Senate Bill sb2494

    Florida Senate - 2007                                  SB 2494

    By Senator Haridopolos





    26-1545-07

  1                      A bill to be entitled

  2         An act relating to the sales price for tangible

  3         personal property; amending s. 212.02, F.S.;

  4         providing that the term "sales price" for

  5         purposes of the sales tax does not include

  6         certain transportation and labor charges for

  7         furniture and appliances; providing an

  8         effective date.

  9  

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

11  

12         Section 1.  Subsection (16) of section 212.02, Florida

13  Statutes, is amended to read:

14         212.02  Definitions.--The following terms and phrases

15  when used in this chapter have the meanings ascribed to them

16  in this section, except where the context clearly indicates a

17  different meaning:

18         (16)  "Sales price" means the total amount paid for

19  tangible personal property, including any services that are a

20  part of the sale, valued in money, whether paid in money or

21  otherwise, and includes any amount for which credit is given

22  to the purchaser by the seller, without any deduction

23  therefrom on account of the cost of the property sold, the

24  cost of materials used, labor or service cost, interest

25  charged, losses, or any other expense whatsoever. "Sales

26  price" also includes the consideration for a transaction which

27  requires both labor and material to alter, remodel, maintain,

28  adjust, or repair tangible personal property. However, the

29  term does not include any transportation and labor charges

30  incidental to the pickup, delivery, inspection, assembly, and

31  placement of furniture or appliances on the premises of a

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






    Florida Senate - 2007                                  SB 2494
    26-1545-07




 1  purchaser. Trade-ins or discounts allowed and taken at the

 2  time of sale shall not be included within the purview of this

 3  subsection. "Sales price" also includes the full face value of

 4  any coupon used by a purchaser to reduce the price paid to a

 5  retailer for an item of tangible personal property; where the

 6  retailer will be reimbursed for such coupon, in whole or in

 7  part, by the manufacturer of the item of tangible personal

 8  property; or whenever it is not practicable for the retailer

 9  to determine, at the time of sale, the extent to which

10  reimbursement for the coupon will be made. The term "sales

11  price" does not include federal excise taxes imposed upon the

12  retailer on the sale of tangible personal property. The term

13  "sales price" does include federal manufacturers' excise

14  taxes, even if the federal tax is listed as a separate item on

15  the invoice. To the extent required by federal law, the term

16  "sales price" does not include charges for Internet access

17  services which are not itemized on the customer's bill, but

18  which can be reasonably identified from the selling dealer's

19  books and records kept in the regular course of business. The

20  dealer may support the allocation of charges with books and

21  records kept in the regular course of business covering the

22  dealer's entire service area, including territories outside

23  this state.

24         Section 2.  This act shall take effect July 1, 2007.

25  

26            *****************************************

27                          SENATE SUMMARY

28    Provides that "sales price" for purposes of the sales tax
      does not include certain transportation and labor charges
29    for furniture and appliances.

30  

31  

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