Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 56
                        Barcode 973628
                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Government Efficiency Appropriations
12  (Campbell) recommended the following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 8, line 7, through page 9, line 20, delete
16  those lines
17  
18  and insert:  
19         (37)  "Model 1 seller" means a seller that has selected
20  a certified service provider as its agent to perform all the
21  seller's sales and use tax functions other than the seller's
22  obligation to remit tax on its own purchases.
23         (38)  "Model 2 seller" means a seller that has selected
24  a certified automated system to perform part of its sales and
25  use tax functions, but retains responsibility for remitting
26  the tax.
27         (39)  "Model 3 seller" means a seller that has sales in
28  at least five member states, has total annual sales revenues
29  of at least $500 million, has a proprietary system that
30  calculates the amount of tax due each jurisdiction, and has
31  entered into a performance agreement with the member states
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    10:07 AM   01/26/05                             s0056.ge32.0xh

Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 56 Barcode 973628 1 which establishes a tax performance standard for the seller. 2 As used in this section, a seller includes an affiliated group 3 of sellers using the same proprietary system. 4 (40) "Certified service provider" means an agent 5 certified under the Streamlined Sales and Use Tax Agreement to 6 perform all of the seller's sales tax functions, other than 7 the seller's obligation to remit tax on its own purchases. 8 (41) "Direct mail" means printed material delivered or 9 distributed by United States mail or other delivery service to 10 a mass audience or to addressees on a mailing list provided by 11 the purchaser or at the direction of the purchaser when the 12 cost of the items is not billed directly to the recipients. 13 The term includes tangible personal property supplied directly 14 or indirectly by the purchaser to the direct mail seller for 15 inclusion in the package containing the printed material. The 16 term does not include multiple items of printed material 17 delivered to a single address. 18 (42) "Prewritten computer software" means computer 19 software, including prewritten upgrades, which is not designed 20 and developed by the author or other creator to the 21 specifications of a specific purchaser. The combining of two 22 or more prewritten computer software programs or prewritten 23 portions thereof does not cause the combination to be other 24 than "prewritten computer software." The term includes 25 software designed and developed by the author or other creator 26 to the specifications of a specific purchaser when it is sold 27 to a person other than that purchaser. When a person modifies 28 or enhances computer software of which the person is not the 29 author or creator, the person is the author or creator only of 30 that person's modifications or enhancements. Prewritten 31 computer software, or a prewritten portion thereof, which is 2 10:07 AM 01/26/05 s0056.ge32.0xh
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 56 Barcode 973628 1 modified or enhanced to any degree, when such modification or 2 enhancement is designed and developed to the specifications of 3 a specific purchaser, remains "prewritten computer software"; 4 however, if there is a reasonable, separately stated charge or 5 an invoice or other statement of the price given to the 6 purchaser for such modification or enhancement, the 7 modification or enhancement does not constitute "prewritten 8 computer software." 9 (43) "Delivery charges" means charges by the seller of 10 personal property or services for preparation and delivery to 11 a location designated by the purchaser of personal property or 12 services, including, but not limited to, transportation, 13 shipping, postage, handling, crating, and packing. The term 14 does not include the charges for delivery of "direct mail" as 15 defined by this section if the charges are separately stated 16 on an invoice or similar billing document given to the 17 purchaser. If a shipment includes exempt property and taxable 18 property, the seller must tax the percentage of the delivery 19 charge allocated to the taxable property but does not have to 20 tax the percentage allocated to the exempt property. The 21 seller should allocate the delivery charge by using: 22 (a) A percentage based on the total sales prices of 23 all property in the shipment; or 24 (b) A percentage based on the total weight of the 25 taxable property compared to the total weight of all property 26 in the shipment. 27 28 29 ================ T I T L E A M E N D M E N T =============== 30 And the title is amended as follows: 31 On page 1, line 6, after the word "seller," 3 10:07 AM 01/26/05 s0056.ge32.0xh
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 56 Barcode 973628 1 insert: 2 "model 1 seller," "model 2 seller," "model 3 3 seller," 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 4 10:07 AM 01/26/05 s0056.ge32.0xh