Senate Bill sb1602

    Florida Senate - 2005                                  SB 1602

    By Senator Baker





    20-1427-05                                          See HB 617

  1                      A bill to be entitled

  2         An act relating to state tax funds; amending s.

  3         213.756, F.S.; specifying a complete defense to

  4         certain actions by a purchaser to recover taxes

  5         or for a refund of taxes; providing

  6         application; providing an effective date.

  7  

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

  9  

10         Section 1.  Section 213.756, Florida Statutes, is

11  amended to read:

12         213.756  Funds collected are state tax funds.--

13         (1)  Funds collected from a purchaser under the

14  representation that they are taxes provided for under the

15  state revenue laws are state funds from the moment of

16  collection and are not subject to refund absent proof that

17  such funds have been refunded previously to the purchaser.

18         (2)  In any action by a purchaser against a retailer,

19  dealer, or vendor to obtain a refund of or to otherwise

20  recover taxes collected by the retailer, dealer, or vendor

21  from the purchaser, it is a complete defense to such action

22  when the retailer, dealer, or vendor:

23         (a)  Was authorized or required by law to collect the

24  tax from the purchaser.

25         (b)  Actually remitted the amount collected to the

26  appropriate taxing authority, less any discount or collection

27  allowance authorized by law.

28  

29  This subsection applies to those taxes enumerated in s. 72.011

30  and to taxes imposed under chapter 205.

31         Section 2.  This act shall take effect July 1, 2005.

                                  1

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