| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.02, F.S.; revising the |
| 4 | definition of the term "sales price"; providing an |
| 5 | 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. Subsection (16) of section 212.02, Florida |
| 10 | Statutes, is amended to read: |
| 11 | 212.02 Definitions.--The following terms and phrases when |
| 12 | used in this chapter have the meanings ascribed to them in this |
| 13 | section, except where the context clearly indicates a different |
| 14 | meaning: |
| 15 | (16) "Sales price" means the total amount paid for |
| 16 | tangible personal property, including any services that are a |
| 17 | part of the sale, valued in money, whether paid in money or |
| 18 | otherwise, and includes any amount for which credit is given to |
| 19 | the purchaser by the seller, without any deduction therefrom on |
| 20 | account of the cost of the property sold, the cost of materials |
| 21 | used, labor or service cost, interest charged, losses, or any |
| 22 | other expense whatsoever. "Sales price" also includes the |
| 23 | consideration for a transaction which requires both labor and |
| 24 | material to alter, remodel, maintain, adjust, or repair tangible |
| 25 | personal property. However, this does not include any |
| 26 | transportation and labor charges incidental to the pickup, |
| 27 | delivery, inspection, assembly, and placement of furniture or |
| 28 | appliances on the premises of a purchaser. Trade-ins or |
| 29 | discounts allowed and taken at the time of sale shall not be |
| 30 | included within the purview of this subsection. "Sales price" |
| 31 | also includes the full face value of any coupon used by a |
| 32 | purchaser to reduce the price paid to a retailer for an item of |
| 33 | tangible personal property; where the retailer will be |
| 34 | reimbursed for such coupon, in whole or in part, by the |
| 35 | manufacturer of the item of tangible personal property; or |
| 36 | whenever it is not practicable for the retailer to determine, at |
| 37 | the time of sale, the extent to which reimbursement for the |
| 38 | coupon will be made. The term "sales price" does not include |
| 39 | federal excise taxes imposed upon the retailer on the sale of |
| 40 | tangible personal property. The term "sales price" does include |
| 41 | federal manufacturers' excise taxes, even if the federal tax is |
| 42 | listed as a separate item on the invoice. To the extent required |
| 43 | by federal law, the term "sales price" does not include charges |
| 44 | for Internet access services which are not itemized on the |
| 45 | customer's bill, but which can be reasonably identified from the |
| 46 | selling dealer's books and records kept in the regular course of |
| 47 | business. The dealer may support the allocation of charges with |
| 48 | books and records kept in the regular course of business |
| 49 | covering the dealer's entire service area, including territories |
| 50 | outside this state. |
| 51 | Section 2. This act shall take effect July 1, 2007. |