Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. PCS for SB 696 (284800)
                        Barcode 724502
                            CHAMBER ACTION
              Senate                               House
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       04/26/2005 05:34 PM         .                    
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11  The Committee on Government Efficiency Appropriations
12  (Campbell) recommended the following amendment:
13  
14         Senate Amendment (with title amendment) 
15         On page 2, between lines 11 and 12,
16  
17  insert:  
18         Section 2.  Paragraph (b) of subsection (1) of section
19  212.07, Florida Statutes, is amended to read:
20         212.07  Sales, storage, use tax; tax added to purchase
21  price; dealer not to absorb; liability of purchasers who
22  cannot prove payment of the tax; penalties; general
23  exemptions.--
24         (1)
25         (b)1.  A resale must be in strict compliance with s.
26  212.18, subparagraph 2., and the rules and regulations, and
27  any dealer who makes a sale for resale which is not in strict
28  compliance with s. 212.18, subparagraph 2., and the rules and
29  regulations shall himself or herself be liable for and pay the
30  tax. Any dealer who makes a sale for resale shall document the
31  exempt nature of the transaction, as established by rules
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    5:32 PM   04/26/05                              s0696.ge32.0xa

Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. PCS for SB 696 (284800) Barcode 724502 1 promulgated by the department, by retaining a copy of the 2 purchaser's resale certificate or an affidavit as provided by 3 subparagraph 2. In lieu of maintaining a copy of the 4 certificate, a dealer may document, prior to the time of sale, 5 an authorization number provided telephonically or 6 electronically by the department, or by such other means 7 established by rule of the department. The dealer may rely on 8 a resale certificate issued pursuant to s. 212.18(3)(c), valid 9 at the time of receipt from the purchaser, without seeking 10 annual verification of the resale certificate if the dealer 11 makes recurring sales to a purchaser in the normal course of 12 business on a continual basis. For purposes of this paragraph, 13 "recurring sales to a purchaser in the normal course of 14 business" refers to a sale in which the dealer extends credit 15 to the purchaser and records the debt as an account 16 receivable, or in which the dealer sells to a purchaser who 17 has an established cash or C.O.D. account, similar to an open 18 credit account. For purposes of this paragraph, purchases are 19 made from a selling dealer on a continual basis if the selling 20 dealer makes, in the normal course of business, sales to the 21 purchaser no less frequently than once in every 12-month 22 period. A dealer may, through the informal protest provided 23 for in s. 213.21 and the rules of the Department of Revenue, 24 provide the department with evidence of the exempt status of a 25 sale. Consumer certificates of exemption executed by those 26 exempt entities that were registered with the department at 27 the time of sale, resale certificates provided by purchasers 28 who were active dealers at the time of sale, and verification 29 by the department of a purchaser's active dealer status at the 30 time of sale in lieu of a resale certificate shall be accepted 31 by the department when submitted during the protest period, 2 5:32 PM 04/26/05 s0696.ge32.0xa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. PCS for SB 696 (284800) Barcode 724502 1 but may not be accepted in any proceeding under chapter 120 or 2 any circuit court action instituted under chapter 72. 3 2. The department shall include a list of the products 4 or services that are eligible for purchase for resale on each 5 initial or annual resale certificate issued to a dealer under 6 s. 212.18. A product or service that is not listed on such a 7 certificate does not qualify for an exemption for resale 8 unless it is identified on an affidavit form that is provided 9 by the department, completed by the dealer and purchaser or 10 consumer at the time of purchase, and forwarded to the 11 department by the dealer within 1 month after the purchase. 12 The department and the Revenue Estimating Conference shall 13 measure each annual increment of sales tax revenues to the 14 state as a result of this subparagraph. Beginning February 15 20, 2006, such incremental revenues shall be transferred to 16 the Brain and Spinal Cord Injury Trust Fund and used to expand 17 the Brain and Spinal Cord Injury Program of Medicaid and 18 community based waivers. 19 20 (Redesignate subsequent sections.) 21 22 23 ================ T I T L E A M E N D M E N T =============== 24 And the title is amended as follows: 25 On page 1, line 5, after the first semicolon, 26 27 insert: 28 amending s. 212.07, F.S.; requiring a product 29 or service to be listed on a resale certificate 30 or affidavit to qualify for the resale 31 exemption; directing the Department of Revenue 3 5:32 PM 04/26/05 s0696.ge32.0xa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. PCS for SB 696 (284800) Barcode 724502 1 to list such products on resale certificates 2 and provide an affidavit form; providing for 3 measurement of revenue increments by the 4 department and the Revenue Estimating 5 Conference; providing for transfer of the 6 increment to the Brain and Spinal Cord Injury 7 Trust Fund; providing for distribution of the 8 increment; 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 4 5:32 PM 04/26/05 s0696.ge32.0xa