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
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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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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
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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.
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30 And the title is amended as follows:
31 On page 1, line 6, after the word "seller,"
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 56
Barcode 973628
1 insert:
2 "model 1 seller," "model 2 seller," "model 3
3 seller,"
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