| 1 | A bill to be entitled |
| 2 | An act relating to state tax funds; amending s. 213.756, |
| 3 | F.S.; specifying a complete defense to certain actions by |
| 4 | a purchaser to recover taxes or for a refund of taxes; |
| 5 | providing application; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Section 213.756, Florida Statutes, is amended |
| 10 | to read: |
| 11 | 213.756 Funds collected are state tax funds.-- |
| 12 | (1) Funds collected from a purchaser under the |
| 13 | representation that they are taxes provided for under the state |
| 14 | revenue laws are state funds from the moment of collection and |
| 15 | are not subject to refund absent proof that such funds have been |
| 16 | refunded previously to the purchaser. |
| 17 | (2) In any action by a purchaser against a retailer, |
| 18 | dealer, or vendor to obtain a refund of or to otherwise recover |
| 19 | taxes collected by the retailer, dealer, or vendor from the |
| 20 | purchaser, it is a complete defense to such action when the |
| 21 | retailer, dealer, or vendor: |
| 22 | (a) Was authorized or required by law to collect the tax |
| 23 | from the purchaser. |
| 24 | (b) Actually remitted the amount collected to the |
| 25 | appropriate taxing authority, less any discount or collection |
| 26 | allowance authorized by law. |
| 27 |
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| 28 | This subsection applies to those taxes enumerated in s. 72.011 |
| 29 | and to taxes imposed under chapter 205. |
| 30 | Section 2. This act shall take effect July 1, 2005. |