| 1 | Representative(s) Hasner offered the following: |
| 2 |
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| 3 | Amendment to Amendment (962943) (with title amendment) |
| 4 | Remove line(s) 53 and insert: |
| 5 | Section 14. Paragraph (a) of subsection (1) of section |
| 6 | 212.06, Florida Statutes, is amended to read: |
| 7 | 212.06 Sales, storage, use tax; collectible from dealers; |
| 8 | "dealer" defined; dealers to collect from purchasers; |
| 9 | legislative intent as to scope of tax.-- |
| 10 | (1)(a) The aforesaid tax at the rate of 5.85 6 percent of |
| 11 | the retail sales price as of the moment of sale, 5.85 6 percent |
| 12 | of the cost price as of the moment of purchase, or 5.85 6 |
| 13 | percent of the cost price as of the moment of commingling with |
| 14 | the general mass of property in this state, as the case may be, |
| 15 | shall be collectible from all dealers as herein defined on the |
| 16 | sale at retail, the use, the consumption, the distribution, and |
| 17 | the storage for use or consumption in this state of tangible |
| 18 | personal property or services taxable under this chapter. The |
| 19 | full amount of the tax on a credit sale, installment sale, or |
| 20 | sale made on any kind of deferred payment plan shall be due at |
| 21 | the moment of the transaction in the same manner as on a cash |
| 22 | sale. |
| 23 | Section 15. All revenues collected from the increase in |
| 24 |
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| 25 | =========== T I T L E A M E N D M E N T ======== |
| 26 | Remove line(s) 61 and insert: |
| 27 | the General Revenue Fund; amending s. 212.06, F.S.; reducing the |
| 28 | sales, storage, and use tax rate; |