangible personal property other than
678	that described in paragraph (d), paragraph (e), or paragraph (f)
679	is made to a location outside the county, but the property is
680	brought into the county within 6 months after delivery, in which
681	event, the owner must pay the surtax as a use tax.
682	(l)  The coin-operated amusement or vending machine is
683	located in the county.
684	(m)  The florist taking the original order to sell tangible
685	personal property is located in the county, notwithstanding any
686	other provision of this section.
687	(5)(4)(a)  The department shall administer, collect, and
688	enforce the tax authorized under s. 212.055 pursuant to the same
689	procedures used in the administration, collection, and
690	enforcement of the general state sales tax imposed under the
691	provisions of this chapter, except as provided in this section.
692	The provisions of this chapter regarding interest and penalties
693	on delinquent taxes shall apply to the surtax. Discretionary
694	sales surtaxes shall not be included in the computation of
695	estimated taxes pursuant to s. 212.11. Notwithstanding any other
696	provision of law, a dealer need not separately state the amount
697	of the surtax on the charge ticket, sales slip, invoice, or
698	other tangible evidence of sale. For the purposes of this
699	section and s. 212.055, the "proceeds" of any surtax means all
700	funds collected and received by the department pursuant to a
701	specific authorization and levy under s. 212.055, including any
702	interest and penalties on delinquent surtaxes.
703	(b)  The proceeds of a discretionary sales surtax collected
704	by the selling dealer located in a county which imposes the
705	surtax shall be returned, less the cost of administration, to
706	the county where the selling dealer is located. The proceeds
707	shall be transferred to the Discretionary Sales Surtax Clearing
708	Trust Fund. A separate account shall be established in such
709	trust fund for each county imposing a discretionary surtax. The
710	amount deducted for the costs of administration shall not exceed
711	3 percent of the total revenue generated for all counties
712	levying a surtax authorized in s. 212.055. The amount deducted
713	for the costs of administration shall be used only for those
714	costs which are solely and directly attributable to the surtax.
715	The total cost of administration shall be prorated among those
716	counties levying the surtax on the basis of the amount collected
717	for a particular county to the total amount collected for all
718	counties. No later than March 1 of each year, the department
719	shall submit a written report which details the expenses and
720	amounts deducted for the costs of administration to the
721	President of the Senate, the Speaker of the House of
722	Representatives, and the governing authority of each county
723	levying a surtax. The department shall distribute the moneys in
724	the trust fund each month to the appropriate counties, unless
725	otherwise provided in s. 212.055.
726	(c)1.  Any dealer located in a county that does not impose
727	a discretionary sales surtax but who collects the surtax due to
728	sales of tangible personal property or services delivered
729	outside the county shall remit monthly the proceeds of the
730	surtax to the department to be deposited into an account in the
731	Discretionary Sales Surtax Clearing Trust Fund which is separate
732	from the county surtax collection accounts. The department shall
733	distribute funds in this account using a distribution factor
734	determined for each county that levies a surtax and multiplied
735	by the amount of funds in the account and available for
736	distribution. The distribution factor for each county equals the
737	product of:
738	a.  The county's latest official population determined
739	pursuant to s. 186.901;
740	b.  The county's rate of surtax; and
741	c.  The number of months the county has levied a surtax
742	during the most recent distribution period;
743
744	divided by the sum of all such products of the counties levying
745	the surtax during the most recent distribution period.
746	2.  The department shall compute distribution factors for
747	eligible counties once each quarter and make appropriate
748	quarterly distributions.
749	3.  A county that fails to timely provide the information
750	required by this section to the department authorizes the
751	department, by such action, to use the best information
752	available to it in distributing surtax revenues to the county.
753	If this information is unavailable to the department, the
754	department may partially or entirely disqualify the county from
755	receiving surtax revenues under this paragraph. A county that
756	fails to provide timely information waives its right to
757	challenge the department's determination of the county's share,
758	if any, of revenues provided under this paragraph.
759	(5)  No discretionary sales surtax or increase or decrease
760	in the rate of any discretionary sales surtax shall take effect
761	on a date other than January 1. No discretionary sales surtax
762	shall terminate on a day other than December 31.
763	(6)  The governing body of any county levying a
764	discretionary sales surtax shall enact an ordinance levying the
765	surtax in accordance with the procedures described in s.
766	125.66(2).
767	(7)(a)  Any adoption, repeal, or rate change of the surtax
768	by the governing body of any county levying a discretionary
769	sales surtax or the school board of any county levying the
770	school capital outlay surtax authorized by s. 212.055(6) is
771	effective on April 1. A county or school board adopting,
772	repealing, or changing the rate of such tax shall notify the
773	department within 10 days after final adoption by ordinance or
774	referendum of an adoption, repeal imposition, termination, or
775	rate change of the surtax, but no later than November 16
776	immediately preceding such April 1 prior to the effective date.
777	The notice must specify the time period during which the surtax
778	will be in effect and the rate and must include a copy of the
779	ordinance and such other information as the department requires
780	by rule. Failure to timely provide such notification to the
781	department shall result in the delay of the effective date for a
782	period of 1 year.
783	(b)  In addition to the notification required by paragraph
784	(a), the governing body of any county proposing to levy a
785	discretionary sales surtax or the school board of any county
786	proposing to levy the school capital outlay surtax authorized by
787	s. 212.055(6) shall notify the department by October 1 if the
788	referendum or consideration of the ordinance that would result
789	in imposition, termination, or rate change of the surtax is
790	scheduled to occur on or after October 1 of that year. Failure
791	to timely provide such notification to the department shall
792	result in the delay of the effective date for a period of 1
793	year.
794	(8)  The department shall provide notice of such adoption,
795	repeal, or change to all affected sellers by the December 1
796	immediately preceding the April 1 effective date.
797	(9)(8)  With respect to any motor vehicle or mobile home of
798	a class or type which is required to be registered in this
799	state, the tax due on a transaction occurring in the taxing
800	county as herein provided shall be collected from the purchaser
801	or user incident to the titling and registration of such
802	property, irrespective of whether such titling or registration
803	occurs in the taxing county.
804	(10)  For the purpose of the state providing and
805	maintaining a database of all sales and use tax rates for all
806	local taxing jurisdictions in accordance with the Streamlined
807	Sales and Use Tax Agreement under s. 213.256, the provisions of
808	s. 202.22(2) shall apply.
809	(a)  A seller or certified service provider who collects
810	and remits the state and local sales and use tax imposed by this
811	chapter shall use the database provided under s. 202.22(2).
812	(b)  A seller or certified service provider that collects
813	and remits the state and local sales and use tax imposed under
814	this chapter shall be held harmless from tax, interest, and
815	penalties which would otherwise be due solely as a result of the
816	seller or certified service provider relying on an incorrect
817	taxing jurisdiction assignment made in the database provided
818	under s. 202.22(2).
819	(c)  The provisions of this subsection shall not apply when
820	the purchased product is received by the purchaser at the
821	business location of the seller.
822	Section 5.  Present subsections (3) through (16) of section
823	212.06, Florida Statutes, are renumbered as subsections (4)
824	through (17), respectively, a new subsection (3) is added to
825	said section, and present subsection (3) of said section is
826	amended, to read:
827	212.06  Sales, storage, use tax; collectible from dealers;
828	"dealer" defined; dealers to collect from purchasers;
829	legislative intent as to scope of tax.--
830	(3)  It is the intent of this chapter to apply this
831	subsection to determine the source of a transaction for purposes
832	of applying the tax imposed by this chapter. When the source of
833	the transaction is determined to be a Florida location, the tax
834	imposed by this chapter applies in accordance with this chapter.
835	(a)  For purposes of this subsection, the terms "receive"
836	and "receipt" mean:
837	1.  Taking possession of tangible personal property;
838	2.  Making first use of services; or
839	3.  Taking possession or making first use of digital goods,
840	whichever comes first.
841
842	The terms do not include possession by a shipping company on
843	behalf of the purchaser.
844	(b)  For purposes of this subsection, the term "product"
845	means tangible personal property, a digital good, or a service.
846	(c)  This section does not apply to the sales or use taxes
847	levied on the following:
848	1.  The retail sale or transfer of boats, modular homes,
849	manufactured homes, or mobile homes;
850	2.  The retail sale, excluding lease or rental, of motor
851	vehicles or aircraft that do not qualify as transportation
852	equipment as defined in paragraph (g). The lease or rental of
853	these items shall be deemed to have occurred in accordance with
854	paragraph (f).
855	3.  The retail sale of tangible personal property by a
856	florist.
857
858	Such retail sales are deemed to take place in accordance with s.
859	212.054(4).
860	(d)  The retail sale of a product, excluding a lease or
861	rental, shall be deemed to take place:
862	1.  When the product is received by the purchaser at a
863	business location of the seller, at that business location.
864	2.  When the product is not received by the purchaser at a
865	business location of the seller, at the location where receipt
866	by the purchaser, or the purchaser's donee, designated as such
867	by the purchaser, occurs, including the location indicated by
868	instructions for delivery to the purchaser or donee, known to
869	the seller.
870	3.  When subparagraphs 1. and 2. do not apply, at the
871	location indicated by an address for the purchaser which is
872	available from the business records of the seller which are
873	maintained in the ordinary course of the seller's business when
874	use of this address does not constitute bad faith.
875	4.  When subparagraphs 1., 2., and 3. do not apply, at the
876	location indicated by an address for the purchaser obtained
877	during the consummation of the sale, including the address of a
878	purchaser's payment instrument, if no other address is
879	available, when use of this address does not constitute bad
880	faith.
881	5.  When subparagraphs 1., 2., 3., and 4. do not apply,
882	including when the seller is without sufficient information to
883	apply the previous paragraphs, the address from which tangible
884	personal property was shipped, from which the digital good or
885	the computer software delivered electronically was first
886	available for transmission by the seller, or from which the
887	service was provided, disregarding any location that merely
888	provided the digital transfer of the product sold.
889	(e)  The lease or rental of tangible personal property,
890	other than property identified in paragraphs (f) and (g), shall
891	be deemed to have occurred as follows:
892	1.  For a lease or rental that requires recurring periodic
893	payments, the first periodic payment is deemed to take place in
894	accordance with paragraph (d), notwithstanding the exclusion of
895	lease or rental in paragraph (d). Subsequent periodic payments
896	are deemed to have occurred at the primary property location for
897	each period covered by the payment. The primary property
898	location is determined by an address for the property provided
899	by the lessee which is available to the lessor from its records
900	maintained in the ordinary course of business, when use of this
901	address does not constitute bad faith. The property location
902	shall not be altered by intermittent use of the property at
903	different locations, such as use of business property that
904	accompanies employees on business trips and service calls.
905	2.  For a lease or rental that does not require recurring
906	periodic payments, the payment is deemed to take place in
907	accordance with the provisions of paragraph (d), notwithstanding
908	the exclusion of lease or rental in paragraph (d).
909	3.  This paragraph does not affect the imposition or
910	computation of sales or use tax on leases or rentals based on a
911	lump-sum or accelerated basis or on the acquisition of property
912	for lease.
913	(f)  The lease or rental of motor vehicles or aircraft that
914	do not qualify as transportation equipment, as defined in
915	paragraph (g), shall be sourced as follows:
916	1.  For a lease or rental that requires recurring periodic
917	payments, each periodic payment is deemed to take place at the
918	primary property location. The primary property location shall
919	be determined by an address for the property provided by the
920	lessee which is available to the lessor from its records
921	maintained in the ordinary course of business, when use of this
922	address does not constitute bad faith. This location shall not
923	be altered by intermittent use at different locations.
924	2.  For a lease or rental that does not require recurring
925	periodic payments, the payment is deemed to take place in
926	accordance with paragraph (d), notwithstanding the exclusion of
927	lease or rental in paragraph (d).
928	3.  This paragraph does not affect the imposition or
929	computation of sales or use tax on leases or rentals based on a
930	lump-sum or accelerated basis or on the acquisition of property
931	for lease.
932	(g)  The retail sale, including lease or rental, of
933	transportation equipment shall be deemed to take place in
934	accordance with paragraph (d), notwithstanding the exclusion of
935	lease or rental in paragraph (d). The term "transportation
936	equipment" means:
937	1.  Locomotives and railcars that are used for the carriage
938	of persons or property in interstate commerce;
939	2.  Trucks and truck tractors with a Gross Vehicle Weight
940	Rating (GVWR) of 10,001 pounds or greater, trailers,
941	semitrailers, or passenger buses that are registered through the
942	International Registration Plan and operated under authority of
943	a carrier authorized and certificated by the United States
944	Department of Transportation or another federal authority to
945	engage in the carriage of persons or property in interstate
946	commerce;
947	3.  Aircraft that are operated by air carriers authorized
948	and certificated by the United States Department of
949	Transportation or another federal or a foreign authority to
950	engage in the carriage of persons or property in interstate or
951	foreign commerce; or
952	4.  Containers designed for use on and component parts
953	attached or secured on the items set forth in subparagraphs 1.
954	through 3.
955	(4)(3)(a)  Except as provided in paragraphs (a) and
956	paragraph (b), every dealer making retail sales, whether within
957	or outside the state, of tangible personal property for
958	distribution, storage, or use or other consumption, in this
959	state, shall, at the time of making sales, collect the tax
960	imposed by this chapter from the purchaser.
961	(a)  Notwithstanding subsection (3), a business purchaser
962	that is not a holder of a direct-pay permit and that knows at
963	the time of purchase of a digital good, computer software
964	delivered electronically, or service that the digital good,
965	computer software delivered electronically, or service will be
966	concurrently available for use in more than one jurisdiction
967	shall deliver to the dealer a multiple points of use exemption
968	form (MPU exemption form) at the time of purchase.
969	1.  Upon receipt of the MPU exemption form, the seller is
970	relieved of all obligation to collect, pay, or remit the
971	applicable tax, and the purchaser shall be obligated to collect,
972	pay, or remit the applicable tax on a direct-pay basis.
973	2.  A purchaser delivering the MPU exemption form may use
974	any reasonable, but consistent and uniform, method of
975	apportionment that is supported by the purchaser's business
976	records as they exist at the time of the consummation of the
977	sale.
978	3.  The MPU exemption form will remain in effect for all
979	future sales by the seller to the purchaser, except as to the
980	subsequent sale's specific apportionment that is governed by the
981	principle of subparagraph 2. and the facts existing at the time
982	of the sale, until the MPU exemption form is revoked in writing.
983	4.  A holder of a direct-pay permit is not required to
984	deliver an MPU exemption form to the seller. A direct-pay
985	permitholder shall follow the provisions of subparagraph 2. in
986	apportioning the tax due on a digital good or a service that
987	will be concurrently available for use in more than one
988	jurisdiction.
989	(b)1.  Notwithstanding subsection (3), a purchaser of
990	direct mail that is not a holder of a direct-pay permit shall
991	provide to the seller in conjunction with the purchase either a
992	direct mail form or information to show the jurisdictions to
993	which the direct mail is delivered to recipients. Upon receipt
994	of the direct mail form, the seller is relieved of all
995	obligations to collect, pay, or remit the applicable tax, and
996	the purchaser is obligated to pay or remit the applicable tax on
997	a direct-pay basis. A direct mail form shall remain in effect
998	for all future sales of direct mail by the seller to the
999	purchaser until it is revoked in writing.
1000	2.  Upon receipt of information from the purchaser showing
1001	the jurisdictions to which the direct mail is delivered to
1002	recipients, the seller shall collect the tax according to the
1003	delivery information provided by the purchaser. In the absence
1004	of bad faith, the seller is relieved of any further obligation
1005	to collect tax on any transaction on which the seller has
1006	collected tax pursuant to the delivery information provided by
1007	the purchaser.
1008	3.  If the purchaser of direct mail does not have a direct-
1009	pay permit and does not provide the seller with either a direct
1010	mail form or delivery information as required by subparagraph
1011	1., the seller shall collect the tax according to subparagraph
1012	5. This paragraph does not limit a purchaser's obligation for
1013	sales or use tax to any state to which the direct mail is
1014	delivered.
1015	4.  If a purchaser of direct mail provides the seller with
1016	documentation of direct-pay authority, the purchaser is not
1017	required to provide a direct mail form or delivery information
1018	to the seller A purchaser of printed materials shall have sole
1019	responsibility for the taxes imposed by this chapter on those
1020	materials when the printer of the materials delivers them to the
1021	United States Postal Service for mailing to persons other than
1022	the purchaser located within and outside this state. Printers of
1023	materials delivered by mail to persons other than the purchaser
1024	located within and outside this state shall have no obligation
1025	or responsibility for the payment or collection of any taxes
1026	imposed under this chapter on those materials. However, printers
1027	are obligated to collect the taxes imposed by this chapter on
1028	printed materials when all, or substantially all, of the
1029	materials will be mailed to persons located within this state.
1030	For purposes of the printer's tax collection obligation, there
1031	is a rebuttable presumption that all materials printed at a
1032	facility are mailed to persons located within the same state as
1033	that in which the facility is located. A certificate provided by
1034	the purchaser to the printer concerning the delivery of the
1035	printed materials for that purchase or all purchases shall be
1036	sufficient for purposes of rebutting the presumption created
1037	herein.
1038	5.2.  The Department of Revenue is authorized to adopt
1039	rules and forms to implement the provisions of this paragraph.
1040	Section 6.  Subsections (1) and (2) and paragraph (t) of
1041	subsection (7) of section 212.08, Florida Statutes, are amended
1042	to read:
1043	212.08  Sales, rental, use, consumption, distribution, and
1044	storage tax; specified exemptions.--The sale at retail, the
1045	rental, the use, the consumption, the distribution, and the
1046	storage to be used or consumed in this state of the following
1047	are hereby specifically exempt from the tax imposed by this
1048	chapter.
1049	(1)  EXEMPTIONS; GENERAL GROCERIES.--
1050	(a)  Food and food ingredients products for human
1051	consumption are exempt from the tax imposed by this chapter.
1052	(b)  For the purpose of this chapter, as used in this
1053	subsection, the term "food and food ingredients products" means
1054	substances, whether in liquid, concentrated, solid, frozen,
1055	dried, or dehydrated form, which are sold for ingestion or
1056	chewing by humans and are consumed for their taste or
1057	nutritional value edible commodities, whether processed, cooked,
1058	raw, canned, or in any other form, which are generally regarded
1059	as food. This includes, but is not limited to, all of the
1060	following:
1061	1.  Cereals and cereal products, baked goods,
1062	oleomargarine, meat and meat products, fish and seafood
1063	products, frozen foods and dinners, poultry, eggs and egg
1064	products, vegetables and vegetable products, fruit and fruit
1065	products, spices, salt, sugar and sugar products, milk and dairy
1066	products, and products intended to be mixed with milk.
1067	2.  Natural fruit or vegetable juices or their concentrates
1068	or reconstituted natural concentrated fruit or vegetable juices,
1069	whether frozen or unfrozen, dehydrated, powdered, granulated,
1070	sweetened or unsweetened, seasoned with salt or spice, or
1071	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
1072	unless it is sold in a liquid form.
1073	1.3.  Bakery products sold by bakeries, pastry shops, or
1074	like establishments, if sold without eating utensils. Bakery
1075	products for purposes of this subsection include bread, rolls,
1076	buns, biscuits, bagels, croissants, pastries, doughnuts, danish,
1077	cakes, tortes, pies, tarts, muffins, bars, cookies, and
1078	tortillas that do not have eating facilities.
1079	2.  Dietary supplements. The term "dietary supplements"
1080	means any product, other than tobacco, intended to supplement
1081	the diet that contains one or more of the following dietary
1082	ingredients: a vitamin; a mineral; an herb or other botanical;
1083	an amino acid; a dietary substance for use by humans to
1084	supplement the diet by increasing the total dietary intake; or a
1085	concentrate, metabolite, constituent, extract, or combination of
1086	any ingredient described in this subparagraph which is intended
1087	for ingestion in tablet, capsule, powder, softgel, gelcap, or
1088	liquid form or, if not intended for ingestion in such a form, is
1089	not represented as conventional food and is not represented for
1090	use as a sole item of a meal or of the diet; and which is
1091	required to be labeled as a dietary supplement, identifiable by
1092	the "supplemental facts" box found on the label and as required
1093	pursuant to 21 C.F.R. s. 101.36.
1094	(c)  The exemption provided by this subsection does not
1095	apply:
1096	1.  When the food products are sold as meals for
1097	consumption on or off the premises of the dealer.
1098	2.  When the food products are furnished, prepared, or
1099	served for consumption at tables, chairs, or counters or from
1100	trays, glasses, dishes, or other tableware, whether provided by
1101	the dealer or by a person with whom the dealer contracts to
1102	furnish, prepare, or serve food products to others.
1103	3.  When the food products are ordinarily sold for
1104	immediate consumption on the seller's premises or near a
1105	location at which parking facilities are provided primarily for
1106	the use of patrons in consuming the products purchased at the
1107	location, even though such products are sold on a "take out" or
1108	"to go" order and are actually packaged or wrapped and taken
1109	from the premises of the dealer.
1110	4.  To sandwiches sold ready for immediate consumption on
1111	or off the seller's premises.
1112	5.  When the food products are sold ready for immediate
1113	consumption within a place, the entrance to which is subject to
1114	an admission charge.
1115	1.6.  When the food and food ingredients products are sold
1116	as hot prepared food products.
1117	2.7.  To soft drinks, which include, but are not limited
1118	to, any nonalcoholic beverage, any preparation or beverage
1119	commonly referred to as a "soft drink," or any noncarbonated
1120	drink made from milk derivatives or tea, when sold in cans or
1121	similar containers. The term "soft drinks" means nonalcoholic
1122	beverages that contain natural or artificial sweeteners. Soft
1123	drinks do not include beverages that contain milk or milk
1124	products, soy, rice, or similar milk substitutes, or greater
1125	than 50 percent of vegetable or fruit juice by volume.
1126	8.  To ice cream, frozen yogurt, and similar frozen dairy
1127	or nondairy products in cones, small cups, or pints, popsicles,
1128	frozen fruit bars, or other novelty items, whether or not sold
1129	separately.
1130	9.  To food prepared, whether on or off the premises, and
1131	sold for immediate consumption. This does not apply to food
1132	prepared off the premises and sold in the original sealed
1133	container, or the slicing of products into smaller portions.
1134	3.10.  When the food and food ingredients products are sold
1135	through a vending machine, pushcart, motor vehicle, or any other
1136	form of vehicle.
1137	4.11.  To candy and any similar product regarded as candy
1138	or confection, based on its normal use, as indicated on the
1139	label or advertising thereof. The term "candy" means a
1140	preparation of sugar, honey, or other natural or artificial
1141	sweeteners in combination with chocolate, fruits, nuts, or other
1142	ingredients or flavorings in the form of bars, drops, or pieces.
1143	Candy does not include any preparation that contains flour and
1144	requires no refrigeration.
1145	5.  To tobacco.
1146	12.  To bakery products sold by bakeries, pastry shops, or
1147	like establishments that have eating facilities, except when
1148	sold for consumption off the seller's premises.
1149	13.  When food products are served, prepared, or sold in or
1150	by restaurants, lunch counters, cafeterias, hotels, taverns, or
1151	other like places of business.
1152	(d)  As used in this subsection, the term:
1153	1.  "For consumption off the seller's premises" means that
1154	the food or drink is intended by the customer to be consumed at
1155	a place away from the dealer's premises.
1156	2.  "For consumption on the seller's premises" means that
1157	the food or drink sold may be immediately consumed on the
1158	premises where the dealer conducts his or her business. In
1159	determining whether an item of food is sold for immediate
1160	consumption, there shall be considered the customary consumption
1161	practices prevailing at the selling facility.
1162	3.  "Premises" shall be construed broadly, and means, but
1163	is not limited to, the lobby, aisle, or auditorium of a theater;
1164	the seating, aisle, or parking area of an arena, rink, or
1165	stadium; or the parking area of a drive-in or outdoor theater.
1166	The premises of a caterer with respect to catered meals or
1167	beverages shall be the place where such meals or beverages are
1168	served.
1169	1.4.  "Hot Prepared food products" means food sold in a
1170	heated state or heated by the seller; two or more food
1171	ingredients mixed or combined by the seller for sale as a single
1172	item; or food sold with eating utensils provided by the seller,
1173	including plates, knives, forks, spoons, glasses, cups, napkins,
1174	or straws. A plate does not include a container or packaging
1175	used to transport the food. Prepared food does not include food
1176	that is only cut, repackaged, or pasteurized by the seller and
1177	eggs, fish, meat, poultry, and foods containing these raw animal
1178	foods requiring cooking by the consumer as recommended by the
1179	Food and Drug Administration in chapter 3, part 401.11 of its
1180	food code so as to prevent food-borne illnesses. "Prepared food"
1181	for purposes of this subsection includes sandwiches sold for
1182	immediate consumption, and those products, items, or components
1183	which have been prepared for sale in a heated condition and
1184	which are sold at any temperature that is higher than the air
1185	temperature of the room or place where they are sold. "Hot
1186	prepared food products," for the purposes of this subsection,
1187	includes a combination of hot and cold food items or components
1188	where a single price has been established for the combination
1189	and the food products are sold in such combination, such as a
1190	hot meal, a hot specialty dish or serving, or a hot sandwich or
1191	hot pizza, or ice cream cones or sundaes, or food sold in an
1192	unheated state by weight or volume as a single item, including
1193	cold components or side items.
1194	(e)1.  Food or drinks not exempt under paragraphs (a), (b),
1195	(c), and (d) shall be exempt, notwithstanding those paragraphs,
1196	when purchased with food coupons or Special Supplemental Food
1197	Program for Women, Infants, and Children vouchers issued under
1198	authority of federal law.
1199	2.  This paragraph is effective only while federal law
1200	prohibits a state's participation in the federal food coupon
1201	program or Special Supplemental Food Program for Women, Infants,
1202	and Children if there is an official determination that state or
1203	local sales taxes are collected within that state on purchases
1204	of food or drinks with such coupons.
1205	3.  This paragraph shall not apply to any food or drinks on
1206	which federal law shall permit sales taxes without penalty, such
1207	as termination of the state's participation.
1208	(f)  Dietary supplements that are sold as prepared food are
1209	not exempt.
1210	(2)  EXEMPTIONS; MEDICAL.--
1211	(a)  There shall be exempt from the tax imposed by this
1212	chapter:
1213	1.  Any drug;
1214	2.  Durable medical equipment, mobility enhancing
1215	equipment, or prosthetic device any medical products and
1216	supplies or medicine dispensed according to an individual
1217	prescription or prescriptions written by a prescriber authorized
1218	by law to prescribe medicinal drugs;
1219	3.  Hypodermic needles; hypodermic syringes;
1220	4.  Chemical compounds and test kits used for the diagnosis
1221	or treatment of human disease, illness, or injury intended for
1222	one-time use;
1223	5.  Over-the-counter drugs and common household remedies
1224	recommended and generally sold for internal or external use in
1225	the cure, mitigation, treatment, or prevention of illness or
1226	disease in human beings, but not including grooming and hygiene
1227	products;
1228	6.  Antiseptic adhesive strips, gauze, bandages, adhesive
1229	tape;
1230	7.  Hearing aids;
1231	8.  Dental prosthesis; or
1232	9.  Funerals.
1233
1234	Funeral directors shall pay tax on all tangible personal
1235	property used by them in their business cosmetics or toilet
1236	articles, notwithstanding the presence of medicinal ingredients
1237	therein, according to a list prescribed and approved by the
1238	Department of Health, which list shall be certified to the
1239	Department of Revenue from time to time and included in the
1240	rules promulgated by the Department of Revenue. There shall also
1241	be exempt from the tax imposed by this chapter artificial eyes
1242	and limbs; orthopedic shoes; prescription eyeglasses and items
1243	incidental thereto or which become a part thereof; dentures;
1244	hearing aids; crutches; prosthetic and orthopedic appliances;
1245	and funerals. In addition, any items intended for one-time use
1246	which transfer essential optical characteristics to contact
1247	lenses shall be exempt from the tax imposed by this chapter;
1248	however, this exemption shall apply only after $100,000 of the
1249	tax imposed by this chapter on such items has been paid in any
1250	calendar year by a taxpayer who claims the exemption in such
1251	year. Funeral directors shall pay tax on all tangible personal
1252	property used by them in their business.
1253	(b)  For the purposes of this subsection, the term:
1254	1.  "Drug" means a compound, substance, or preparation, and
1255	any component of a compound, substance, or preparation, other
1256	than food and food ingredients, dietary supplements, and
1257	alcoholic beverages, which is:
1258	a.  Recognized in the official United States Pharmacopoeia,
1259	official Homeopathic Pharmacopoeia of the United States, or
1260	official National Formulary, or the supplement to any of them;
1261	b.  Intended for use in the diagnosis, cure, mitigation,
1262	treatment, or prevention of disease; or
1263	c.  Intended to affect the structure or any function of the
1264	body.
1265	2.  "Durable medical equipment" means equipment, including
1266	repair and replacement parts to such equipment, but the term
1267	does not include mobility-enhancing equipment, which can
1268	withstand repeated use, is primarily and customarily used to
1269	serve a medical purpose, generally is not useful to a person in
1270	the absence of illness or injury, and is not worn on or in the
1271	body.
1272	3.  "Mobility-enhancing equipment" means equipment,
1273	including repair and replacement parts to such equipment, but
1274	the term does not include durable medical equipment, which:
1275	a.  Is primarily and customarily used to provide or
1276	increase the ability to move from one place to another and which
1277	is appropriate for use either in a home or a motor vehicle;
1278	b.  Is not generally used by persons with normal mobility;
1279	and
1280	c.  Does not include any motor vehicle or any equipment on
1281	a motor vehicle normally provided by a motor vehicle
1282	manufacturer.
1283	4.  "Prosthetic device" means a replacement, corrective, or
1284	supportive device, including repair or replacement parts to such
1285	equipment, other than a hearing aid or a dental prosthesis, that
1286	is worn on or in the body to:
1287	a.  Artificially replace a missing portion of the body;
1288	b.  Prevent or correct physical deformity or malfunction;
1289	or
1290	c.  Support a weak or deformed portion of the body.
1291	5.  "Grooming and hygiene products" are soaps and cleaning
1292	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
1293	suntan lotions and screens, regardless of whether the items meet
1294	the definition of over-the-counter drugs.
1295	6.  "Over-the-counter drug" means a drug the packaging for
1296	which contains a label that identifies the product as a drug as
1297	required by 21 C.F.R. s. 201.66. The over-the-counter drug label
1298	includes a "drug facts" panel or a statement of the active
1299	ingredients with a list of those ingredients contained in the
1300	compound, substance, or preparation "Prosthetic and orthopedic
1301	appliances" means any apparatus, instrument, device, or
1302	equipment used to replace or substitute for any missing part of
1303	the body, to alleviate the malfunction of any part of the body,
1304	or to assist any disabled person in leading a normal life by
1305	facilitating such person's mobility. Such apparatus, instrument,
1306	device, or equipment shall be exempted according to an
1307	individual prescription or prescriptions written by a physician
1308	licensed under chapter 458, chapter 459, chapter 460, chapter
1309	461, or chapter 466, or according to a list prescribed and
1310	approved by the Department of Health, which list shall be
1311	certified to the Department of Revenue from time to time and
1312	included in the rules promulgated by the Department of Revenue.
1313	2.  "Cosmetics" means articles intended to be rubbed,
1314	poured, sprinkled, or sprayed on, introduced into, or otherwise
1315	applied to the human body for cleansing, beautifying, promoting
1316	attractiveness, or altering the appearance and also means
1317	articles intended for use as a compound of any such articles,
1318	including, but not limited to, cold creams, suntan lotions,
1319	makeup, and body lotions.
1320	3.  "Toilet articles" means any article advertised or held
1321	out for sale for grooming purposes and those articles that are
1322	customarily used for grooming purposes, regardless of the name
1323	by which they may be known, including, but not limited to, soap,
1324	toothpaste, hair spray, shaving products, colognes, perfumes,
1325	shampoo, deodorant, and mouthwash.
1326	7.4.  "Prescription" means an order, formula, or recipe
1327	issued in any form of oral, written, electronic, or other means
1328	of transmission by a duly licensed practitioner authorized by
1329	chapter 458, chapter 459, chapter 460, chapter 461, or chapter
1330	466. The term also includes an orally transmitted order by the
1331	lawfully designated agent of such practitioner. The term also
1332	includes an order written or transmitted by a practitioner
1333	licensed to practice in a jurisdiction other than this state,
1334	but only if the pharmacist called upon to dispense such order
1335	determines, in the exercise of his or her professional judgment,
1336	that the order is valid and necessary for the treatment of a
1337	chronic or recurrent illness includes any order for drugs or
1338	medicinal supplies written or transmitted by any means of
1339	communication by a duly licensed practitioner authorized by the
1340	laws of the state to prescribe such drugs or medicinal supplies
1341	and intended to be dispensed by a pharmacist. The term also
1342	includes an orally transmitted order by the lawfully designated
1343	agent of such practitioner. The term also includes an order
1344	written or transmitted by a practitioner licensed to practice in
1345	a jurisdiction other than this state, but only if the pharmacist
1346	called upon to dispense such order determines, in the exercise
1347	of his or her professional judgment, that the order is valid and
1348	necessary for the treatment of a chronic or recurrent illness.
1349	The term also includes a pharmacist's order for a product
1350	selected from the formulary created pursuant to s. 465.186. A
1351	prescription may be retained in written form, or the pharmacist
1352	may cause it to be recorded in a data processing system,
1353	provided that such order can be produced in printed form upon
1354	lawful request.
1355	(c)  Chlorine shall not be exempt from the tax imposed by
1356	this chapter when used for the treatment of water in swimming
1357	pools.
1358	(d)  Lithotripters are exempt.
1359	(d)(e)  Human organs are exempt.
1360	(f)  Sales of drugs to or by physicians, dentists,
1361	veterinarians, and hospitals in connection with medical
1362	treatment are exempt.
1363	(g)  Medical products and supplies used in the cure,
1364	mitigation, alleviation, prevention, or treatment of injury,
1365	disease, or incapacity which are temporarily or permanently
1366	incorporated into a patient or client by a practitioner of the
1367	healing arts licensed in the state are exempt.
1368	(h)  The purchase by a veterinarian of commonly recognized
1369	substances possessing curative or remedial properties which are
1370	ordered and dispensed as treatment for a diagnosed health
1371	disorder by or on the prescription of a duly licensed
1372	veterinarian, and which are applied to or consumed by animals
1373	for alleviation of pain or the cure or prevention of sickness,
1374	disease, or suffering are exempt. Also exempt are the purchase
1375	by a veterinarian of antiseptics, absorbent cotton, gauze for
1376	bandages, lotions, vitamins, and worm remedies.
1377	(i)  X-ray opaques, also known as opaque drugs and
1378	radiopaque, such as the various opaque dyes and barium sulphate,
1379	when used in connection with medical X rays for treatment of
1380	bodies of humans and animals, are exempt.
1381	(e)(j)  Parts, special attachments, special lettering, and
1382	other like items that are added to or attached to tangible
1383	personal property so that a handicapped person can use them are
1384	exempt when such items are purchased by a person pursuant to an
1385	individual prescription.
1386	(f)(k)  This subsection shall be strictly construed and
1387	enforced.
1388	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1389	entity by this chapter do not inure to any transaction that is
1390	otherwise taxable under this chapter when payment is made by a
1391	representative or employee of the entity by any means,
1392	including, but not limited to, cash, check, or credit card, even
1393	when that representative or employee is subsequently reimbursed
1394	by the entity. In addition, exemptions provided to any entity by
1395	this subsection do not inure to any transaction that is
1396	otherwise taxable under this chapter unless the entity has
1397	obtained a sales tax exemption certificate from the department
1398	or the entity obtains or provides other documentation as
1399	required by the department. Eligible purchases or leases made
1400	with such a certificate must be in strict compliance with this
1401	subsection and departmental rules, and any person who makes an
1402	exempt purchase with a certificate that is not in strict
1403	compliance with this subsection and the rules is liable for and
1404	shall pay the tax. The department may adopt rules to administer
1405	this subsection.
1406	(t)  Boats temporarily docked in state.--
1407	1.  Notwithstanding the provisions of chapter 328,
1408	pertaining to the registration of vessels, a boat upon which the
1409	state sales or use tax has not been paid is exempt from the use
1410	tax under this chapter if it enters and remains in this state
1411	for a period not to exceed a total of 20 days in any calendar
1412	year calculated from the date of first dockage or slippage at a
1413	facility, registered with the department, that rents dockage or
1414	slippage space in this state. If a boat brought into this state
1415	for use under this paragraph is placed in a facility, registered
1416	with the department, for repairs, alterations, refitting, or
1417	modifications and such repairs, alterations, refitting, or
1418	modifications are supported by written documentation, the 20-day
1419	period shall be tolled during the time the boat is physically in
1420	the care, custody, and control of the repair facility, including
1421	the time spent on sea trials conducted by the facility. The 20-
1422	day time period may be tolled only once within a calendar year
1423	when a boat is placed for the first time that year in the
1424	physical care, custody, and control of a registered repair
1425	facility; however, the owner may request and the department may
1426	grant an additional tolling of the 20-day period for purposes of
1427	repairs that arise from a written guarantee given by the
1428	registered repair facility, which guarantee covers only those
1429	repairs or modifications made during the first tolled period.
1430	Within 72 hours after the date upon which the registered repair
1431	facility took possession of the boat, the facility must have in
1432	its possession, on forms prescribed by the department, an
1433	affidavit which states that the boat is under its care, custody,
1434	and control and that the owner does not use the boat while in
1435	the facility. Upon completion of the repairs, alterations,
1436	refitting, or modifications, the registered repair facility
1437	must, within 72 hours after the date of release, have in its
1438	possession a copy of the release form which shows the date of
1439	release and any other information the department requires. The
1440	repair facility shall maintain a log that documents all
1441	alterations, additions, repairs, and sea trials during the time
1442	the boat is under the care, custody, and control of the
1443	facility. The affidavit shall be maintained by the registered
1444	repair facility as part of its records for as long as required
1445	by s. 213.35. When, within 6 months after the date of its
1446	purchase, a boat is brought into this state under this
1447	paragraph, the 6-month period provided in s. 212.05(1)(a)2. or
1448	s. 212.06(7)(8) shall be tolled.
1449	2.  During the period of repairs, alterations, refitting,
1450	or modifications and during the 20-day period referred to in
1451	subparagraph 1., the boat may be listed for sale, contracted for
1452	sale, or sold exclusively by a broker or dealer registered with
1453	the department without incurring a use tax under this chapter;
1454	however, the sales tax levied under this chapter applies to such
1455	sale.
1456	3.  The mere storage of a boat at a registered repair
1457	facility does not qualify as a tax-exempt use in this state.
1458	4.  As used in this paragraph, "registered repair facility"
1459	means:
1460	a.  A full-service facility that:
1461	(I)  Is located on a navigable body of water;
1462	(II)  Has haulout capability such as a dry dock, travel
1463	lift, railway, or similar equipment to service craft under the
1464	care, custody, and control of the facility;
1465	(III)  Has adequate piers and storage facilities to provide
1466	safe berthing of vessels in its care, custody, and control; and
1467	(IV)  Has necessary shops and equipment to provide repair
1468	or warranty work on vessels under the care, custody, and control
1469	of the facility;
1470	b.  A marina that:
1471	(I)  Is located on a navigable body of water;
1472	(II)  Has adequate piers and storage facilities to provide
1473	safe berthing of vessels in its care, custody, and control; and
1474	(III)  Has necessary shops and equipment to provide repairs
1475	or warranty work on vessels; or
1476	c.  A shoreside facility that:
1477	(I)  Is located on a navigable body of water;
1478	(II)  Has adequate piers and storage facilities to provide
1479	safe berthing of vessels in its care, custody, and control; and
1480	(III)  Has necessary shops and equipment to provide repairs
1481	or warranty work.
1482	Section 7.  Section 212.095, Florida Statutes, is amended
1483	to read:
1484	212.095  Refunds.--
1485	(1)  No exemption granted on a refund basis pursuant to
1486	this chapter is authorized except as provided in this section.
1487	(2)(a)  No person may secure a refund under this chapter
1488	unless such person is the holder of an unrevoked refund permit
1489	issued by the department before the purchase for which a refund
1490	is sought, which permit shall be numbered and issued annually.
1491	(b)  To procure a permit, a person must file with the
1492	department an application, on forms furnished by the department,
1493	stating that he or she is entitled to a refund according to the
1494	provisions of this chapter and that he or she intends to file an
1495	application for refund for the current calendar year, and must
1496	furnish the department such other information as the department
1497	requests.
1498	(c)  No person may in any event be allowed a refund unless
1499	he or she has filed the application provided for in paragraph
1500	(b) with the department. A permit shall be effective on the date
1501	issued by the department.
1502	(d)  If an applicant for a refund permit has violated any
1503	provision of this section or any regulation pursuant hereto, or
1504	has been convicted of bribery, theft, or false swearing within
1505	the period of 5 years preceding the application, or if the
1506	department has evidence of the financial irresponsibility of the
1507	applicant, the department may require the applicant to execute a
1508	corporate surety bond of $1,000 to be approved by the
1509	department, conditioned upon the payment of all taxes,
1510	penalties, and fines for which such applicant may become liable
1511	under this chapter.
1512	(2)(3)(a)  When a sale is made to a person who claims to be
1513	entitled to a refund under this section, the seller shall make
1514	out a sales invoice, which shall contain the following
1515	information:
1516	1.  The name and business address of the purchaser.
1517	2.  A description of the item or services sold.
1518	3.  The date on which the purchase was made.
1519	4.  The price and amount of tax paid for the item or
1520	services.
1521	5.  The name and place of business of the seller at which
1522	the sale was made.
1523	6.  The refund permit number of the purchaser.
1524	(b)  The sales invoice shall be retained by the purchaser
1525	for attachment to his or her application for a refund, as a part
1526	thereof. No refund will be allowed unless the seller has
1527	executed such an invoice and unless proof of payment of the
1528	taxes for which the refund is claimed is attached. The
1529	department may refuse to grant a refund if the invoice is
1530	incomplete and fails to contain the full information required in
1531	this subsection.
1532	(c)  No person may execute a sales invoice, as described in
1533	paragraph (a), except a dealer duly registered pursuant to this
1534	chapter, or an authorized agent thereof.
1535	(3)(4)(a)  No refund may be authorized unless a sworn
1536	application therefor containing the information required in this
1537	section is filed with the department not later than 30 days
1538	immediately following the quarter for which the refund is
1539	claimed. When a claim is filed after such 30 days and a
1540	justified excuse for late filing is presented to the department
1541	and the last preceding claim was filed on time, such late filing
1542	may be accepted through 60 days following the quarter. No refund
1543	will be authorized unless the amount due is for $5 or more in
1544	any quarter and unless application is made upon forms prescribed
1545	by the department.
1546	(b)  Claims shall be filed and paid for each calendar
1547	quarter. The department shall deduct a fee of $2 for each claim,
1548	which fee shall be deposited in the General Revenue Fund.
1549	(c)  Refund application forms shall include at a minimum
1550	the following information:
1551	1.  The name and address of the person claiming the refund.
1552	2.  The refund permit number of such person.
1553	2.3.  The location at which the items or services for which
1554	a refund is claimed are used.
1555	3.4.  A description of each such item or service and the
1556	purpose for which such item or service was acquired.
1557	4.5.  Copies of the sales invoices of items or services for
1558	which a refund is being claimed.
1559	(4)(5)  The right to receive any refund under the
1560	provisions of this section is not assignable, except to the
1561	executor or administrator, or to the receiver, trustee in
1562	bankruptcy, or assignee in an insolvency proceeding, of the
1563	person entitled to the refund.
1564	(5)(6)(a)  Each registered dealer shall, in accordance with
1565	the requirements of the department, keep at his or her principal
1566	place of business in this state or at the location where the
1567	sale is made a complete record or duplicate sales tickets of all
1568	items or services sold by the registered dealer for which a
1569	refund provided in this section may be claimed, which records
1570	shall contain the information required in paragraph (2)(3)(a).
1571	(b)  Every person applying for to whom a refund permit has
1572	been issued under this section shall, in accordance with the
1573	requirements of the department, keep at his or her residence or
1574	principal place of business in this state a record of each
1575	purchase for which a refund is claimed, including the
1576	information required in paragraph (2)(3)(a).
1577	(c)  The records required to be kept under this subsection
1578	shall at all reasonable hours be subject to audit or inspection
1579	by the department or by any person duly authorized by it. Such
1580	records shall be preserved and may not be destroyed until 3
1581	years after the date the item to which they relate was sold or
1582	purchased.
1583	(d)  The department shall keep a permanent record of the
1584	amount of refund claimed and paid to each claimant. Such records
1585	shall be open to public inspection.
1586	(6)(7)  Agents of the department are authorized to go upon
1587	the premises of any refund applicant permitholder, or duly
1588	authorized agent thereof, to make an inspection to ascertain any
1589	matter connected with the operation of this section or the
1590	enforcement hereof. However, no agent may enter the dwelling of
1591	any person without the consent of the occupant or authority from
1592	a court of competent jurisdiction.
1593	(7)(8)  If any taxes are refunded erroneously, the
1594	department shall advise the payee by registered mail of the
1595	erroneous refund. If the payee fails to reimburse the state
1596	within 15 days after the receipt of the letter, an action may be
1597	instituted by the department against such payee in the circuit
1598	court, and the department shall recover from the payee the
1599	amount of the erroneous refund plus a penalty of 25 percent.
1600	(8)(9)  No person shall:
1601	(a)  Knowingly make a false or fraudulent statement in an
1602	application for a refund permit or in an application for a
1603	refund of any taxes under this section;
1604	(b)  Fraudulently obtain a refund of such taxes; or
1605	(c)  Knowingly aid or assist in making any such false or
1606	fraudulent statement or claim.
1607	(10)  The refund permit of any person who violates any
1608	provision of this section shall be revoked by the department and
1609	may not be reissued until 2 years have elapsed from the date of
1610	such revocation. The refund permit of any person who violates
1611	any other provision of this chapter may be suspended by the
1612	department for any period, in its discretion, not exceeding 6
1613	months.
1614	(9)(11)  Refund permits and refund application forms shall
1615	include instructions for dealers and purchasers as to the
1616	relevant requirements of this section.
1617	Section 8.  Section 212.094, Florida Statutes, is created
1618	to read:
1619	212.094  Purchaser requests for refunds from dealers.--
1620	(1)  If a purchaser seeks a refund of or credit from a
1621	dealer for a tax collected under this chapter by that dealer,
1622	the purchaser must submit a written request for the refund or
1623	credit to the dealer in accordance with this section. The
1624	request must contain all the information necessary for the
1625	dealer to determine the validity of the purchaser's request.
1626	(2)  The purchaser may not take any other action against
1627	the dealer with respect to the requested refund or credit until
1628	the dealer has had 60 days following receipt of a completed
1629	request in which to respond.
1630	(3)  Nothing in this section is intended to change the law
1631	regarding standing to claim a refund.
1632	Section 9.  Subsection (3) of section 212.17, Florida
1633	Statutes, is amended to read:
1634	212.17  Credits for returned goods, rentals, or admissions;
1635	goods acquired for dealer's own use and subsequently resold;
1636	additional powers of department.--
1637	(3)  A dealer who has paid the tax imposed by this chapter
1638	on tangible personal property or services may take a credit or
1639	obtain a refund for any tax paid by the dealer on the unpaid
1640	balance due on worthless accounts within 12 months following the
1641	month in which the bad debt has been charged off for federal
1642	income tax purposes. A dealer who has paid the tax imposed by
1643	this chapter on tangible personal property or services and who
1644	is not required to file federal income tax returns may take a
1645	credit or obtain a refund for any tax paid by the dealer on the
1646	unpaid balance due on worthless accounts within 12 months
1647	following the month in which the bad debt is written off as
1648	uncollectible in the dealer's books and records and would be
1649	eligible for a bad debt deduction for federal income tax
1650	purposes if the dealer were required to file a federal income
1651	tax return.
1652	(a)  A dealer that is taking a credit or obtaining a refund
1653	on worthless accounts shall base the bad debt recovery
1654	calculation in accordance with 26 U.S.C. s. 166.
1655	(b)  Notwithstanding paragraph (a), the amount calculated
1656	pursuant to 26 U.S.C. s. 166 shall be adjusted to exclude
1657	financing charges or interest; sales or use taxes charged on the
1658	purchase price; uncollectible amounts on property that remain in
1659	the possession of the seller until the full purchase price is
1660	paid; expenses incurred in attempting to collect any debt; and
1661	repossessed property.
1662	(c)  When the amount of bad debt exceeds the amount of
1663	taxable sales for the period during which the bad debt is
1664	written off, a refund claim may be filed in accordance with the
1665	timing provisions of s. 215.26(2), except that the statute of
1666	limitations for filing the refund claim shall be measured from
1667	the due date of the return on which the bad debt could first be
1668	claimed.
1669	(d)  If any accounts so charged off for which a credit or
1670	refund has been obtained are thereafter in whole or in part paid
1671	to the dealer, the amount so paid shall be included in the first
1672	return filed after such collection and the tax paid accordingly.
1673	(e)  Where filing responsibilities have been assumed by a
1674	certified service provider, the certified service provider shall
1675	claim, on behalf of the seller, any bad debt allowance provided
1676	by this section. The certified service provider must credit or
1677	refund to the seller the full amount of any bad debt allowance
1678	or refund received.
1679	(f)  For the purposes of reporting a payment received on a
1680	previously claimed bad debt, any payments made on a debt or
1681	account are applied first proportionally to the taxable price of
1682	the property or service and the sales tax thereon, and secondly
1683	to interest, service charges, and any other charges.
1684	(g)  In situations in which the books and records of the
1685	party claiming the bad debt allowance support an allocation of
1686	the bad debts among states that are members of the Streamlined
1687	Sales and Use Tax Agreement, the allocation is permitted among
1688	those states.
1689	Section 10.  Section 213.052, Florida Statutes, is created
1690	to read:
1691	213.052  Notice of state rate changes.--
1692	(1)  A sales or use tax rate change imposed under chapter
1693	212 is effective on January 1, April 1, July 1, or October 1.
1694	The Department of Revenue shall provide notice of such rate
1695	change to all affected sellers 90 days before the effective date
1696	of the rate change.
1697	(2)  Failure of a seller to receive notice does not relieve
1698	the seller of its obligation to collect sales or use tax.
1699	Section 11.  Section 213.0521, Florida Statutes, is created
1700	to read:
1701	213.0521  Effective date of state rate changes.--The
1702	effective date for services covering a period starting before
1703	and ending after the statutory effective date shall be as
1704	follows:
1705	(1)  For a rate increase, the new rate shall apply to the
1706	first billing period starting on or after the effective date.
1707	(2)  For a rate decrease, the new rate shall apply to bills
1708	rendered on or after the effective date.
1709	Section 12.  Subsection (11) is added to section 213.21,
1710	Florida Statutes, to read:
1711	213.21  Informal conferences; compromises.--
1712	(11)  Amnesty shall be provided for uncollected or unpaid
1713	sales or use tax to a seller who registers to pay or to collect
1714	and remit applicable sales or use tax in accordance with the
1715	terms of the Streamlined Sales and Use Tax Agreement authorized
1716	under s. 213.256, if the seller was not registered with the
1717	Department of Revenue in the 12-month period preceding the
1718	effective date of participation in the agreement by this state.
1719	(a)  The amnesty precludes assessment for uncollected or
1720	unpaid sales or use tax together with penalty or interest for
1721	sales made during the period the seller was not registered with
1722	the Department of Revenue, if registration occurs within 12
1723	months after the effective date of this state's participation in
1724	the agreement.
1725	(b)  The amnesty is not available to a seller with respect
1726	to any matter or matters for which the seller received notice of
1727	the commencement of an audit and which audit is not yet finally
1728	resolved, including any related administrative and judicial
1729	processes.
1730	(c)  The amnesty is not available for sales or use taxes
1731	already paid or remitted to the state or to taxes collected by
1732	the seller.
1733	(d)  The amnesty is fully effective, absent the seller's
1734	fraud or intentional misrepresentation of a material fact, as
1735	long as the seller continues registration and continues payment
1736	or collection and remittance of applicable sales or use taxes
1737	for at least 36 months.
1738	(e)  The amnesty is applicable only to sales or use taxes
1739	due from a seller in its capacity as a seller and not to sales
1740	or use taxes due from a seller in its capacity as a buyer.
1741	Section 13.  Subsections (1) and (7) of section 213.256,
1742	Florida Statutes, are amended, present subsections (8), (9), and
1743	(10) of said section are renumbered as subsections (11), (12),
1744	and (13), respectively, and new subsections (8), (9), (10), and
1745	(14) are added to said section, to read:
1746	213.256  Simplified Sales and Use Tax Administration Act.--
1747	(1)  As used in this section and s. 213.2567, the term:
1748	(a)  "Agent" means a person appointed by a seller to
1749	represent the seller before the member states.
1750	(b)  "Agreement" means the Streamlined Sales and Use Tax
1751	Agreement as amended and adopted on November 12, 2002 January
1752	27, 2001, by the Executive Committee of the National Conference
1753	of State Legislatures.
1754	(c)  "Certified automated system" means software certified
1755	jointly by the states that are signatories to the agreement to
1756	calculate the tax imposed by each jurisdiction on a transaction,
1757	determine the amount of tax to remit to the appropriate state,
1758	and maintain a record of the transaction.
1759	(d)  "Certified service provider" means an agent certified
1760	under jointly by the states that are signatories to the
1761	agreement to perform all of the seller's sales tax functions
1762	other than the seller's obligation to remit tax on its own
1763	purchases.
1764	(e)(a)  "Department" means the Department of Revenue.
1765	(f)  "Model 1 seller" means a seller that has selected a
1766	certified service provider as its agent to perform all the
1767	seller's sales and use tax functions other than the seller's
1768	obligation to remit tax on its own purchases.
1769	(g)  "Model 2 seller" means a seller that has selected a
1770	certified automated system to perform part of its sales and use
1771	tax functions, but retains responsibility for remitting the tax.
1772	(h)  "Model 3 seller" means a seller that has sales in at
1773	least five member states, has total annual sales revenue of at
1774	least $500 million, has a proprietary system that calculates the
1775	amount of tax due each jurisdiction, and has entered into a
1776	performance agreement with the member states which establishes a
1777	tax performance standard for the seller. As used in this
1778	subsection, a seller includes an affiliated group of sellers
1779	using the same proprietary system.
1780	(i)(e)  "Person" means an individual, trust, estate,
1781	fiduciary, partnership, limited liability company, limited
1782	liability partnership, corporation, or any other legal entity.
1783	(j)  "Registered under this agreement" means registration
1784	by a seller with the member states under the central
1785	registration system.
1786	(k)(f)  "Sales tax" means the tax levied under chapter 212.
1787	(l)(g)  "Seller" means any person making sales, leases, or
1788	rentals of personal property or services.
1789	(m)(h)  "State" means any state of the United States and
1790	the District of Columbia.
1791	(n)(i)  "Use tax" means the tax levied under chapter 212.
1792	(7)(a)  The agreement authorized by this act binds and
1793	inures only to the benefit of this state and the other member
1794	states. No person, other than a member state, is an intended
1795	beneficiary of the agreement. Any benefit to a person other than
1796	a state is established by the laws of this state and of other
1797	member states and not by the terms of the agreement.
1798	(b)  Consistent with paragraph (a), no person has any cause
1799	of action or defense under the agreement or by virtue of this
1800	state's approval of the agreement. No person may challenge, in
1801	any action brought under any provision of law, any action or
1802	inaction by any department, agency, or other instrumentality of
1803	this state, or of any political subdivision of this state, on
1804	the ground that the action or inaction is inconsistent with the
1805	agreement.
1806	(c)  No law of this state, or the application thereof, may
1807	be declared invalid as to any person or circumstance on the
1808	ground that the provision or application is inconsistent with
1809	the agreement.
1810	(d)  The determinations pertaining to the agreement
1811	authorized by this act which are made by the member states are
1812	final when rendered and are not subject to any protest, appeal,
1813	or review.
1814	(8)  Authority to administer the agreement authorized under
1815	this act shall rest with the governing board comprised of
1816	representatives of each member state. Each member state may
1817	appoint up to four representatives to the governing board. This
1818	state shall be represented by three delegates, one appointed by
1819	the President of the Senate, one appointed by the Speaker of the
1820	House of Representatives, and the executive director of the
1821	department or his or her designee.
1822	(9)  With respect to each member state, the agreement
1823	authorized by this act shall continue in full force and effect
1824	until a member state withdraws its membership or is expelled. A
1825	member state's withdrawal or expulsion is not effective until
1826	the first day of a calendar quarter after a minimum of 60 days'
1827	notice. A member state shall submit notice of its intent to
1828	withdraw from the agreement to the governing board and the chief
1829	executive of each member state's tax agency. The member state
1830	shall provide public notice of its intent to withdraw and post
1831	its notice of intent to withdraw from the agreement to the
1832	governing board and the chief executive of each member state's
1833	tax agency. The member state shall provide public notice of its
1834	intent to withdraw and post its notice of intent to withdraw on
1835	its website. The withdrawal by or expulsion of a state does not
1836	affect the validity of the agreement among other member states.
1837	A state that withdraws or is expelled from the agreement remains
1838	liable for its share of any financial or contractual obligations
1839	that were incurred by the governing board before the effective
1840	date of that state's withdrawal or expulsion. The appropriate
1841	share of any financial or contractual obligation shall be
1842	determined by the state and the governing board in good faith
1843	based on the relative benefits received and burdens incurred by
1844	the parties.
1845	(10)  A member state that is found to be out of compliance
1846	with the agreement authorized by this act may be imposed with
1847	sanctions, which include expulsion or other penalties as
1848	determined by the governing board.
1849	(14)  Each member state shall annually recertify that such
1850	state is in compliance with the agreement authorized under this
1851	act. Each member state shall make a recertification to the
1852	governing board on or before August 1 of each year after the
1853	year of the state's entry. In its annual recertification, the
1854	state shall include any changes in its statutes, rules or
1855	regulations, or other authorities that could affect its
1856	compliance with the terms of the agreement. The recertification
1857	shall be signed by the executive director of the department. A
1858	member state that cannot recertify its compliance with the
1859	agreement shall submit a statement of noncompliance to the
1860	governing board. The statement of noncompliance shall include
1861	any action or decision that takes such state out of compliance
1862	with the agreement and the steps it will take to return to
1863	compliance. Each member state shall post its annual
1864	recertification or statement of noncompliance on that state's
1865	website.
1866	Section 14.  Section 213.2567, Florida Statutes, is created
1867	to read:
1868	213.2567  Simplified sales and use tax registration,
1869	certification, liability, audit.--
1870	(1)  A seller that registers pursuant to the agreement
1871	agrees to collect and remit sales and use taxes for all taxable
1872	sales into the member states, including member states joining
1873	after the seller's registration. Withdrawal or revocation of a
1874	member state shall not relieve a seller of its responsibility to
1875	remit taxes previously or subsequently collected on behalf of
1876	the state.
1877	(a)  When registering, the seller may select a model 1,
1878	model 2, or model 3 method of remittance or other method allowed
1879	by state law to remit the taxes collected.
1880	(b)  A seller may be registered by an agent. Such
1881	appointment shall be in writing and submitted to a member state.
1882	(2)(a)  A certified service provider is the agent of a
1883	model 1 seller with whom the certified service provider has
1884	contracted for the collection and remittance of sales and use
1885	taxes. As the model 1 seller's agent, the certified service
1886	provider is liable for sales and use tax due each member state
1887	on all sales transactions it processes for the model 1 seller
1888	except as set out in paragraph (b).
1889	(b)  A model 1 seller is not liable to the state for sales
1890	or use tax due on transactions processed by the certified
1891	service provider unless the model 1 seller has misrepresented
1892	the type of items it sells or has committed fraud. In the
1893	absence of probable cause to believe that the model 1 seller has
1894	committed fraud or made a material misrepresentation, the model
1895	1 seller is not subject to audit on the transactions processed
1896	by the certified service provider. A model 1 seller is subject
1897	to audit for transactions that have not been processed by the
1898	certified service provider. The member states acting jointly may
1899	perform a system check of the model 1 seller and review the
1900	model 1 seller's procedures to determine if the certified
1901	service provider's system is functioning properly and to
1902	determine the extent to which the model 1 seller's transactions
1903	are being processed by the certified service provider.
1904	(3)  A person that provides a certified automated system is
1905	responsible for the proper functioning of that system and is
1906	liable to the state for underpayments of tax attributable to
1907	errors in the functioning of the certified automated system. A
1908	model 2 seller that uses a certified automated system remains
1909	responsible and is liable to the state for reporting and
1910	remitting tax.
1911	(4)  A model 3 seller is liable for the failure of the
1912	proprietary system to meet the performance standard.
1913	(5)  The governing board may certify a person as a
1914	certified service provider if the person meets all of the
1915	following requirements:
1916	(a)  The person uses a certified automated system;
1917	(b)  The person integrates its certified automated system
1918	with the system of a seller for whom the person collects tax so
1919	that the tax due on a sale is determined at the time of the
1920	sale;
1921	(c)  The person agrees to remit the taxes it collects at
1922	the time and in the manner specified by the member states;
1923	(d)  The person agrees to file returns on behalf of the
1924	sellers for whom it collects tax;
1925	(e)  The person agrees to protect the privacy of tax
1926	information it obtains in accordance with s. 213.053; and
1927	(f)  The person enters into a contract with the member
1928	states and agrees to comply with the terms of the contract.
1929	(6)  The governing board may certify a software program as
1930	a certified automated system if the governing board determines
1931	that the program meets all of the following requirements:
1932	(a)  The program determines the applicable state and local
1933	sales and use tax rate for a transaction in accordance with s.
1934	212.06(3) and (4);
1935	(b)  The program determines whether or not an item is
1936	exempt from tax;
1937	(c)  The program determines the amount of tax to be
1938	remitted for each taxpayer for a reporting period;
1939	(d)  The program can generate reports and returns as
1940	required by the governing board; and
1941	(e)  The program meets any other requirement set by the
1942	governing board.
1943	(7)  The governing board may establish one or more sales
1944	tax performance standards for model 3 sellers that meet the
1945	eligibility criteria set by the governing board and that
1946	developed a proprietary system to determine the amount of sales
1947	and use tax due on transactions.
1948	(8)  Disclosure of information necessary under this section
1949	must be pursuant to a written agreement between the executive
1950	director of the department or his or her designee and the
1951	certified service provider. The certified service provider is
1952	bound by the same requirements of confidentiality as the
1953	department. Breach of confidentiality is a misdemeanor of the
1954	first degree, punishable as provided in s. 775.082 or s.
1955	775.083.
1956	Section 15.  Paragraph (c) of subsection (2) and paragraph
1957	(c) of subsection (3) of section 212.055, Florida Statutes, are
1958	amended to read:
1959	212.055  Discretionary sales surtaxes; legislative intent;
1960	authorization and use of proceeds.--It is the legislative intent
1961	that any authorization for imposition of a discretionary sales
1962	surtax shall be published in the Florida Statutes as a
1963	subsection of this section, irrespective of the duration of the
1964	levy. Each enactment shall specify the types of counties
1965	authorized to levy; the rate or rates which may be imposed; the
1966	maximum length of time the surtax may be imposed, if any; the
1967	procedure which must be followed to secure voter approval, if
1968	required; the purpose for which the proceeds may be expended;
1969	and such other requirements as the Legislature may provide.
1970	Taxable transactions and administrative procedures shall be as
1971	provided in s. 212.054.
1972	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
1973	(c)  Pursuant to s. 212.054(6)(4), the proceeds of the
1974	surtax levied under this subsection shall be distributed to the
1975	county and the municipalities within such county in which the
1976	surtax was collected, according to:
1977	1.  An interlocal agreement between the county governing
1978	authority and the governing bodies of the municipalities
1979	representing a majority of the county's municipal population,
1980	which agreement may include a school district with the consent
1981	of the county governing authority and the governing bodies of
1982	the municipalities representing a majority of the county's
1983	municipal population; or
1984	2.  If there is no interlocal agreement, according to the
1985	formula provided in s. 218.62.
1986
1987	Any change in the distribution formula must take effect on the
1988	first day of any month that begins at least 60 days after
1989	written notification of that change has been made to the
1990	department.
1991	(3)  SMALL COUNTY SURTAX.--
1992	(c)  Pursuant to s. 212.054(6)(4), the proceeds of the
1993	surtax levied under this subsection shall be distributed to the
1994	county and the municipalities within the county in which the
1995	surtax was collected, according to:
1996	1.  An interlocal agreement between the county governing
1997	authority and the governing bodies of the municipalities
1998	representing a majority of the county's municipal population,
1999	which agreement may include a school district with the consent
2000	of the county governing authority and the governing bodies of
2001	the municipalities representing a majority of the county's
2002	municipal population; or
2003	2.  If there is no interlocal agreement, according to the
2004	formula provided in s. 218.62.
2005
2006	Any change in the distribution formula shall take effect on the
2007	first day of any month that begins at least 60 days after
2008	written notification of that change has been made to the
2009	department.
2010	Section 16.  Paragraph (c) of subsection (1) of section
2011	212.07, Florida Statutes, is amended to read:
2012	212.07  Sales, storage, use tax; tax added to purchase
2013	price; dealer not to absorb; liability of purchasers who cannot
2014	prove payment of the tax; penalties; general exemptions.--
2015	(1)
2016	(c)  Unless the purchaser of tangible personal property
2017	that is incorporated into tangible personal property
2018	manufactured, produced, compounded, processed, or fabricated for
2019	one's own use and subject to the tax imposed under s.
2020	212.06(1)(b) or is purchased for export under s.
2021	212.06(4)(5)(a)1. extends a certificate in compliance with the
2022	rules of the department, the dealer shall himself or herself be
2023	liable for and pay the tax.
2024	Section 17.  Subsection (1) of section 212.15, Florida
2025	Statutes, is amended to read:
2026	212.15  Taxes declared state funds; penalties for failure
2027	to remit taxes; due and delinquent dates; judicial review.--
2028	(1)  The taxes imposed by this chapter shall, except as
2029	provided in s. 212.06(4)(5)(a)2.e., become state funds at the
2030	moment of collection and shall for each month be due to the
2031	department on the first day of the succeeding month and be
2032	delinquent on the 21st day of such month. All returns postmarked
2033	after the 20th day of such month are delinquent.
2034	Section 18.  Subsection (6) of section 212.183, Florida
2035	Statutes, is amended to read:
2036	212.183  Rules for self-accrual of sales tax.--The
2037	Department of Revenue is authorized to provide by rule for self-
2038	accrual of the sales tax under one or more of the following
2039	circumstances:
2040	(6)  When the purchaser makes purchases of promotional
2041	materials as defined in s. 212.06(10)(11) and at the time of
2042	purchase, the purchaser does not know whether the materials will
2043	be exported outside this state.
2044	Section 19.  Subsection (6) of section 212.0596, Florida
2045	Statutes, is repealed:
2046	212.0596  Taxation of mail order sales.--
2047	(6)  Notwithstanding other provisions of law, a dealer who
2048	makes a mail order sale in this state is exempt from collecting
2049	and remitting any local option surtax on the sale, unless the
2050	dealer is located in a county that imposes a surtax within the
2051	meaning of s. 212.054(3)(a), the order is placed through the
2052	dealer's location in such county, and the property purchased is
2053	delivered into such county or into another county in this state
2054	that levies the surtax, in which case the provisions of s.
2055	212.054(3)(a) are applicable.
2056	Section 20.  It is the intent of the Legislature to further
2057	amend chapter 212, Florida Statutes, to make the changes
2058	necessary to be in compliance with the provisions of the
2059	Streamlined Sales and Use Tax Agreement which take effect on
2060	December 31, 2005, and to address the prohibition on multiple
2061	state rates in a revenue-neutral manner.
2062	Section 21.  The executive director of the Department of
2063	Revenue is authorized, and all conditions are deemed met, to
2064	adopt emergency rules, under ss. 120.536(1) and 120.54(4),
2065	Florida Statutes, to implement this act. Notwithstanding any
2066	other provision of law, such emergency rules shall remain
2067	effective for 6 months after the date of adoption and may be
2068	renewed during the pendency of procedures to adopt rules
2069	addressing the subject of the emergency rules.
2070	Section 22.  This act shall take effect January 1, 2005.

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