HB 1393

1	A bill to be entitled
2	An act relating to the Streamlined Sales and Use Tax
3	Agreement; amending s. 212.02, F.S.; revising definitions
4	for the purposes of sales and use taxes; defining the
5	terms "agent," "seller," "certified service provider,"
6	"direct mail," "prewritten computer software," and
7	"delivery charges"; providing applicability; amending ss.
8	212.0306 and 212.04, F.S.; deleting references to
9	brackets; amending s. 212.05, F.S.; deleting provisions
10	relating to the rental or lease of motor vehicles;
11	revising the determination of the location of the sale or
12	recharge of prepaid calling arrangements; deleting a
13	reference to brackets; amending s. 212.0506, F.S.;
14	deleting a reference to brackets; conforming a cross-
15	reference; amending s. 212.054, F.S.; providing the time
16	for applying changes in local option tax rates; providing
17	guidelines for determining the situs of certain
18	transactions; providing for notice of a change in the rate
19	of a local option sales tax; providing for applicability
20	of s. 202.22(2), F.S., relating to determination of local
21	tax situs, for the purpose of providing and maintaining a
22	database of sales and use tax rates for local
23	jurisdictions; amending s. 212.06, F.S.; providing for
24	determining the location of transactions involving the
25	retail sale of tangible personal property, digital goods,
26	or services and for the lease or rental of tangible
27	personal property; requiring certain business purchasers
28	to obtain multiple-points-of-use exemption forms;
29	providing for use of such forms; requiring certain
30	purchasers of direct mail to obtain a direct-mail form;
31	providing for the use of such form; amending s. 212.08,
32	F.S., relating to exemptions from the sales and use tax;
33	defining and redefining terms used with respect to the
34	exemption for general groceries; defining and redefining
35	terms used with respect to the exemption for medical
36	products and supplies; revising that exemption; conforming
37	a cross-reference; creating s. 212.094, F.S.; requiring a
38	purchaser seeking a refund or credit under ch. 212, F.S.,
39	to submit a written request for the refund or credit;
40	providing a time period within which the dealer must
41	respond to the written request; amending s. 212.12, F.S.;
42	providing for a monetary allowance for tax credits to
43	certified service providers and voluntary sellers pursuant
44	to the Streamlined Sales and Use Tax Agreement; providing
45	for computation of tax due; deleting the brackets for
46	state and discretionary sales surtax calculations;
47	amending s. 212.17, F.S.; prescribing additional
48	guidelines and procedures with respect to dealer credits
49	for taxes paid on worthless accounts; creating s. 213.052,
50	F.S.; providing for notice of state sales or use tax rate
51	changes; creating s. 213.0521, F.S.; providing the
52	effective date for state sales and use tax rate changes;
53	amending s. 213.21, F.S.; providing for amnesty to certain
54	sellers for uncollected or unpaid sales and use taxes;
55	amending s. 213.256, F.S.; relating to simplified sales
56	and use tax administration; defining terms; providing that
57	authority to administer the Streamlined Sales and Use Tax
58	Agreement rests with a governing board comprised of
59	representatives of member states; providing for continuing
60	effect of the agreement; providing for annual
61	recertification; creating s. 213.2565, F.S.; providing for
62	the registration of sellers, the certification of a person
63	as a certified service provider, and the certification of
64	a software program as a certified automated system by the
65	governing board under the Streamlined Sales and Use Tax
66	Agreement; amending ss. 196.012, 203.01, 212.03, 212.031,
67	212.052, 212.0596, 212.081, 212.13, 213.015, 551.102, and
68	790.0655, F.S.; conforming cross-references; repealing s.
69	212.0596(6), F.S., relating to the exemption from
70	collecting and remitting local option surtaxes for certain
71	dealers who make mail order sales; declaring legislative
72	intent; providing for the adoption of emergency rules;
73	providing an effective date.
74
75	Be It Enacted by the Legislature of the State of Florida:
76
77	Section 1.  Section 212.02, Florida Statutes, is amended to
78	read:
79	212.02  Definitions.--As used in this chapter, the term The
80	following terms and phrases when used in this chapter have the
81	meanings ascribed to them in this section, except where the
82	context clearly indicates a different meaning:
83	(1)  The term "Admissions" means and includes the net sum
84	of money after the deduction of any federal taxes for admitting
85	a person or vehicle or persons to a any place of amusement,
86	sport, or recreation or for the privilege of entering or staying
87	in a any place of amusement, sport, or recreation, including,
88	but not limited to, theaters, outdoor theaters, shows,
89	exhibitions, games, races, or any place where charge is made
90	through the by way of sale of tickets, gate charges, seat
91	charges, box charges, season pass charges, cover charges, greens
92	fees, participation fees, entrance fees, or other fees or
93	receipts of anything of value measured on an admission or
94	entrance or length of stay or seat box accommodations in any
95	place where there is an any exhibition, amusement, sport, or
96	recreation, and all dues and fees paid to private clubs and
97	membership clubs providing recreational or physical fitness
98	facilities, including, but not limited to, golf, tennis,
99	swimming, yachting, boating, athletic, exercise, and fitness
100	facilities, except physical fitness facilities owned or operated
101	by a any hospital licensed under chapter 395.
102	(2)  "Agent" means any person appointed by, or authorized
103	to act for, a principal in a transaction involving the sale of
104	an item of tangible personal property.
105	(3)  "Agricultural commodity" means horticultural products,
106	aquacultural products, poultry and farm products, and livestock
107	and livestock products.
108	(4)  "Agricultural production" means the production of
109	plants and animals useful to humans, including the preparation,
110	planting, cultivating, or harvesting of these products or any
111	other processes necessary to accomplish production through the
112	harvest phase, and includes aquaculture, horticulture,
113	floriculture, viticulture, forestry, dairy, livestock, poultry,
114	bees, and all other forms of farm products and farm production.
115	(5)(2)  "Business" means any activity engaged in by any
116	person, or caused to be engaged in, by a person him or her, with
117	the object of private or public gain, benefit, or advantage,
118	directly or indirectly either direct or indirect. Except for the
119	sale sales of any aircraft, boat, mobile home, or motor vehicle,
120	the term does "business" shall not be construed in this chapter
121	to include occasional or isolated sales or transactions
122	involving tangible personal property or services by a person who
123	does not hold himself or herself out as engaged in business or
124	sales of unclaimed tangible personal property under s. 717.122,
125	but does include includes other charges for the sale or rental
126	of tangible personal property, sales of services taxable under
127	this chapter, sales of or charges of admission, communication
128	services, all rentals and leases of living quarters, other than
129	low-rent housing operated under chapter 421, sleeping or
130	housekeeping accommodations in hotels, apartment houses,
131	roominghouses, tourist or trailer camps, or mobile home or
132	recreational vehicle parks, and all rentals of or licenses in
133	real property, other than low-rent housing operated under
134	chapter 421, all leases or rentals of or licenses in parking
135	lots or garages for motor vehicles, docking or storage spaces
136	for boats in boat docks or marinas as defined in this chapter
137	and made subject to a tax imposed by this chapter. The term does
138	"business" shall not be construed in this chapter to include the
139	leasing, subleasing, or licensing of real property by one
140	corporation to another if all of the stock of both such
141	corporations is owned, directly or through one or more wholly
142	owned subsidiaries, by a common parent corporation; the property
143	was in use before prior to July 1, 1989, title to the property
144	was transferred after July 1, 1988, and before July 1, 1989,
145	between members of an affiliated group, as defined in s. 1504(a)
146	of the Internal Revenue Code of 1986, which group included both
147	such corporations, and there is no substantial change in the use
148	of the property following the transfer of title; the leasing,
149	subleasing, or licensing of the property was required by an
150	unrelated lender as a condition of providing financing to one or
151	more members of the affiliated group; and the corporation to
152	which the property is leased, subleased, or licensed had sales
153	subject to the tax imposed by this chapter of at least not less
154	than $667 million during the most recent 12-month period ended
155	June 30. A Any tax on such sales, charges, rentals, admissions,
156	or other transactions made subject to the tax imposed by this
157	chapter shall be collected by the state, county, municipality,
158	any political subdivision, agency, bureau, or department, or
159	other state or local governmental instrumentality in the same
160	manner as other dealers, unless specifically exempted by this
161	chapter.
162	(3)  The terms "cigarettes," "tobacco," or "tobacco
163	products" referred to in this chapter include all such products
164	as are defined or may be hereafter defined by the laws of the
165	state.
166	(6)  "Certified service provider" has the same meaning as
167	in s. 213.256.
168	(7)  "Coin-operated amusement machine" means a machine
169	operated by coin, slug, token, coupon, or similar device for the
170	purposes of entertainment or amusement. The term includes coin-
171	operated pinball machines, music machines, juke boxes,
172	mechanical games, video games, arcade games, billiard tables,
173	moving picture viewers, shooting galleries, and all similar
174	amusement devices.
175	(8)(4)  "Cost price" means the actual cost of articles of
176	tangible personal property without any deductions for therefrom
177	on account of the cost of materials used, labor or service
178	costs, transportation charges, or any other expenses whatsoever.
179	(9)(5)  The term "Department" means the Department of
180	Revenue.
181	(10)  "Dealer" means a person who:
182	(a)  Manufactures or produces tangible personal property
183	for sale at retail; for use, consumption, or distribution; or
184	for storage to be used or consumed in this state.
185	(b)  Imports, or causes to be imported, tangible personal
186	property from any state or foreign country for sale at retail;
187	for use, consumption, or distribution; or for storage to be used
188	or consumed in this state.
189	(c)  Sells at retail or who offers for sale at retail, or
190	who has in his or her possession for sale at retail; or for use,
191	consumption, or distribution; or for storage to be used or
192	consumed in this state, tangible personal property, and includes
193	a retailer who transacts a mail order sale.
194	(d)  Has sold at retail; or used, or consumed, or
195	distributed; or stored for use or consumption in this state,
196	tangible personal property and who cannot prove that the tax
197	levied by this chapter has been paid. However, the term does not
198	include a person who is not a dealer under any other paragraph
199	of this subsection and whose only owned or leased property in
200	this state, including property owned or leased by an affiliate,
201	is located on the premises of a printer with whom it has
202	contracted for printing, if the property consists of the final
203	printed product, property that becomes a part of the final
204	printed product, or property from which the printed product is
205	produced.
206	(e)  Leases or rents tangible personal property for
207	consideration, permitting the use or possession of such property
208	without transferring title to the property, except as expressly
209	provided for under this chapter.
210	(f)  Maintains within this state, directly or by a
211	subsidiary, an office, distributing house, salesroom, or house,
212	warehouse, or other place of business.
213	(g)  Solicits business through direct representatives,
214	indirect representatives, or manufacturers' agents; through
215	distribution of catalogs or other advertising matter; or by any
216	other means, for the purpose of receiving orders for tangible
217	personal property from consumers for use, consumption,
218	distribution, and storage for use or consumption in this state.
219	Such dealer shall collect the tax imposed by this chapter from
220	the purchaser and may not bring a cause of action, in law or in
221	equity, on a sale or transaction in this state unless it is
222	affirmatively shown that this chapter has been fully complied
223	with.
224	(h)  Solicits, receives, and accepts orders for future
225	delivery from consumers in the state as a representative, agent,
226	or solicitor for an out-of-state principal who refuses to
227	register as a dealer.
228	(i)  Leases or grants a license to use, occupy, or enter
229	upon living quarters, sleeping or housekeeping accommodations in
230	hotels, apartment houses, roominghouses, tourist or trailer
231	camps, mobile home or recreational vehicle parks, real property,
232	space or spaces in parking lots or garages for motor vehicles,
233	docking or storage space or spaces for boats in boat docks or
234	marinas, or tie-down or storage space or spaces for aircraft at
235	airports. The term also includes a person who has leased,
236	occupied, or used or was entitled to use living quarters,
237	sleeping or housekeeping accommodations in hotels, apartment
238	houses, roominghouses, tourist or trailer camps, mobile home or
239	recreational vehicle parks, real property, spaces in parking
240	lots or garages for motor vehicles or docking or storage spaces
241	for boats in boat docks or marinas, or who has purchased
242	communication services or electric power or energy, and who
243	cannot prove that the tax levied by this chapter has been paid
244	to the vendor or lessor on any such transactions. The term does
245	not include a person who leases, lets, rents, or grants a
246	license to use, occupy, or enter upon living quarters, sleeping
247	quarters, or housekeeping accommodations in apartment houses,
248	roominghouses, tourist camps, or trailer camps, mobile home or
249	recreational vehicle parks, and who exclusively enters into a
250	bona fide written agreement for continuous residence for longer
251	than 6 months with a person who leases, lets, rents, or is
252	granted a license to use the property.
253	(j)  Sells, provides, or performs a service taxable under
254	this chapter. The term includes a person who purchases, uses, or
255	consumes a service taxable under this chapter and cannot prove
256	that the tax has been paid to the seller of the taxable service.
257	(k)  Solicits, offers, provides, enters into, issues, or
258	delivers a service warranty taxable under this chapter, or who
259	receives on behalf of such a person, consideration from a
260	service warranty holder.
261	(1l)  "Delivery charges" means charges by the seller of
262	personal property or services for preparation and delivery to a
263	location designated by the purchaser of personal property or
264	services, including, but not limited to, transportation,
265	shipping, postage, handling, crating, and packing. The term does
266	not include the charges for delivery of direct mail if the
267	charges are separately stated on an invoice or similar billing
268	document given to the purchaser.
269	(12)  "Diesel fuel" means any liquid product, gas product,
270	or combination thereof used in an internal combustion engine or
271	motor to propel any form of vehicle, machine, or mechanical
272	contrivance. The term includes, but is not limited to, all forms
273	of fuel commonly or commercially known or sold as diesel fuel or
274	kerosene. However, the term does not include butane gas, propane
275	gas, or any other form of liquefied petroleum gas or compressed
276	natural gas.
277	(13)  "Direct mail" means printed material delivered or
278	distributed by United States mail or other delivery service to a
279	mass audience or to addressees on a mailing list provided by the
280	purchaser or at the direction of the purchaser if the cost of
281	the items is not billed directly to the recipients. The term
282	includes tangible personal property supplied directly or
283	indirectly by the purchaser to the direct mail seller for
284	inclusion in the package containing the printed material. The
285	term does not include multiple items of printed material
286	delivered to a single address.
287	(14)(6)  "Enterprise zone" means an area of the state
288	designated pursuant to s. 290.0065. This subsection expires on
289	the date specified in s. 290.016 for the expiration of the
290	Florida Enterprise Zone Act.
291	(15)(7)  "Factory-built building" means a structure
292	manufactured in a manufacturing facility for installation or
293	erection as a finished building. The term; "factory-built
294	building" includes, but is not limited to, residential,
295	commercial, institutional, storage, and industrial structures.
296	(16)  "Farmer" means a person who is directly engaged in
297	the business of producing crops, livestock, or other
298	agricultural commodities. The term includes, but is not limited
299	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
300	cattle ranchers, apiarists, and persons raising fish.
301	(17)  "Forest" means the land stocked by trees of any size
302	used in the production of forest products, or formerly having
303	such tree cover and not currently being developed for nonforest
304	use.
305	(18)  "Gross sales" means the sum total of all sales of
306	tangible personal property without any deduction of any kind or
307	character, except as otherwise provided in this chapter.
308	(8)  "In this state" or "in the state" means within the
309	state boundaries of Florida as defined in s. 1, Art. II of the
310	State Constitution and includes all territory within these
311	limits owned by or ceded to the United States.
312	(19)(9)  The term "Intoxicating beverages" or "alcoholic
313	beverages" means referred to in this chapter includes all such
314	beverages as are so defined or may be hereafter defined by the
315	laws of the state.
316	(20)(10)  "Lease," "let," or "rental" means:
317	(a)  The leasing or renting of living quarters or sleeping
318	or housekeeping accommodations in hotels, apartment houses,
319	roominghouses, tourist camps, or trailer camps, mobile home
320	parks, or recreational vehicle parks and real property, the same
321	being defined as follows:
322	1.(a)  A "hotel" is every building or other structure kept,
323	used, maintained, or advertised as, or held out to the public to
324	be, a place where sleeping accommodations are supplied for pay
325	to transient or permanent guests or tenants, in which 10 or more
326	rooms are furnished for the accommodation of such guests, and
327	having one or more dining rooms or cafes where meals or lunches
328	are served to such transient or permanent guests; such sleeping
329	accommodations and dining rooms or cafes being conducted in the
330	same building or buildings in connection therewith, shall, for
331	the purpose of this chapter, be deemed a hotel.
332	2.(b)  An "apartment house" is any building, or part
333	thereof, where separate accommodations for two or more families
334	living independently of each other are supplied to transient or
335	permanent guests or tenants shall for the purpose of this
336	chapter be deemed an apartment house.
337	3.(c)  A "roominghouse" is every house, boat, vehicle,
338	motor court, trailer court, or other structure or any place or
339	location kept, used, maintained, or advertised as, or held out
340	to the public to be, a place where living quarters or sleeping
341	or housekeeping accommodations are supplied for pay to transient
342	or permanent guests or tenants, whether in one or adjoining
343	buildings, shall for the purpose of this chapter be deemed a
344	roominghouse.
345	4.(d)  A "room" in all hotels, apartment houses, and
346	roominghouses includes within the meaning of this chapter, the
347	parlor, dining room, sleeping porch porches, kitchen, office,
348	and sample rooms shall be construed to mean "rooms."
349	5.(e)  A "tourist camp" is a place where two or more tents,
350	tent houses, or camp cottages are located and offered by a
351	person or municipality for sleeping or eating accommodations,
352	most generally to the transient public for either a direct money
353	consideration or an indirect benefit to the lessor or owner in
354	connection with a related business.
355	6.(f)  A "trailer camp," "mobile home park," or
356	"recreational vehicle park" is a place where space is offered,
357	with or without service facilities, by any person persons or
358	municipality to the public for the parking and accommodation of
359	two or more automobile trailers, mobile homes, or recreational
360	vehicles which are used for lodging, for either a direct money
361	consideration or an indirect benefit to the lessor or owner in
362	connection with a related business, such space being hereby
363	defined as living quarters, and the rental price includes
364	thereof shall include all service charges paid to the lessor.
365	(b)(g)  The transfer of possession or control "Lease,"
366	"let," or "rental" also means the leasing or rental of tangible
367	personal property for a fixed or indeterminate term and the
368	possession or use thereof by the lessee or rentee for a
369	consideration, without transfer of the title of such property,
370	except as expressly provided to the contrary herein. A clause in
371	an agreement for a future option to purchase or to extend an
372	agreement does not preclude an agreement from being a lease or
373	rental. This provision may be used for sales and use tax
374	purposes regardless of whether a transaction is characterized as
375	a lease or rental under generally accepted accounting
376	principles, the Internal Revenue Code, the Uniform Commercial
377	Code, or other provisions of federal, state, or local law.
378	Agreements covering motor vehicles and trailers are included if
379	the amount of consideration may be increased or decreased by
380	reference to the amount realized upon sale or disposition of the
381	property as defined in 26 U.S.C. s. 7701(h)(1).
382	1.  This paragraph does not apply to:
383	a.  A transfer of possession or control of property under a
384	security agreement or deferred payment plan that requires the
385	transfer of title upon completion of the required payments;
386	b.  A transfer of possession or control of property under
387	an agreement that requires the transfer of title upon completion
388	of required payments and payment of an option price that does
389	not exceed the greater of $100 or 1 percent of the total
390	required payments; or
391	c.  Providing tangible personal property along with an
392	operator for a fixed or indeterminate period of time where the
393	operator is necessary for the equipment to perform as designed.
394	For the purpose of this sub-subparagraph, an operator must do
395	more than maintain, inspect, or set up the tangible personal
396	property.
397	2.  The term "lease," "let," or "rental" does not include:
398	mean
399	a.  Hourly, daily, or mileage charges, to the extent that
400	such charges are subject to the jurisdiction of the United
401	States Interstate Commerce Commission, for when such charges are
402	paid by reason of the presence of railroad cars owned by another
403	on the tracks of the taxpayer, or charges made pursuant to car
404	service agreements.
405	b.  The term "lease," "let," "rental," or "license" does
406	not include Payments made to an owner of high-voltage bulk
407	transmission facilities in connection with the possession or
408	control of such facilities by a regional transmission
409	organization, independent system operator, or similar entity
410	under the jurisdiction of the Federal Energy Regulatory
411	Commission. However, if where two taxpayers, in connection with
412	the interchange of facilities, rent or lease property, each to
413	the other, for use in providing or furnishing any of the
414	services mentioned in s. 166.231, the term "lease or rental"
415	applies means only to the net amount of rental involved.
416	(c)(h)  The leasing or rental of real property. "Real
417	property" means the surface land, improvements thereto, and
418	fixtures, and is synonymous with "realty" and "real estate."
419	1.(i)  "License," as used in this chapter with reference to
420	the use of real property, means the granting of a privilege to
421	use or occupy a building or a parcel of real property for any
422	purpose.
423	2.(j)  Privilege, franchise, or concession fees, or fees
424	for a license to do business, paid to an airport are not
425	payments for leasing, letting, renting, or granting a license
426	for the use of real property.
427	(21)  "Livestock" means all animals of the equine, bovine,
428	or swine class, including goats, sheep, mules, horses, hogs,
429	cattle, and other grazing animals raised for commercial
430	purposes. The term also includes ostriches and fish raised for
431	commercial purposes.
432	(22)(11)  "Motor fuel" means and includes what is commonly
433	known and sold as gasoline and fuels containing a mixture of
434	gasoline and other products.
435	(23)(12)  "Person" means an includes any individual, firm,
436	copartnership, joint adventure, association, corporation,
437	estate, trust, business trust, receiver, syndicate, or other
438	group or combination acting as a unit and also includes any
439	political subdivision, municipality, state agency, or other
440	public or quasi-public instrumentality bureau, or department and
441	includes the plural as well as the singular number.
442	(24)  "Power farm equipment" means moving or stationary
443	equipment that contains within itself the means for its own
444	propulsion or power and moving or stationary equipment that is
445	dependent upon an external power source to perform its
446	functions.
447	(25)  "Prewritten computer software" means computer
448	software, including prewritten upgrades, which is not designed
449	and developed by the author or other creator to the
450	specifications of a specific purchaser. The combining of two or
451	more prewritten computer software programs, or portions thereof,
452	does not cause the combination to be other than "prewritten
453	computer software." The term includes software designed and
454	developed by the author or other creator to the specifications
455	of a specific purchaser when it is sold to a person other than
456	that purchaser. If a person who modifies or enhances computer
457	software is not the author or creator of the software, the
458	person shall be deemed to be the author or creator only of the
459	modifications or enhancements. Prewritten computer software, or
460	a portion thereof, which is modified or enhanced to any degree
461	to the specifications of a specific purchaser remains prewritten
462	computer software, unless there is a reasonable, separately
463	stated charge or an invoice or other statement of the price
464	given to the purchaser for the modification or enhancement.
465	(26)  "Qualified aircraft" means aircraft having a maximum
466	certified takeoff weight of less than 10,000 pounds, equipped
467	with twin turbofan engines that meet Stage IV noise
468	requirements, and used by a business, operating as an on-demand
469	air carrier under Federal Aviation Administration Regulation
470	Title 14, chapter I, part 135, Code of Federal Regulations,
471	which owns or leases and operates a fleet of at least 25 such
472	aircraft in this state.
473	(27)  "Real property" means the surface land, improvements
474	thereto, and fixtures, and is synonymous with "realty" and "real
475	estate." For the purposes of this definition:
476	(a)  "Fixtures" means items that are an accessory to a
477	building, other structure, or land and that do not lose their
478	identity as accessories when installed, but do become
479	permanently attached to realty. It is not necessary for the
480	owner of the item to also own the real property to which it is
481	attached. However, the term does not include the following
482	items, regardless of whether such items are attached to real
483	property in a permanent manner: property that is required to be
484	registered, licensed, titled, or documented by this state or by
485	the Federal Government, including, but not limited to, mobile
486	homes, except for mobile homes assessed as real property, or
487	industrial machinery or equipment. For purposes of this
488	paragraph, industrial machinery or equipment is not limited to
489	machinery and equipment used to manufacture, process, compound,
490	or produce tangible personal property.
491	(b)  "Improvements to real property" include the activities
492	of building, erecting, constructing, altering, improving,
493	repairing, or maintaining real property.
494	(28)(13)  "Retailer" means and includes every person
495	engaged in the business of making sales at retail or for
496	distribution, or use, or consumption, or storage to be used or
497	consumed in this state.
498	(29)(14)(a)  "Retail sale" or a "sale at retail" means a
499	sale of tangible personal property or services taxable under
500	this chapter to a consumer or to any person for any purpose
501	other than for resale in the form of tangible personal property
502	or services taxable under this chapter, and includes all such
503	transactions that may be made in lieu of retail sales or sales
504	at retail. The term includes a mail order sale, as defined in s.
505	212.0596(1).
506	(a)  A sale for resale includes a sale of qualifying
507	property. As used in this paragraph, the term "qualifying
508	property" means tangible personal property, other than
509	electricity, which is used or consumed by a government
510	contractor in the performance of a qualifying contract, as
511	defined in s. 212.08(17)(c), if to the extent that the cost of
512	the property is allocated or charged as a direct item of cost to
513	the such contract, title to the which property vests in or
514	passes to the government under the contract. The term
515	"government contractor" includes prime contractors and
516	subcontractors. As used in this paragraph, a cost is a "direct
517	item of cost" if it is a "direct cost" as defined in 48 C.F.R.
518	s. 9904.418-30(a)(2), or similar successor provisions, including
519	costs identified specifically with a particular contract.
520	(b)  The terms "retail sales," "sales at retail," "use,"
521	"storage," and "consumption" include the sale, use, storage, or
522	consumption of all tangible advertising materials imported or
523	caused to be imported into this state. Tangible advertising
524	material includes displays, display containers, brochures,
525	catalogs, price lists, point-of-sale advertising, and technical
526	manuals or any tangible personal property that which does not
527	accompany the product to the ultimate consumer.
528	(c)  "Retail sales," "sale at retail," "use," "storage,"
529	and "consumption" do not include materials, containers, labels,
530	sacks, bags, or similar items intended to accompany a product
531	sold to a customer without which delivery of the product would
532	be impracticable because of the character of the contents and be
533	used only one time only for packaging tangible personal property
534	for sale, or for the convenience of the customer, or for
535	packaging in the process of providing a service taxable under
536	this chapter. If When a separate charge for packaging materials
537	is made, the charge is shall be considered part of the sales
538	price or rental charge for purposes of determining the
539	applicability of tax. The terms do not include the sale, use,
540	storage, or consumption of industrial materials, including
541	chemicals and fuels except as provided herein, for future
542	processing, manufacture, or conversion into articles of tangible
543	personal property for resale if the when such industrial
544	materials, including chemicals and fuels except as provided
545	herein, become a component or ingredient of the finished
546	product. However, the terms include the sale, use, storage, or
547	consumption of tangible personal property, including machinery
548	and equipment or parts thereof, purchased electricity, and fuels
549	used to power machinery, if the when such items are used and
550	dissipated in fabricating, converting, or processing tangible
551	personal property for sale, even though they may become
552	ingredients or components of the tangible personal property for
553	sale through accident, wear, tear, erosion, corrosion, or
554	similar means. The terms do not include the sale of materials to
555	a registered repair facility for use in repairing a motor
556	vehicle, airplane, or boat, if the when such materials are
557	incorporated into and sold as part of the repair. Such a sale
558	shall be deemed a purchase for resale by the repair facility,
559	even though every material is not separately stated or
560	separately priced on the repair invoice.
561	(d)  "Gross sales" means the sum total of all sales of
562	tangible personal property as defined herein, without any
563	deduction whatsoever of any kind or character, except as
564	provided in this chapter.
565	(e)  The term "retail sale" includes a mail order sale, as
566	defined in s. 212.0596(1).
567	(30)(15)  "Sale" means and includes:
568	(a)  Any transfer of title or possession, or both,
569	exchange, barter, license, lease, or rental, conditional or
570	otherwise, in any manner or by any means whatsoever, of tangible
571	personal property for a consideration.
572	(b)  The leasing or rental of living quarters or sleeping
573	or housekeeping accommodations in hotels, apartment houses or
574	roominghouses, or tourist or trailer camps, as hereinafter
575	defined in this chapter.
576	(c)  The producing, fabricating, processing, printing, or
577	imprinting of tangible personal property for a consideration for
578	consumers who furnish, either directly or indirectly, the
579	materials used in the producing, fabricating, processing,
580	printing, or imprinting.
581	(d)  The furnishing, preparing, or serving for a
582	consideration of any tangible personal property for consumption
583	on or off the premises of the person furnishing, preparing, or
584	serving the such tangible personal property, which includes the
585	sale of meals or prepared food by an employer to his or her
586	employees.
587	(e)  A transaction whereby the possession of property is
588	transferred but the seller retains title as security for the
589	payment of the price.
590	(31)(16)  "Sales price" means the total amount of
591	consideration, including cash, credit, property, and services,
592	for which personal property or services are sold, leased, or
593	rented, valued in money, whether received in money or otherwise,
594	and applies to the measure subject to the sales tax. paid for
595	tangible personal property, including any services that are a
596	part of the sale, valued in money, whether paid in money or
597	otherwise, and includes any amount for which credit is given to
598	the purchaser by the seller, without any deduction therefrom on
599	account of the cost of the property sold, the cost of materials
600	used, labor or service cost, interest charged, losses, or any
601	other expense whatsoever. "Sales price" also includes the
602	consideration for a transaction which requires both labor and
603	material to alter, remodel, maintain, adjust, or repair tangible
604	personal property. Trade-ins or discounts allowed and taken at
605	the time of sale shall not be included within the purview of
606	this subsection. "Sales price" also includes the full face value
607	of any coupon used by a purchaser to reduce the price paid to a
608	retailer for an item of tangible personal property; where the
609	retailer will be reimbursed for such coupon, in whole or in
610	part, by the manufacturer of the item of tangible personal
611	property; or whenever it is not practicable for the retailer to
612	determine, at the time of sale, the extent to which
613	reimbursement for the coupon will be made. The term "sales
614	price" does not include federal excise taxes imposed upon the
615	retailer on the sale of tangible personal property. The term
616	"sales price" does include federal manufacturers' excise taxes,
617	even if the federal tax is listed as a separate item on the
618	invoice. To the extent required by federal law, the term "sales
619	price" does not include charges for Internet access services
620	which are not itemized on the customer's bill, but which can be
621	reasonably identified from the selling dealer's books and
622	records kept in the regular course of business. The dealer may
623	support the allocation of charges with books and records kept in
624	the regular course of business covering the dealer's entire
625	service area, including territories outside this state.
626	(a)  The sales price may be adjusted to include a deduction
627	for:
628	1.  The seller's cost of the property sold.
629	2.  The cost of materials used, labor or service cost,
630	interest, losses, all costs of transportation to the seller, all
631	taxes imposed on the seller, and any other expense of the
632	seller.
633	3.  Charges by the seller for services necessary to
634	complete the sale, other than delivery and installation charges.
635	4.  Delivery charges.
636	5.  Installation charges.
637	(b)  The sales price does not include:
638	1.  Trade-ins allowed and taken at the time of sale if the
639	amount is separately stated on the invoice, bill of sale, or
640	similar document given to the purchaser.
641	2.  Discounts, including cash, term, or coupons, which are
642	not reimbursed by a third party, which are allowed by a seller,
643	and which are taken by a purchaser at the time of sale.
644	3.  Interest, financing, and carrying charges from credit
645	extended on the sale of personal property or services, if the
646	amount is separately stated on the invoice, bill of sale, or
647	similar document given to the purchaser.
648	4.  Any taxes legally imposed directly on the consumer
649	which are separately stated on the invoice, bill of sale, or
650	similar document given to the purchaser.
651	(17)  "Diesel fuel" means any liquid product, gas product,
652	or combination thereof used in an internal combustion engine or
653	motor to propel any form of vehicle, machine, or mechanical
654	contrivance. This term includes, but is not limited to, all
655	forms of fuel commonly or commercially known or sold as diesel
656	fuel or kerosene. However, the term "diesel fuel" does not
657	include butane gas, propane gas, or any other form of liquefied
658	petroleum gas or compressed natural gas.
659	(32)  "Seller" means any person making sales, leases, or
660	rentals of tangible personal property or services.
661	(33)  "Solar energy system" means the equipment and
662	requisite hardware that provide and are used for collecting,
663	transferring, converting, storing, or using incident solar
664	energy for water heating, space heating, cooling, or other
665	applications that would otherwise require the use of a
666	conventional source of energy such as petroleum products,
667	natural gas, manufactured gas, or electricity.
668	(34)  "Space flight" means any flight designed for
669	suborbital, orbital, or interplanetary travel of a space
670	vehicle, satellite, or station of any kind.
671	(35)  "Spaceport activities" means activities directed or
672	sponsored by Space Florida on spaceport territory pursuant to
673	its powers and responsibilities under the Space Florida Act.
674	(36)(18)  "Storage" means and includes any keeping or
675	retention in this state of tangible personal property for use or
676	consumption in this state or for any purpose other than sale at
677	retail in the regular course of business.
678	(37)(19)  "Tangible personal property" means and includes
679	personal property that which may be seen, weighed, measured, or
680	touched or is in any manner perceptible to the senses, including
681	electric power or energy, water, gas, steam, prewritten computer
682	software, boats, motor vehicles and mobile homes as defined in
683	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
684	other types of vehicles. The term "tangible personal property"
685	does not include stocks, bonds, notes, insurance, or other
686	obligations or securities or pari-mutuel tickets sold or issued
687	under the racing laws of the state.
688	(38)  "Tobacco," or "tobacco products" means all such
689	products as are defined or may be hereafter defined by the laws
690	of this state.
691	(39)  "Transportation equipment" means:
692	(a)  Locomotives and rail cars that are used for the
693	carriage of persons or property in interstate commerce;
694	(b)  Trucks and truck tractors having a Gross Vehicle
695	Weight Rating (GVWR) of 10,001 pounds or greater, trailers,
696	semitrailers, or passenger buses that are registered through the
697	International Registration Plan and operated under authority of
698	a carrier authorized and certificated by the United States
699	Department of Transportation or other federal authority to
700	engage in the carriage of persons or property in interstate
701	commerce;
702	(c)  Aircraft that are operated by air carriers authorized
703	and certificated by the United States Department of
704	Transportation or other federal or foreign authority to engage
705	in the carriage of persons or property in interstate or foreign
706	commerce; or
707	(d)  Containers designed for use on and component parts
708	attached to or secured on the items set forth in paragraphs (a)
709	through (c).
710	(40)(20)  "Use" means and includes the exercise of any
711	right or power over tangible personal property incident to the
712	ownership thereof, or interest therein, except that it does not
713	include the sale at retail of that property in the regular
714	course of business. The term "use" does not include the loan of
715	an automobile by a motor vehicle dealer to a high school for use
716	in its driver education and safety program. The term "use" does
717	not include a contractor's use of "qualifying property" as
718	defined by paragraph (29)(a) (14)(a).
719	(41)(21)  The term "use tax" means the tax imposed for
720	referred to in this chapter includes the use, the consumption,
721	the distribution, and the storage of tangible personal property
722	as herein defined.
723	(22)  "Spaceport activities" means activities directed or
724	sponsored by Space Florida on spaceport territory pursuant to
725	its powers and responsibilities under the Space Florida Act.
726	(23)  "Space flight" means any flight designed for
727	suborbital, orbital, or interplanetary travel of a space
728	vehicle, satellite, or station of any kind.
729	(24)  "Coin-operated amusement machine" means any machine
730	operated by coin, slug, token, coupon, or similar device for the
731	purposes of entertainment or amusement. The term includes, but
732	is not limited to, coin-operated pinball machines, music
733	machines, juke boxes, mechanical games, video games, arcade
734	games, billiard tables, moving picture viewers, shooting
735	galleries, and all other similar amusement devices.
736	(25)  "Sea trial" means a voyage for the purpose of testing
737	repair or modification work, which is in length and scope
738	reasonably necessary to test repairs or modifications, or a
739	voyage for the purpose of ascertaining the seaworthiness of a
740	vessel. If the sea trial is to test repair or modification work,
741	the owner or repair facility shall certify, in a form required
742	by the department, what repairs have been tested. The owner and
743	the repair facility may also be required to certify that the
744	length and scope of the voyage were reasonably necessary to test
745	the repairs or modifications.
746	(26)  "Solar energy system" means the equipment and
747	requisite hardware that provide and are used for collecting,
748	transferring, converting, storing, or using incident solar
749	energy for water heating, space heating, cooling, or other
750	applications that would otherwise require the use of a
751	conventional source of energy such as petroleum products,
752	natural gas, manufactured gas, or electricity.
753	(27)  "Agricultural commodity" means horticultural,
754	aquacultural, poultry and farm products, and livestock and
755	livestock products.
756	(28)  "Farmer" means a person who is directly engaged in
757	the business of producing crops, livestock, or other
758	agricultural commodities. The term includes, but is not limited
759	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
760	cattle ranchers, apiarists, and persons raising fish.
761	(29)  "Livestock" includes all animals of the equine,
762	bovine, or swine class, including goats, sheep, mules, horses,
763	hogs, cattle, ostriches, and other grazing animals raised for
764	commercial purposes. The term "livestock" shall also include
765	fish raised for commercial purposes.
766	(30)  "Power farm equipment" means moving or stationary
767	equipment that contains within itself the means for its own
768	propulsion or power and moving or stationary equipment that is
769	dependent upon an external power source to perform its
770	functions.
771	(31)  "Forest" means the land stocked by trees of any size
772	used in the production of forest products, or formerly having
773	such tree cover, and not currently developed for nonforest use.
774	(32)  "Agricultural production" means the production of
775	plants and animals useful to humans, including the preparation,
776	planting, cultivating, or harvesting of these products or any
777	other practices necessary to accomplish production through the
778	harvest phase, and includes aquaculture, horticulture,
779	floriculture, viticulture, forestry, dairy, livestock, poultry,
780	bees, and any and all forms of farm products and farm
781	production.
782	(33)  "Qualified aircraft" means any aircraft having a
783	maximum certified takeoff weight of less than 10,000 pounds and
784	equipped with twin turbofan engines that meet Stage IV noise
785	requirements that is used by a business operating as an on-
786	demand air carrier under Federal Aviation Administration
787	Regulation Title 14, chapter I, part 135, Code of Federal
788	Regulations, that owns or leases and operates a fleet of at
789	least 25 of such aircraft in this state.
790	Section 2.  The amendment of the terms "lease," "let," and
791	"rental" in s. 212.02, Florida Statutes, made by this act
792	applies prospectively only from January 1, 2009, and does not
793	apply retroactively to leases or rentals existing before that
794	date.
795	Section 3.  Subsection (6) of section 212.0306, Florida
796	Statutes, is amended to read:
797	212.0306  Local option food and beverage tax; procedure for
798	levying; authorized uses; administration.--
799	(6)  Any county levying a tax authorized by this section
800	must locally administer the tax using the powers and duties
801	enumerated for local administration of the tourist development
802	tax by s. 125.0104, 1992 Supplement to the Florida Statutes
803	1991. The county's ordinance shall also provide for brackets
804	applicable to taxable transactions.
805	Section 4.  Paragraph (b) of subsection (1) of section
806	212.04, Florida Statutes, is amended to read:
807	212.04  Admissions tax; rate, procedure, enforcement.--
808	(1)
809	(b)  For the exercise of this such privilege, a tax is
810	levied at the rate of 6 percent of the sales price, or the
811	actual value received for from such admissions, which 6 percent
812	shall be added to and collected with all such admissions paid by
813	from the purchaser thereof, and such tax shall be paid for the
814	exercise of the privilege as defined in the preceding paragraph.
815	Each ticket must show on its face the actual sales price of the
816	admission, or each dealer selling the admission must prominently
817	display at the box office or other place where the admission
818	charge is made a notice disclosing the price of the admission,
819	and the tax shall be computed and collected on the basis of the
820	actual price of the admission charged by the dealer. The sale
821	price or actual value of admission shall, for the purpose of
822	this chapter, be that price remaining after deduction of federal
823	taxes and state or locally imposed or authorized seat
824	surcharges, taxes, or fees, if any, imposed upon such admission.
825	The sale price or actual value does not include separately
826	stated ticket service charges that are imposed by a facility
827	ticket office or a ticketing service and added to a separately
828	stated, established ticket price. The rate of tax on each
829	admission shall be determined in accordance with according to
830	the brackets established by s. 212.12(9).
831	Section 5.  Paragraphs (c) and (e) of subsection (1) and
832	subsection (4) of section 212.05, Florida Statutes, are amended
833	to read:
834	212.05  Sales, storage, use tax.--It is hereby declared to
835	be the legislative intent that every person is exercising a
836	taxable privilege who engages in the business of selling
837	tangible personal property at retail in this state, including
838	the business of making mail order sales, or who rents or
839	furnishes any of the things or services taxable under this
840	chapter, or who stores for use or consumption in this state any
841	item or article of tangible personal property as defined herein
842	and who leases or rents such property within the state.
843	(1)  For the exercise of such privilege, a tax is levied on
844	each taxable transaction or incident, which tax is due and
845	payable as follows:
846	(c)  At the rate of 6 percent of the gross proceeds derived
847	from the lease or rental of tangible personal property., as
848	defined herein; however, the following special provisions apply
849	to the lease or rental of motor vehicles:
850	1.  When a motor vehicle is leased or rented for a period
851	of less than 12 months:
852	a.  If the motor vehicle is rented in Florida, the entire
853	amount of such rental is taxable, even if the vehicle is dropped
854	off in another state.
855	b.  If the motor vehicle is rented in another state and
856	dropped off in Florida, the rental is exempt from Florida tax.
857	2.  Except as provided in subparagraph 3., for the lease or
858	rental of a motor vehicle for a period of not less than 12
859	months, sales tax is due on the lease or rental payments if the
860	vehicle is registered in this state; provided, however, that no
861	tax shall be due if the taxpayer documents use of the motor
862	vehicle outside this state and tax is being paid on the lease or
863	rental payments in another state.
864	3.  The tax imposed by this chapter does not apply to the
865	lease or rental of a commercial motor vehicle as defined in s.
866	316.003(66)(a) to one lessee or rentee for a period of not less
867	than 12 months when tax was paid on the purchase price of such
868	vehicle by the lessor. To the extent tax was paid with respect
869	to the purchase of such vehicle in another state, territory of
870	the United States, or the District of Columbia, the Florida tax
871	payable shall be reduced in accordance with the provisions of s.
872	212.06(7). This subparagraph shall only be available when the
873	lease or rental of such property is an established business or
874	part of an established business or the same is incidental or
875	germane to such business.
876	(e)1.  At the rate of 6 percent on charges for:
877	a.  Prepaid calling arrangements. The tax on charges for
878	prepaid calling arrangements shall be collected at the time of
879	sale and remitted by the selling dealer.
880	(I)  "Prepaid calling arrangement" means the separately
881	stated retail sale by advance payment of communications services
882	that consist exclusively of telephone calls originated by using
883	an access number, authorization code, or other means that may be
884	manually, electronically, or otherwise entered and that are sold
885	in predetermined units or dollars whose number declines with use
886	in a known amount.
887	(II)  The sale or recharge of the prepaid calling
888	arrangement is deemed to take place in accordance with paragraph
889	212.06(2)(d). For a sale of a mobile communications service that
890	is a prepaid calling arrangement, the retail sale may be sourced
891	at If the sale or recharge of the prepaid calling arrangement
892	does not take place at the dealer's place of business, it shall
893	be deemed to take place at the customer's shipping address or,
894	if no item is shipped, at the customer's address or the location
895	associated with the customer's mobile telephone number.
896	(III)  The sale or recharge of a prepaid calling
897	arrangement shall be treated as a sale of tangible personal
898	property for purposes of this chapter, whether or not a tangible
899	item evidencing such arrangement is furnished to the purchaser,
900	and the such sale within this state subjects the selling dealer
901	to the jurisdiction of this state for purposes of this
902	subsection.
903	b.  The installation of telecommunication and telegraphic
904	equipment.
905	c.  Electrical power or energy, except that the tax rate
906	for charges for electrical power or energy is 7 percent.
907	2.  The provisions of s. 212.17(3), regarding credit for
908	tax paid on charges subsequently found to be worthless, are
909	shall be equally applicable to a any tax paid under the
910	provisions of this section on charges for prepaid calling
911	arrangements, telecommunication or telegraph services, or
912	electric power subsequently found to be uncollectible. The word
913	"charges" in this paragraph does not include any excise or
914	similar tax levied by the Federal Government, any political
915	subdivision of the state, or any municipality upon the purchase,
916	sale, or recharge of prepaid calling arrangements or upon the
917	purchase or sale of telecommunication, television system
918	program, or telegraph service or electric power, which tax is
919	collected by the seller from the purchaser.
920	(4)  The tax imposed pursuant to this chapter shall be due
921	and payable according to the applicable state and local rate
922	provided the brackets set forth in s. 212.12.
923	Section 6.  Subsections (6) and (11) of section 212.0506,
924	Florida Statutes, are amended to read:
925	212.0506  Taxation of service warranties.--
926	(6)  This tax shall be due and payable according to the
927	applicable state and local rate provided brackets set forth in
928	s. 212.12.
929	(11)  Any duties imposed by this chapter upon dealers of
930	tangible personal property with respect to collecting and
931	remitting taxes; making returns; keeping books, records, and
932	accounts; and complying with the rules and regulations of the
933	department apply to all dealers as defined in s. 212.06(2)(l).
934	Section 7.  Section 212.054, Florida Statutes, is amended
935	to read:
936	212.054  Discretionary sales surtax; limitations,
937	administration, and collection.--
938	(1)  A No general excise tax on sales may not shall be
939	levied by the governing body of a any county unless specifically
940	authorized in s. 212.055. Any general excise tax on sales
941	authorized pursuant to that said section shall be administered
942	and collected exclusively as provided in this section.
943	(2)(a)  The tax imposed by the governing body of a any
944	county authorized to so levy pursuant to s. 212.055 shall be a
945	discretionary surtax on all transactions occurring in the county
946	which transactions are subject to the state tax imposed on
947	sales, use, services, rentals, admissions, and other
948	transactions by this chapter and on communications services
949	under as defined for purposes of chapter 202.
950	(a)  The surtax, if levied, shall be computed as the
951	applicable rate or rates authorized pursuant to s. 212.055 times
952	the amount of taxable sales and taxable purchases representing
953	such transactions. If the surtax is levied on the sale of an
954	item of tangible personal property or on the sale of a service,
955	the surtax shall be computed by multiplying the rate imposed by
956	the county within which the sale occurs by the amount of the
957	taxable sale. The sale of an item of tangible personal property
958	or the sale of a service is not subject to the surtax if the
959	property, the service, or the tangible personal property
960	representing the service is delivered within a county that does
961	not impose a discretionary sales surtax.
962	(b)  However:
963	1.  A The sales amount above $5,000 on an any item of
964	tangible personal property is shall not be subject to the
965	surtax. However, charges for prepaid calling arrangements, as
966	described defined in s. 212.05(1)(e)1.a., are shall be subject
967	to the surtax. For purposes of administering the $5,000
968	limitation on an item of tangible personal property, if two or
969	more taxable items of tangible personal property are sold to the
970	same purchaser at the same time and, under generally accepted
971	business practice or industry standards or usage, are normally
972	sold in bulk or are items that, when assembled, comprise a
973	working unit or part of a working unit, the such items shall
974	must be considered a single item for purposes of the $5,000
975	limitation if when supported by a charge ticket, sales slip,
976	invoice, or other tangible evidence of a single sale or rental.
977	2.  For In the case of utility services covering a period
978	starting before and ending billed on or after the effective date
979	of the any such surtax, the rate applies as follows:
980	a.  For a rate adoption or increase, the new rate shall
981	apply to the first billing period starting on or after the
982	effective date of the surtax or increase.
983	b.  For a rate decrease or termination, the new rate shall
984	apply to bills rendered on or after the effective date of the
985	rate change the entire amount of the charge for utility services
986	shall be subject to the surtax. In the case of utility services
987	billed after the last day the surtax is in effect, the entire
988	amount of the charge on said items shall not be subject to the
989	surtax.
990
991	"Utility service," as used in this paragraph section, does not
992	include any communications services as defined in chapter 202.
993	3.  For In the case of written contracts that which are
994	signed before prior to the effective date of the any such surtax
995	for the construction of improvements to real property or for
996	remodeling of existing structures, the surtax shall be paid by
997	the contractor responsible for the performance of the contract.
998	However, the contractor may apply for one refund of the any such
999	surtax paid on materials necessary for the completion of the
1000	contract. An Any application for refund must shall be made
1001	within no later than 15 months after the following initial
1002	imposition of the surtax in that county. The application for
1003	refund shall be in the manner prescribed by the department by
1004	rule. A complete application must shall include proof of the
1005	written contract and of payment of the surtax, and. The
1006	application shall contain a sworn statement, signed by the
1007	applicant or its representative, attesting to the validity of
1008	the application. The department shall, within 30 days after
1009	approval of a complete application, certify to the county
1010	information necessary for issuance of a refund to the applicant.
1011	Counties are hereby authorized to issue refunds for this purpose
1012	and must shall set aside from the proceeds of the surtax a sum
1013	sufficient to pay any refund lawfully due. Any person who
1014	fraudulently obtains or attempts to obtain a refund pursuant to
1015	this subparagraph, in addition to being liable for repayment of
1016	any refund fraudulently obtained plus a mandatory penalty of 100
1017	percent of the refund, commits is guilty of a felony of the
1018	third degree, punishable as provided in s. 775.082, s. 775.083,
1019	or s. 775.084.
1020	4.  For a In the case of any vessel, railroad, or motor
1021	vehicle common carrier entitled to a partial exemption from tax
1022	imposed under this chapter pursuant to s. 212.08(4), (8), or
1023	(9), the basis for imposition of the surtax is shall be the same
1024	as provided in s. 212.08 and the ratio shall be applied each
1025	month to total purchases in this state of property qualified for
1026	proration which is delivered or sold in the taxing county to
1027	establish the portion used and consumed in intracounty movement
1028	and subject to surtax.
1029	(3)  Except as otherwise provided in this section, a
1030	discretionary surtax applies to a retail sale, lease, or rental
1031	of tangible personal property, a digital good, or a service if,
1032	under s. 212.06(2), the transaction occurs in a county that
1033	imposes a surtax. For the purpose of this section, A transaction
1034	shall be deemed to have occurred in a county if imposing the
1035	surtax when:
1036	(a)1.  The retail sale of a modular or manufactured home,
1037	not including a mobile home, occurs in the county where the home
1038	is delivered. The sale includes an item of tangible personal
1039	property, a service, or tangible personal property representing
1040	a service, and the item of tangible personal property, the
1041	service, or the tangible personal property representing the
1042	service is delivered within the county. If there is no
1043	reasonable evidence of delivery of a service, the sale of a
1044	service is deemed to occur in the county in which the purchaser
1045	accepts the bill of sale.
1046	(b)2.  The retail sale, excluding a lease or rental, of a
1047	motor vehicle that does not qualify as transportation equipment
1048	or a The sale of any motor vehicle or mobile home of a class or
1049	type that which is required to be registered in this state or in
1050	any other state occurs shall be deemed to have occurred only in
1051	the county identified as the residence address of the purchaser
1052	on the registration or title document for the such property.
1053	(c)  The lease or rental of real property occurs in the
1054	county in which the real property is located.
1055	(d)  A transient rental transaction occurs in the county in
1056	which the rental property is located.
1057	(e)(b)  The event for which an Admission for an event is
1058	charged is located in the county in which the event is held.
1059	(c)  The consumer of utility services is located in the
1060	county.
1061	(f)  A transaction made from a coin-operated amusement
1062	machine or vending machine occurs in the county in which the
1063	machine is located.
1064	(g)  A florist taking the original order to sell tangible
1065	personal property is located in the county in which the order
1066	occurs.
1067	(h)  The retail sale, excluding the lease or rental, of
1068	aircraft that does not qualify as transportation equipment, or a
1069	boat of a class or type that is required to be registered,
1070	licensed, titled, or documented in this state or by the Federal
1071	Government occurs in the county in which the aircraft or boat is
1072	delivered.
1073	(i)(d)1.  The use user of any aircraft or boat of a class
1074	or type that which is required to be registered, licensed,
1075	titled, or documented in this state or by the Federal United
1076	States Government imported into the county for use, consumption,
1077	distribution, or storage to be used or consumed occurs in the
1078	county in which the user is located in the county.
1079	2.  However, it is shall be presumed that such items used
1080	outside the county for 6 months or longer before being imported
1081	into the county were not purchased for use in the county, except
1082	as provided in s. 212.06(8)(b).
1083	3.  This paragraph does not apply to the use or consumption
1084	of items upon which a like tax of equal or greater amount has
1085	been lawfully imposed and paid outside the county.
1086	(j)(e)  The purchase purchaser of a any motor vehicle or
1087	mobile home of a class or type that which is required to be
1088	registered in this state occurs in the county identified as the
1089	residence of the purchaser is a resident of the taxing county as
1090	determined by the address appearing on or to be reflected on the
1091	registration document for the such property.
1092	(k)(f)1.  The use, consumption, distribution, or storage of
1093	a Any motor vehicle or mobile home of a class or type that which
1094	is required to be registered in this state and that is imported
1095	from another state occurs in the county to which it is imported
1096	into the taxing county by a user residing therein for the
1097	purpose of use, consumption, distribution, or storage in the
1098	taxing county.
1099	2.  However, it is shall be presumed that such items used
1100	outside the taxing county for 6 months or longer before being
1101	imported into the county were not purchased for use in the
1102	county.
1103	(g)  The real property which is leased or rented is located
1104	in the county.
1105	(h)  The transient rental transaction occurs in the county.
1106	(i)  The delivery of any aircraft or boat of a class or
1107	type which is required to be registered, licensed, titled, or
1108	documented in this state or by the United States Government is
1109	to a location in the county. However, this paragraph does not
1110	apply to the use or consumption of items upon which a like tax
1111	of equal or greater amount has been lawfully imposed and paid
1112	outside the county.
1113	(l)(j)  The dealer owing a use tax on purchases or leases
1114	is located in the county.
1115	(k)  The delivery of tangible personal property other than
1116	that described in paragraph (d), paragraph (e), or paragraph (f)
1117	is made to a location outside the county, but the property is
1118	brought into the county within 6 months after delivery, in which
1119	event, the owner must pay the surtax as a use tax.
1120	(l)  The coin-operated amusement or vending machine is
1121	located in the county.
1122	(m)  The florist taking the original order to sell tangible
1123	personal property is located in the county, notwithstanding any
1124	other provision of this section.
1125	(4)(a)  The department shall administer, collect, and
1126	enforce a discretionary surtax the tax authorized under s.
1127	212.055 pursuant to the same procedures used in the
1128	administration, collection, and enforcement of the general state
1129	sales tax imposed under the provisions of this chapter, except
1130	as provided in this section. The provisions of this chapter
1131	regarding interest and penalties on delinquent taxes shall also
1132	apply to the surtax. Discretionary sales surtaxes may shall not
1133	be included in the computation of estimated taxes pursuant to s.
1134	212.11. Notwithstanding any other provision of law, a dealer
1135	need not separately state the amount of the surtax does not need
1136	to be separately stated on the charge ticket, sales slip,
1137	invoice, or other tangible evidence of sale. For the purposes of
1138	this section and s. 212.055, the "proceeds" of a any surtax
1139	means all funds collected and received by the department
1140	pursuant to a specific authorization and levy under s. 212.055,
1141	including any interest and penalties on delinquent surtaxes.
1142	(a)(b)  The proceeds of a discretionary sales surtax
1143	collected by the selling dealer located in a county that which
1144	imposes the surtax shall be returned, less the cost of
1145	administration, to the county where the selling dealer is
1146	located. The proceeds shall be transferred to the Discretionary
1147	Sales Surtax Clearing Trust Fund. A separate account shall be
1148	established in the such trust fund for each county imposing a
1149	discretionary surtax. The amount deducted for the costs of
1150	administration may shall not exceed 3 percent of the total
1151	revenue generated for all counties levying a discretionary
1152	surtax authorized in s. 212.055. The amount deducted for the
1153	costs of administration shall be used only for those costs that
1154	which are solely and directly attributable to the surtax. The
1155	total cost of administration shall be prorated among those
1156	counties levying the surtax on the basis of the amount collected
1157	for a particular county to the total amount collected for all
1158	counties. By No later than March 1 of each year, the department
1159	shall submit a written report that which details the expenses
1160	and amounts deducted for the costs of administration to the
1161	President of the Senate, the Speaker of the House of
1162	Representatives, and the governing authority of each county
1163	levying a surtax. The department shall distribute the moneys in
1164	the trust fund each month to the appropriate counties pursuant
1165	to, unless otherwise provided in s. 212.055.
1166	(b)(c)1.  A Any dealer located in a county that does not
1167	impose a discretionary sales surtax but who collects the surtax
1168	due to sales of tangible personal property or services delivered
1169	outside the county shall remit monthly the proceeds of the
1170	surtax to the department to be deposited into an account in the
1171	Discretionary Sales Surtax Clearing Trust Fund which is separate
1172	from the county surtax collection accounts. The department shall
1173	distribute funds in this account using a distribution factor
1174	determined for each county that levies a surtax and multiplied
1175	by the amount of funds in the account and available for
1176	distribution.
1177	1.  The distribution factor for each county equals the
1178	product of:
1179	a.  The county's latest official population determined
1180	pursuant to s. 186.901;
1181	b.  The county's rate of surtax; and
1182	c.  The number of months the county has levied a surtax
1183	during the most recent distribution period;
1184
1185	divided by the sum of all such products of the counties levying
1186	the surtax during the most recent distribution period.
1187	2.  The department shall compute distribution factors for
1188	eligible counties once each quarter and make appropriate
1189	quarterly distributions.
1190	3.  A county that fails to timely provide the information
1191	required by this section to the department authorizes the
1192	department, by such action, to use the best information
1193	available to it in distributing surtax revenues to the county.
1194	If this information is unavailable to the department, the
1195	department may partially or entirely disqualify the county from
1196	receiving surtax revenues under this paragraph. A county that
1197	fails to provide timely information waives its right to
1198	challenge the department's determination of the county's share,
1199	if any, of revenues provided under this paragraph.
1200	(5)  No discretionary sales surtax or increase or decrease
1201	in the rate of any discretionary sales surtax shall take effect
1202	on a date other than January 1. No discretionary sales surtax
1203	shall terminate on a day other than December 31.
1204	(5)(6)  The governing body of a any county levying a
1205	discretionary sales surtax shall enact an ordinance levying the
1206	surtax in accordance with the procedures described in s.
1207	125.66(2).
1208	(6)(7)(a)  An adoption, repeal, or rate change of a
1209	discretionary surtax by the governing body of a any county
1210	levying a discretionary sales surtax or the school board of a
1211	any county levying the school capital outlay surtax authorized
1212	by s. 212.055(6) is effective on April 1.
1213	(a)  A county or school board must shall notify the
1214	department within 10 days after final adoption by ordinance or
1215	referendum of an adoption, repeal, imposition, termination, or
1216	rate change of the surtax, but no later than November 16
1217	immediately preceding prior to the effective date. The notice
1218	must specify the time period during which the surtax will be in
1219	effect and the rate and must include a copy of the ordinance and
1220	such other information as the department requires by rule.
1221	Failure to timely provide such notification to the department
1222	shall result in the delay of the effective date for a period of
1223	1 year.
1224	(b)  A county or school board must also notify the
1225	department In addition to the notification required by paragraph
1226	(a), the governing body of any county proposing to levy a
1227	discretionary sales surtax or the school board of any county
1228	proposing to levy the school capital outlay surtax authorized by
1229	s. 212.055(6) shall notify the department by October 1 if the
1230	referendum or consideration of the ordinance that would result
1231	in imposition, termination, or rate change of the surtax is
1232	scheduled to occur on or after October 1 of that year. Failure
1233	to timely provide such notification to the department shall
1234	result in the delay of the effective date for a period of 1
1235	year.
1236	(c)  The department shall provide notice of the adoption,
1237	repeal, or change to affected sellers by December 1 immediately
1238	preceding the effective date.
1239	(d)  A surtax may be terminated only on April 1. A surtax
1240	imposed before January 1, 2009, for which an ordinance provides
1241	a different termination date terminates on April 1 following the
1242	termination date established in the ordinance.
1243	(7)(8)  With respect to a any motor vehicle or mobile home
1244	of a class or type which is required to be registered in this
1245	state, the tax due on a transaction occurring in the taxing
1246	county as herein provided shall be collected from the purchaser
1247	or user incident to the titling and registration of the such
1248	property, irrespective of whether such titling or registration
1249	occurs in the taxing county.
1250	(8)  For the purpose of the state in providing and
1251	maintaining a database of all sales and use tax rates for all
1252	local taxing jurisdictions in accordance with the Streamlined
1253	Sales and Use Tax Agreement under s. 213.256, the provisions of
1254	s. 202.22(2) apply.
1255	(a)  A seller or certified service provider who collects
1256	and remits the state and local tax imposed by this chapter is
1257	held harmless from tax, interest, and penalties due solely as a
1258	result of relying on erroneous data on tax rates, boundaries, or
1259	taxing jurisdiction assignments provided by the state if the
1260	seller or certified service provider exercises due diligence in
1261	applying one or more of the following methods for determining
1262	the taxing jurisdiction and tax rate for a transaction:
1263	1.  Employing an electronic database provided by the
1264	department under s. 202.22(2); or
1265	2.  Employing a database that has been approved by the
1266	county governing board and developed by a seller or certified
1267	service provider.
1268	(b)  If a seller or certified service provider does not use
1269	one of the methods specified in paragraph (a), the seller or
1270	certified service provider may be held liable to the department
1271	for tax, interest, and penalties that are due for charging and
1272	collecting the incorrect amount of tax.
1273	Section 8.  Section 212.06, Florida Statutes, is amended to
1274	read:
1275	212.06  Sales, storage, use tax; transaction location;
1276	collectible from dealers; "dealer" defined; dealers to collect
1277	from purchasers; mail order sales; legislative intent as to
1278	scope of tax.--
1279	(1)(a)  The aforesaid tax at the rate of 6 percent of the
1280	retail sales price as of the moment of sale, 6 percent of the
1281	cost price as of the moment of purchase, or 6 percent of the
1282	cost price as of the moment of commingling with the general mass
1283	of property in this state, as the case may be, shall be
1284	collectible from all dealers as herein defined on the sale at
1285	retail, the use, the consumption, the distribution, and the
1286	storage for use or consumption in this state of tangible
1287	personal property or services taxable under this chapter. The
1288	full amount of the tax on a credit sale, installment sale, or
1289	sale made on any kind of deferred payment plan is shall be due
1290	at the moment of the transaction in the same manner as on a cash
1291	sale.
1292	(b)  Except as otherwise provided, any person who
1293	manufactures, produces, compounds, processes, or fabricates in
1294	any manner tangible personal property for his or her own use
1295	shall pay a tax upon the cost of the product manufactured,
1296	produced, compounded, processed, or fabricated without any
1297	deduction for therefrom on account of the cost of material used,
1298	labor or service costs, or transportation charges,
1299	notwithstanding the provisions of s. 212.02 defining "cost
1300	price." However, the tax may levied under this paragraph shall
1301	not be imposed upon any person who manufactures or produces
1302	electrical power or energy, steam energy, or other energy at a
1303	single location, if the when such power or energy is used
1304	directly and exclusively at that such location, or at other
1305	locations if the energy is transferred through facilities of the
1306	owner in the operation of machinery or equipment that is used to
1307	manufacture, process, compound, produce, fabricate, or prepare
1308	for shipment tangible personal property for sale or to operate
1309	pollution control equipment, maintenance equipment, or
1310	monitoring or control equipment used in such operations. The
1311	manufacture or production of electrical power or energy that is
1312	used for space heating, lighting, office equipment, or air-
1313	conditioning or any other nonmanufacturing, nonprocessing,
1314	noncompounding, nonproducing, nonfabricating, or nonshipping
1315	activity is taxable. Electrical power or energy consumed or
1316	dissipated in the transmission or distribution of electrical
1317	power or energy for resale is also not taxable. Fabrication
1318	labor is shall not be taxable if when a person is using his or
1319	her own equipment and personnel, for his or her own account, as
1320	a producer, subproducer, or coproducer of a qualified motion
1321	picture. For purposes of this chapter, the term "qualified
1322	motion picture" means all or any part of a series of related
1323	images, either on film, tape, or other embodiment, including,
1324	but not limited to, all items comprising part of the original
1325	work and film-related products derived therefrom as well as
1326	duplicates and prints thereof and all sound recordings created
1327	to accompany a motion picture, which is produced, adapted, or
1328	altered for exploitation in, on, or through any medium or device
1329	and at any location, primarily for entertainment, commercial,
1330	industrial, or educational purposes. This exemption for
1331	fabrication labor associated with production of a qualified
1332	motion picture inures will inure to the taxpayer upon
1333	presentation of the certificate of exemption issued to the
1334	taxpayer under the provisions of s. 288.1258. A person who
1335	manufactures factory-built buildings for his or her own use in
1336	the performance of contracts for the construction or improvement
1337	of real property shall pay a tax only upon the person's cost
1338	price of items used in the manufacture of the such buildings.
1339	(c)1.  Notwithstanding the provisions of paragraph (b), the
1340	use tax on asphalt manufactured for one's own use shall be
1341	calculated with respect to paragraph (b) only upon the cost of
1342	materials that which become a component part or that which are
1343	an ingredient of the finished asphalt and upon the cost of the
1344	transportation of the such components and ingredients. In
1345	addition, an indexed tax of 38 cents per ton of such
1346	manufactured asphalt is shall be due at the same time and in the
1347	same manner as taxes due under pursuant to paragraph (b).
1348	1.  Beginning July 1, 1989, the indexed tax must shall be
1349	adjusted each July 1 to an amount, rounded to the nearest cent,
1350	equal to the product of 38 cents multiplied by a fraction, the
1351	numerator of which is the annual average of the "materials and
1352	components for construction" series of the producer price index,
1353	as calculated and published by the United States Department of
1354	Labor, Bureau of Statistics, for the previous calendar year, and
1355	the denominator of which is the annual average of that said
1356	series for calendar year 1988.
1357	2.a.  Beginning July 1, 1999, the indexed tax imposed by
1358	this paragraph on manufactured asphalt which is used for a any
1359	federal, state, or local government public works project shall
1360	be reduced by 20 percent.
1361	3.b.  Beginning July 1, 2000, the indexed tax imposed by
1362	this paragraph on manufactured asphalt which is used for a any
1363	federal, state, or local government public works project shall
1364	be reduced by 40 percent.
1365	(d)  For purposes of paragraph (b), the department may
1366	establish a cost price amount for industry groups that
1367	manufacture, produce, compound, process, or fabricate tangible
1368	personal property for their own use in the performance of
1369	contracts for improvements to real property. The Such cost price
1370	amount must be established as a percentage, rounded to the
1371	nearest whole number, of the total contract price charged for
1372	the improvement. The cost price percentages established must be
1373	adopted by rule pursuant to the procedures provided in s.
1374	120.54, upon petition of a majority of the members of an
1375	industry group or by a statewide association that represents the
1376	such industry group, and must be based on a reasonable estimate
1377	of average costs incurred by members of the petitioning industry
1378	group. The department shall is required to adopt a cost price
1379	percentage only if sufficient information is available to
1380	determine such percentage. The information considered by the
1381	department to establish the cost price percentage must be that
1382	set forth in the petition or that which is otherwise be made
1383	available to the department. A Any cost price percentage so
1384	established shall must be made available only by election of a
1385	member of the industry group for which the percentage was
1386	established and applies may apply only to the such periods or
1387	contracts for which the election is made. The election must be
1388	made by the taxpayer by timely accruing and remitting tax on the
1389	contract using the established percentage figure. If the
1390	taxpayer does not timely accrue and remit the use tax due for a
1391	contract using the percentage figure, the taxpayer may not later
1392	use this method of calculating the use tax due for that
1393	contract. Taxpayers must maintain adequate records showing the
1394	accrual of tax using the percentage figure on total contract
1395	price. A Any cost price so established must remain available for
1396	use for a period of at least 5 years from the date of its
1397	adoption and must be reviewed and be subject to adjustment by
1398	the department no more frequently than at 5-year intervals. The
1399	provisions of this paragraph are not available to persons
1400	subject to paragraph (c).
1401	(e)1.  Notwithstanding any other provision of this chapter,
1402	tax may shall not be imposed on a any vessel registered under s.
1403	328.52 by a vessel dealer or vessel manufacturer and with
1404	respect to a vessel used solely for demonstration, sales
1405	promotional, or testing purposes. The term "promotional
1406	purposes" includes shall include, but is not be limited to,
1407	participation in fishing tournaments. For the purposes of this
1408	paragraph, "promotional purposes" means the entry of the vessel
1409	in a marine-related event where prospective purchasers would be
1410	in attendance, where the vessel is entered in the name of the
1411	dealer or manufacturer, and where the vessel is clearly marked
1412	as for sale, on which vessel the name of the dealer or
1413	manufacturer is clearly displayed on the vessel, and the which
1414	vessel has never been transferred into the dealer's or
1415	manufacturer's accounting books from an inventory item to a
1416	capital asset for depreciation purposes.
1417	1.2.  The provisions of this paragraph do not apply to a
1418	any vessel when used for transporting persons or goods for
1419	compensation; when offered, let, or rented to another for
1420	consideration; when offered for rent or hire as a means of
1421	transportation for compensation; or when offered or used to
1422	provide transportation for persons solicited through personal
1423	contact or through advertisement on a "share expense" basis.
1424	2.3.  Notwithstanding any other provision of this chapter,
1425	tax may not be imposed on a any vessel imported into this state
1426	for the sole purpose of being offered for sale at retail by a
1427	yacht broker or yacht dealer registered in this state if the
1428	vessel remains under the care, custody, and control of the
1429	registered broker or dealer and the owner of the vessel does not
1430	make personal use of the vessel during that time. The provisions
1431	of this chapter govern the taxability of any sale or use of the
1432	vessel subsequent to its importation under this provision.
1433	(2)  The provisions of this subsection shall be used to
1434	determine the location where a transaction occurs for purposes
1435	of applying the tax imposed by this chapter.
1436	(a)  For purposes of this subsection, the term:
1437	1.  "Receive" and "receipt" means taking possession of
1438	tangible personal property; making first use of services; or
1439	taking possession or making first use of digital goods,
1440	whichever occurs first. The terms do not include possession by a
1441	shipping company on behalf of the purchaser.
1442	2.  "Product" means tangible personal property, a digital
1443	good, or a service.
1444	(b)  The retail sale of a product, excluding a lease or
1445	rental, shall be sourced as follows:
1446	1.  At a business location of the seller, if the product is
1447	received by the purchaser at that location.
1448	2.  If subparagraph 1. does not apply, at the location the
1449	product is received by the purchaser or the purchaser's donee,
1450	as designated by the purchaser, including the location indicated
1451	by delivery instructions known to the seller.
1452	3.  If subparagraphs 1. and 2. do not apply, at the
1453	purchaser's address, which is available from the seller's
1454	business records maintained in the ordinary course of business,
1455	if use of this address does not constitute bad faith.
1456	4.  If subparagraphs 1., 2., and 3. do not apply, at the
1457	purchaser's address obtained during the consummation of the
1458	sale, including the address of a purchaser's payment instrument,
1459	if no other address is available, if use of this address does
1460	not constitute bad faith.
1461	5.  If subparagraphs 1., 2., 3., and 4. do not apply,
1462	including when the seller is without sufficient information to
1463	apply the previous paragraphs, the address from which the
1464	tangible personal property was shipped, the digital good or the
1465	computer software delivered electronically was first available
1466	for transmission by the seller, or the service was provided,
1467	disregarding a location that merely provided the digital
1468	transfer of the product sold.
1469	(c)  The lease or rental of tangible personal property,
1470	other than property identified in paragraphs (d) and (e), shall
1471	be sourced as follows:
1472	1.  For a lease or rental that requires recurring periodic
1473	payments, the first payment is deemed to take place in
1474	accordance with paragraph (b) notwithstanding the exclusion of a
1475	lease or rental. Subsequent periodic payments are deemed to have
1476	occurred at the primary property location for each period
1477	covered by the payment. The primary property location is the
1478	address for the property provided by the lessee, which is
1479	available to the lessor from its records maintained in the
1480	ordinary course of business, if use of this address does not
1481	constitute bad faith. The property location is not altered by
1482	intermittent use of the property at different locations, such as
1483	the use of business property that accompanies employees on
1484	business trips and service calls.
1485	2.  For a lease or rental that does not require recurring
1486	periodic payments, the payment is deemed to take place in
1487	accordance with paragraph (b) notwithstanding the exclusion of a
1488	lease or rental.
1489	3.  This paragraph does not affect the imposition or
1490	computation of sales or use tax on leases or rentals based on a
1491	lump sum or accelerated basis, or on the acquisition of property
1492	for lease.
1493	(d)  The lease or rental of a motor vehicle or aircraft
1494	that does not qualify as transportation equipment shall be
1495	sourced as follows:
1496	1.  For a lease or rental that requires recurring periodic
1497	payments, each periodic payment is deemed to take place at the
1498	primary property location. The primary property location is the
1499	address for the property provided by the lessee, which is
1500	available to the lessor from its records maintained in the
1501	ordinary course of business, if use of this address does not
1502	constitute bad faith. This location may not be altered by
1503	intermittent use at different locations.
1504	2.  For a lease or rental that does not require recurring
1505	periodic payments, the payment is deemed to take place in
1506	accordance with paragraph (b) notwithstanding the exclusion of a
1507	lease or rental.
1508	3.  This paragraph does not affect the imposition or
1509	computation of sales or use taxes on leases or rentals based on
1510	a lump-sum or accelerated basis, or on the acquisition of
1511	property for lease.
1512	(e)  The retail sale, including lease or rental, of
1513	transportation equipment shall be deemed to take place in
1514	accordance with paragraph (b) notwithstanding the exclusion of a
1515	lease or rental.
1516	(f)  This section does not apply to sales or use taxes
1517	levied on:
1518	1.  The retail sale or transfer of a boat, modular home,
1519	manufactured home, or mobile home.
1520	2.  The retail sale, excluding a lease or rental, of a
1521	motor vehicle or aircraft that does not qualify as
1522	transportation equipment. The lease or rental of these items
1523	shall be deemed to have occurred in accordance with paragraph
1524	(d).
1525	3.  The retail sale of tangible personal property by a
1526	florist.
1527
1528	Such retail sales are deemed to take place at the location
1529	determined under s. 212.054(3).
1530	(a)  The term "dealer," as used in this chapter, includes
1531	every person who manufactures or produces tangible personal
1532	property for sale at retail; for use, consumption, or
1533	distribution; or for storage to be used or consumed in this
1534	state.
1535	(b)  The term "dealer" is further defined to mean every
1536	person, as used in this chapter, who imports, or causes to be
1537	imported, tangible personal property from any state or foreign
1538	country for sale at retail; for use, consumption, or
1539	distribution; or for storage to be used or consumed in this
1540	state.
1541	(c)  The term "dealer" is further defined to mean every
1542	person, as used in this chapter, who sells at retail or who
1543	offers for sale at retail, or who has in his or her possession
1544	for sale at retail; or for use, consumption, or distribution; or
1545	for storage to be used or consumed in this state, tangible
1546	personal property as defined herein, including a retailer who
1547	transacts a mail order sale.
1548	(d)  The term "dealer" is further defined to mean any
1549	person who has sold at retail; or used, or consumed, or
1550	distributed; or stored for use or consumption in this state,
1551	tangible personal property and who cannot prove that the tax
1552	levied by this chapter has been paid on the sale at retail, the
1553	use, the consumption, the distribution, or the storage of such
1554	tangible personal property. However, the term "dealer" does not
1555	mean a person who is not a "dealer" under the definition of any
1556	other paragraph of this subsection and whose only owned or
1557	leased property (including property owned or leased by an
1558	affiliate) in this state is located at the premises of a printer
1559	with which it has contracted for printing, if such property
1560	consists of the final printed product, property which becomes a
1561	part of the final printed product, or property from which the
1562	printed product is produced.
1563	(e)  The term "dealer" is further defined to mean any
1564	person, as used in this chapter, who leases or rents tangible
1565	personal property, as defined in this chapter, for a
1566	consideration, permitting the use or possession of such property
1567	without transferring title thereto, except as expressly provided
1568	for to the contrary herein.
1569	(f)  The term "dealer" is further defined to mean any
1570	person, as used in this chapter, who maintains or has within
1571	this state, directly or by a subsidiary, an office, distributing
1572	house, salesroom, or house, warehouse, or other place of
1573	business.
1574	(g)  "Dealer" also means and includes every person who
1575	solicits business either by direct representatives, indirect
1576	representatives, or manufacturers' agents; by distribution of
1577	catalogs or other advertising matter; or by any other means
1578	whatsoever, and by reason thereof receives orders for tangible
1579	personal property from consumers for use, consumption,
1580	distribution, and storage for use or consumption in the state;
1581	such dealer shall collect the tax imposed by this chapter from
1582	the purchaser, and no action, either in law or in equity, on a
1583	sale or transaction as provided by the terms of this chapter may
1584	be had in this state by any such dealer unless it is
1585	affirmatively shown that the provisions of this chapter have
1586	been fully complied with.
1587	(h)  "Dealer" also means and includes every person who, as
1588	a representative, agent, or solicitor of an out-of-state
1589	principal or principals, solicits, receives, and accepts orders
1590	from consumers in the state for future delivery and whose
1591	principal refuses to register as a dealer.
1592	(i)  "Dealer" also means and includes the state, county,
1593	municipality, any political subdivision, agency, bureau or
1594	department, or other state or local governmental
1595	instrumentality.
1596	(j)  The term "dealer" is further defined to mean any
1597	person who leases, or grants a license to use, occupy, or enter
1598	upon, living quarters, sleeping or housekeeping accommodations
1599	in hotels, apartment houses, roominghouses, tourist or trailer
1600	camps, real property, space or spaces in parking lots or garages
1601	for motor vehicles, docking or storage space or spaces for boats
1602	in boat docks or marinas, or tie-down or storage space or spaces
1603	for aircraft at airports. The term "dealer" also means any
1604	person who has leased, occupied, or used or was entitled to use
1605	any living quarters, sleeping or housekeeping accommodations in
1606	hotels, apartment houses, roominghouses, tourist or trailer
1607	camps, real property, space or spaces in parking lots or garages
1608	for motor vehicles or docking or storage space or spaces for
1609	boats in boat docks or marinas, or who has purchased
1610	communication services or electric power or energy, and who
1611	cannot prove that the tax levied by this chapter has been paid
1612	to the vendor or lessor on any such transactions. The term
1613	"dealer" does not include any person who leases, lets, rents, or
1614	grants a license to use, occupy, or enter upon any living
1615	quarters, sleeping quarters, or housekeeping accommodations in
1616	apartment houses, roominghouses, tourist camps, or trailer
1617	camps, and who exclusively enters into a bona fide written
1618	agreement for continuous residence for longer than 6 months in
1619	duration with any person who leases, lets, rents, or is granted
1620	a license to use such property.
1621	(k)  "Dealer" also means any person who sells, provides, or
1622	performs a service taxable under this chapter. "Dealer" also
1623	means any person who purchases, uses, or consumes a service
1624	taxable under this chapter who cannot prove that the tax levied
1625	by this chapter has been paid to the seller of the taxable
1626	service.
1627	(l)  "Dealer" also means any person who solicits, offers,
1628	provides, enters into, issues, or delivers any service warranty
1629	taxable under this chapter, or who receives, on behalf of such a
1630	person, any consideration from a service warranty holder.
1631	(3)(a)  Except as provided in paragraphs (a) and paragraph
1632	(b), every dealer making retail sales, whether within or outside
1633	the state, of tangible personal property for distribution,
1634	storage, or use or other consumption, in this state, shall, at
1635	the time of making sales, collect the tax imposed by this
1636	chapter from the purchaser.
1637	(a)  A business purchaser who is not a holder of a direct-
1638	pay permit and who knows at the time of purchase of a digital
1639	good, computer software delivered electronically, or a service
1640	that the digital good, computer software, or service is
1641	concurrently available for use in more than one jurisdiction
1642	shall deliver to the dealer a multiple-points-of-use (MPU)
1643	exemption form at the time of purchase.
1644	1.  Upon receipt of the MPU exemption form, the seller is
1645	relieved of all obligation to collect, pay, or remit the
1646	applicable tax, and the purchaser is obligated to collect, pay,
1647	or remit the applicable tax on a direct-pay basis.
1648	2.  A purchaser delivering the MPU exemption form may use
1649	any reasonable, consistent, and uniform method of apportioning
1650	the applicable tax which is supported by the purchaser's
1651	business records as they exist at the time of the sale.
1652	3.  The MPU exemption form remains in effect for all future
1653	sales by the seller to the purchaser, except as to the
1654	subsequent sale's specific apportionment, which is governed by
1655	subparagraph 2. and the facts existing at the time of the sale,
1656	until the MPU exemption form is revoked in writing.
1657	4.  A holder of a direct-pay permit is not required to
1658	deliver an MPU exemption form to the seller and must comply with
1659	subparagraph 2. in apportioning the tax due on a digital good or
1660	a service that is concurrently available for use in more than
1661	one jurisdiction.
1662	(b)1.  A purchaser of direct mail who is not a holder of a
1663	direct-pay permit shall provide to the seller in conjunction
1664	with the purchase a direct-mail form or information to show the
1665	jurisdictions to which the direct mail is delivered to
1666	recipients.
1667	1.  Upon receipt of the direct-mail form, the seller is
1668	relieved of all obligations to collect, pay, or remit the
1669	applicable tax, and the purchaser is obligated to pay or remit
1670	the applicable tax on a direct-pay basis. A direct-mail form
1671	remains in effect for all future sales of direct mail by the
1672	seller to the purchaser until it is revoked in writing.
1673	2.  Upon receipt of information from the purchaser showing
1674	the jurisdictions to which the direct mail is delivered to
1675	recipients, the seller shall collect the tax according to the
1676	delivery information provided by the purchaser. In the absence
1677	of bad faith, the seller is relieved of any further obligation
1678	to collect tax on any transaction for which the seller has
1679	collected tax pursuant to the delivery information provided by
1680	the purchaser.
1681	3.  If the purchaser of direct mail does not have a direct-
1682	pay permit and does not provide the seller with a direct-mail
1683	form or delivery information as required by this paragraph, the
1684	seller shall collect the tax according to subparagraph (2)(b)5.
1685	This subparagraph does not limit a purchaser's obligation for
1686	sales or use tax to any state to which the direct mail is
1687	delivered.
1688	4.  If a purchaser of direct mail provides the seller with
1689	documentation of direct-pay authority, the purchaser is not
1690	required to provide a direct-mail form or delivery information
1691	to the seller. A purchaser of printed materials shall have sole
1692	responsibility for the taxes imposed by this chapter on those
1693	materials when the printer of the materials delivers them to the
1694	United States Postal Service for mailing to persons other than
1695	the purchaser located within and outside this state. Printers of
1696	materials delivered by mail to persons other than the purchaser
1697	located within and outside this state shall have no obligation
1698	or responsibility for the payment or collection of any taxes
1699	imposed under this chapter on those materials. However, printers
1700	are obligated to collect the taxes imposed by this chapter on
1701	printed materials when all, or substantially all, of the
1702	materials will be mailed to persons located within this state.
1703	For purposes of the printer's tax collection obligation, there
1704	is a rebuttable presumption that all materials printed at a
1705	facility are mailed to persons located within the same state as
1706	that in which the facility is located. A certificate provided by
1707	the purchaser to the printer concerning the delivery of the
1708	printed materials for that purchase or all purchases shall be
1709	sufficient for purposes of rebutting the presumption created
1710	herein.
1711	5.2.  The department of Revenue is authorized to adopt
1712	rules and forms to administer implement the provisions of this
1713	paragraph.
1714	(4)  On all tangible personal property imported or caused
1715	to be imported from other states, territories, the District of
1716	Columbia, or a any foreign country, and used by him or her, the
1717	dealer, as herein defined, shall pay the same tax imposed by
1718	this chapter on all articles of tangible personal property so
1719	imported and used, the same as if the such articles had been
1720	sold at retail for use or consumption in this state. For the
1721	purposes of this chapter, the use, or consumption, or
1722	distribution, or storage to be used or consumed in this state of
1723	tangible personal property shall each be equivalent to a sale at
1724	retail, and the tax shall thereupon immediately levy and be
1725	collected in the manner provided herein, provided that there is
1726	there shall be no duplication of the tax in any event.
1727	(5)(a)1.  Except as provided in subparagraph 2., it is not
1728	the intention of this chapter to levy a tax upon tangible
1729	personal property imported, produced, or manufactured in this
1730	state for export, provided that tangible personal property may
1731	not be considered as being imported, produced, or manufactured
1732	for export unless the importer, producer, or manufacturer
1733	delivers the same to a licensed exporter for exporting or to a
1734	common carrier for shipment outside the state or mails the same
1735	by United States mail to a destination outside the state; or,
1736	for in the case of aircraft being exported under their own power
1737	to a destination outside the continental limits of the United
1738	States, by submission to the department of a duly signed and
1739	validated United States customs declaration, showing the
1740	departure of the aircraft from the continental United States;
1741	and further with respect to aircraft, submission to the
1742	department of the canceled United States registry of said
1743	aircraft; or for in the case of parts and equipment installed on
1744	aircraft of foreign registry, by submission to the department of
1745	documentation, as the extent of which shall be provided by rule,
1746	showing the departure of the aircraft from the continental
1747	United States. It is also not; nor is it the intention of this
1748	chapter to levy a tax on any sale that which the state is
1749	prohibited from taxing under the Constitution or laws of the
1750	United States. Every retail sale made to a person physically
1751	present at the time of sale is shall be presumed to have been
1752	delivered in this state.
1753	2.a.  Notwithstanding subparagraph 1., a tax is levied on
1754	each sale of tangible personal property to be transported to a
1755	cooperating state as defined in sub-subparagraph c., at the rate
1756	specified in sub-subparagraph d. However, a registered Florida
1757	dealer is not required to collect this tax will be relieved from
1758	the requirements of collecting taxes pursuant to this
1759	subparagraph if the Florida dealer obtains from the purchaser an
1760	affidavit setting forth the purchaser's name, address, state
1761	taxpayer identification number, and a statement that the
1762	purchaser is aware of his or her state's use tax laws, is a
1763	registered dealer in this state Florida or another state, or is
1764	purchasing the tangible personal property for resale, or is
1765	otherwise not required to pay the tax on the transaction. The
1766	department may, by rule, provide a form to be used for this
1767	purpose the purposes set forth herein.
1768	b.  For purposes of this subparagraph, "a cooperating
1769	state" is one determined by the executive director of the
1770	department to cooperate satisfactorily with this state in
1771	collecting taxes on mail order sales by meeting. No state shall
1772	be so determined unless it meets all the following minimum
1773	requirements:
1774	(I)  It levies and collects taxes on mail order sales of
1775	property transported from that state to persons in this state,
1776	as described in s. 212.0596, upon request of the department.
1777	(II)  The tax so collected is shall be at the rate
1778	specified in s. 212.05, not including any local option or
1779	tourist or convention development taxes collected pursuant to s.
1780	125.0104 or this chapter.
1781	(III)  The Such state agrees to remit to the department all
1782	taxes so collected no later than 30 days after from the last day
1783	of the calendar quarter following their collection.
1784	(IV)  The Such state authorizes the department to audit
1785	dealers within its jurisdiction who make mail order sales that
1786	are the subject of s. 212.0596, or makes arrangements deemed
1787	adequate by the department for auditing them with its own
1788	personnel.
1789	(V)  The Such state agrees to provide to the department
1790	records obtained by it from retailers or dealers in the such
1791	state showing delivery of tangible personal property into this
1792	state upon which no sales or use tax has been paid in a manner
1793	similar to that provided in sub-subparagraph g.
1794	c.  For purposes of this subparagraph, "sales of tangible
1795	personal property to be transported to a cooperating state"
1796	means a mail order sale sales to a person who is in the
1797	cooperating state at the time the order is executed, from a
1798	dealer who receives that order in this state.
1799	d.  The tax levied by sub-subparagraph a. shall be at the
1800	rate at which such a sale would have been taxed pursuant to the
1801	cooperating state's tax laws if consummated in the cooperating
1802	state by a dealer and a purchaser, both of whom were physically
1803	present in that state at the time of the sale.
1804	e.  The tax levied by sub-subparagraph a., when collected,
1805	shall be held in the State Treasury in trust for the benefit of
1806	the cooperating state and shall be paid to it at a time agreed
1807	upon between the department, acting for this state, and the
1808	cooperating state or the department or agency designated by it
1809	to act for it; however, the such payment must be made within
1810	shall in no event be made later than 30 days after from the last
1811	day of the calendar quarter after the tax was collected. Funds
1812	held in trust for the benefit of a cooperating state are shall
1813	not be subject to the service charges imposed by s. 215.20.
1814	f.  The department may is authorized to perform such acts
1815	and to provide such cooperation to a cooperating state with
1816	reference to the tax levied by sub-subparagraph a. as is
1817	required of the cooperating state by sub-subparagraph b.
1818	g.  In furtherance of this subparagraph act, dealers
1819	selling tangible personal property for delivery in another state
1820	shall make available to the department, upon request of the
1821	department, records of all tangible personal property so sold.
1822	The Such records must shall include a description of the
1823	property, the name and address of the purchaser, the name and
1824	address of the person to whom the property was sent, the
1825	purchase price of the property, information regarding whether
1826	sales tax was paid in this state on the purchase price, and such
1827	other information as the department may by rule prescribe.
1828	(b)1.  Notwithstanding the provisions of paragraph (a), it
1829	is not the intention of this chapter to levy a tax on the sale
1830	of tangible personal property to a nonresident dealer who does
1831	not hold a Florida sales tax registration if the, provided such
1832	nonresident dealer furnishes the seller with a statement
1833	declaring that the tangible personal property will be
1834	transported outside this state by the nonresident dealer for
1835	resale and for no other purpose.
1836	1.  The statement must shall include, but need not be
1837	limited to, the nonresident dealer's name, address, applicable
1838	passport or visa number, arrival-departure card number, and
1839	evidence of authority to do business in the nonresident dealer's
1840	home state or country, such as his or her business name and
1841	address, occupational license number, if applicable, or any
1842	other suitable requirement. The statement must shall be signed
1843	by the nonresident dealer and must shall include the following
1844	sentence: "Under penalties of perjury, I declare that I have
1845	read the foregoing, and the facts alleged are true to the best
1846	of my knowledge and belief."
1847	2.  The burden of proof of subparagraph 1. rests with the
1848	seller, who must retain the proper documentation to support the
1849	exempt sale. The exempt transaction is subject to verification
1850	by the department.
1851	(c)  Notwithstanding the provisions of paragraph (a), it is
1852	not the intention of this chapter to levy a tax on the sale by a
1853	printer to a nonresident print purchaser of material printed by
1854	that printer if for that nonresident print purchaser when the
1855	print purchaser does not furnish to the printer a resale
1856	certificate containing a sales tax registration number but does
1857	furnish to the printer a statement declaring that the such
1858	material will be resold by the nonresident print purchaser.
1859	(6)  It is however, the intention of this chapter to levy a
1860	tax on the sale at retail, the use, the consumption, the
1861	distribution, and the storage to be used or consumed in this
1862	state of tangible personal property after it has come to rest in
1863	this state and has become a part of the mass property of this
1864	state.
1865	(7)  The provisions of this chapter do not apply in respect
1866	to the use or consumption of tangible personal property or
1867	services, or distribution or storage of tangible personal
1868	property for use or consumption in this state, upon which a like
1869	tax equal to or greater than the amount imposed by this chapter
1870	has been lawfully imposed and paid in another state, territory
1871	of the United States, or the District of Columbia. The proof of
1872	payment of such tax shall be made in accordance with department
1873	according to rules and regulations of the department. If the
1874	amount of tax paid in another state, territory of the United
1875	States, or the District of Columbia is not equal to or greater
1876	than the amount of tax imposed by this chapter, then the dealer
1877	must shall pay the difference to the department an amount
1878	sufficient to make the tax paid in the other state, territory of
1879	the United States, or the District of Columbia and in this state
1880	equal to the amount imposed by this chapter.
1881	(8)(a)  Use tax applies will apply and is be due on
1882	tangible personal property imported or caused to be imported
1883	into this state for use, consumption, distribution, or storage
1884	to be used or consumed in this state.; provided, however, that,
1885	Except as provided in paragraph (b), it is shall be presumed
1886	that tangible personal property used in another state, territory
1887	of the United States, or the District of Columbia for 6 months
1888	or longer before being imported into this state was not
1889	purchased for use in this state. The rental or lease of tangible
1890	personal property that which is used or stored in this state is
1891	shall be taxable without regard to its prior use or tax paid on
1892	purchase outside this state.
1893	(b)  The presumption that tangible personal property used
1894	in another state, territory of the United States, or the
1895	District of Columbia for 6 months or longer before being
1896	imported into this state was not purchased for use in this state
1897	does not apply to a any boat for which a saltwater vessel
1898	fishing license fee is required to be paid pursuant to s.
1899	372.57(7), either directly or indirectly, for the purpose of
1900	taking, attempting to take, or possessing any saltwater fish for
1901	noncommercial purposes. Use tax applies shall apply and is be
1902	due on such a boat as provided in this paragraph, and proof of
1903	payment of the such tax must be presented prior to the first
1904	such licensure of the boat, registration of the boat pursuant to
1905	chapter 328, and titling of the boat pursuant to chapter 328.
1906	1.  A boat that is first licensed within 1 year after
1907	purchase is shall be subject to use tax on the full amount of
1908	the purchase price.;
1909	2.  A boat that is first licensed in the second year after
1910	purchase is shall be subject to use tax on 90 percent of the
1911	purchase price.;
1912	3.  A boat that is first licensed in the third year after
1913	purchase is shall be subject to use tax on 80 percent of the
1914	purchase price.;
1915	4.  A boat that is first licensed in the fourth year after
1916	purchase is shall be subject to use tax on 70 percent of the
1917	purchase price.;
1918	5.  A boat that is first licensed in the fifth year after
1919	purchase is shall be subject to use tax on 60 percent of the
1920	purchase price.; and
1921	6.  A boat that is first licensed in the sixth year after
1922	purchase, or later, is shall be subject to use tax on 50 percent
1923	of the purchase price.
1924	7.  If the purchaser fails to provide the purchase invoice
1925	on such boat, the fair market value of the boat at the time of
1926	importation into this state shall be used to compute the tax.
1927	(9)  The taxes imposed by this chapter do not apply to the
1928	use, sale, or distribution of religious publications, bibles,
1929	hymn books, prayer books, vestments, altar paraphernalia,
1930	sacramental chalices, and similar like church service and
1931	ceremonial raiments and equipment.
1932	(10)  A No title certificate may not be issued on any boat,
1933	mobile home, motor vehicle, or other vehicle, or, if a no title
1934	is not required by law, a no license or registration may not be
1935	issued for any boat, mobile home, motor vehicle, or other
1936	vehicle, unless there is filed with the such application for
1937	title certificate, or license, or registration certificate a
1938	receipt, issued by an authorized dealer or a designated agent of
1939	the department of Revenue, evidencing the payment of the tax
1940	imposed by this chapter where the tax same is payable. A
1941	presumption of sales and use tax applicability is created if the
1942	motor vehicle is registered in this state. For the purpose of
1943	enforcing this subsection provision, all county tax collectors
1944	and all persons or firms authorized to sell or issue boat,
1945	mobile home, and motor vehicle licenses are hereby designated
1946	agents of the department and are required to perform such duty
1947	in the same manner and under the same conditions prescribed for
1948	their other duties by the constitution or laws any statute of
1949	this state. All transfers of title to boats, mobile homes, motor
1950	vehicles, and other vehicles are taxable transactions, unless
1951	expressly exempt under this chapter.
1952	(11)(a)  Notwithstanding any other provision of this
1953	chapter, the taxes imposed by this chapter may shall not be
1954	imposed on promotional materials that, which are imported,
1955	purchased, sold, used, manufactured, fabricated, processed,
1956	printed, imprinted, assembled, distributed, or stored in this
1957	state, if the promotional materials are subsequently exported
1958	outside this state, and, regardless of whether the exportation
1959	process is continuous and unbroken, a separate consideration is
1960	charged for the material so exported, or the taxpayer keeps,
1961	retains, or exercises any right, power, dominion, or control
1962	over the promotional materials before or for the purpose of
1963	subsequently transporting them outside this state.
1964	(a)(b)  As used in this subsection, the term "promotional
1965	materials" means tangible personal property that is given away
1966	or otherwise distributed to promote the sale of a subscription
1967	to a publication; written or printed advertising material,
1968	direct mail literature, correspondence, written solicitations,
1969	renewal notices, and billings for sales connected with or to
1970	promote the sale of a subscription to a publication; and the
1971	component parts of each of these types of promotional materials.
1972	(b)(c)  After July 1, 1992, This exemption inures to the
1973	taxpayer only through refund of previously paid taxes or by
1974	self-accruing taxes as provided in s. 212.183 and applies only
1975	where the seller of subscriptions to publications sold in the
1976	state:
1977	1.  Is registered with the department pursuant to this
1978	chapter; and
1979	2.  Remits the taxes imposed by this chapter on such
1980	publications.
1981	(d)  This subsection applies retroactively to July 1, 1987.
1982	(12)  In lieu of any other facts that which may indicate
1983	commingling, a any boat that which remains in this state for
1984	more than an aggregate of 183 days in any 1-year period, except
1985	as provided in subsection (8) or s. 212.08(7)(t), is shall be
1986	presumed to be commingled with the general mass of property of
1987	this state.
1988	(13)  Registered aircraft dealers who purchase aircraft
1989	exclusively for resale and who do not pay sales tax on the
1990	purchase price at the time of purchase must shall pay a use tax
1991	computed on 1 percent of the value of the aircraft each calendar
1992	month that the aircraft is used by the dealer. Payment of the
1993	such tax shall commence in the month during which the aircraft
1994	is first used for any purpose for which income is received by
1995	the dealer. A dealer may pay the sales tax on the purchase of
1996	the aircraft in lieu of the monthly use tax. The value of the
1997	aircraft must shall include its acquisition cost and the cost of
1998	reconditioning that enhances the value of the aircraft and shall
1999	generally be the value shown on the books of the dealer in
2000	accordance with generally accepted accounting principles.
2001	Notwithstanding the payment by the dealer of tax computed on 1
2002	percent of the value of the any aircraft, if the aircraft is
2003	leased or rented, the dealer must shall collect from the
2004	customer and remit the tax that is due on the lease or rental of
2005	the aircraft; such payments do not diminish or offset any use
2006	tax due from the dealer.
2007	(14)  For the purpose of determining whether a person is
2008	improving real property, the term:
2009	(a)  "Real property" means the land and improvements
2010	thereto and fixtures and is synonymous with the terms "realty"
2011	and "real estate."
2012	(b)  "Fixtures" means items that are an accessory to a
2013	building, other structure, or land and that do not lose their
2014	identity as accessories when installed but that do become
2015	permanently attached to realty. However, the term does not
2016	include the following items, whether or not such items are
2017	attached to real property in a permanent manner: property of a
2018	type that is required to be registered, licensed, titled, or
2019	documented by this state or by the United States Government,
2020	including, but not limited to, mobile homes, except mobile homes
2021	assessed as real property, or industrial machinery or equipment.
2022	For purposes of this paragraph, industrial machinery or
2023	equipment is not limited to machinery and equipment used to
2024	manufacture, process, compound, or produce tangible personal
2025	property. For an item to be considered a fixture, it is not
2026	necessary that the owner of the item also own the real property
2027	to which it is attached.
2028	(c)  "Improvements to real property" includes the
2029	activities of building, erecting, constructing, altering,
2030	improving, repairing, or maintaining real property.
2031	(14)(15)(a)  If When a contractor secures rock, shell, fill
2032	dirt, or similar materials from a location that he or she owns
2033	or leases and uses such materials to fulfill a real property
2034	contract on the property of another person, the contractor is
2035	the ultimate consumer of the such materials and is liable for
2036	use tax thereon. This paragraph does not apply to a person or a
2037	corporation or affiliated group as defined by s. 220.03(1)(b) or
2038	(e) who that secures such materials from a location that he,
2039	she, or it owns for use on his, her, or its own property. The
2040	basis upon which the contractor shall remit the tax is the fair
2041	retail market value determined by establishing either the price
2042	he or she would have to pay for it on the open market or the
2043	price he or she would regularly charge if he or she sold it to
2044	other contractors or users.
2045	(b)  If When a contractor does not own or lease the land
2046	but has entered into an agreement to purchase fill dirt, rock,
2047	shell, or similar materials for his or her own use and wherein
2048	the contractor will excavate and remove the material, the
2049	taxable basis includes shall include the cost of the material
2050	plus all costs of clearing, excavating, and removing, including
2051	labor and all other costs incurred by the contractor.
2052	(c)  In lieu of the method described in paragraph (a) for
2053	determining the taxable basis on rock, shell, fill dirt, and
2054	similar materials a contractor uses in performing a contract for
2055	the improvement of real property, the taxable basis may be
2056	calculated as the land cost plus all costs of clearing,
2057	excavating, and loading, including labor, power, blasting, and
2058	similar costs.
2059	(d)  A tax may not be imposed if No tax is applicable when
2060	the Department of Transportation furnishes without charge the
2061	borrow materials or the pits where materials are to be extracted
2062	for use on a road contract.
2063	(15)(16)(a)  Notwithstanding other provisions of this
2064	chapter, the use by the publisher of a newspaper, magazine, or
2065	periodical of copies for his or her own consumption or to be
2066	given away is taxable at the usual retail price thereof, if any,
2067	or at the "cost price."
2068	(b)  For the purposes of this subsection, the term "cost
2069	price" means the actual cost of printing of newspapers,
2070	magazines, and other publications, without any deductions for
2071	therefrom on account of the cost of materials used, labor or
2072	services cost, transportation charges, or other direct or
2073	indirect overhead costs that are a part of the printing costs of
2074	the property. However, the cost of labor to manufacture,
2075	produce, compound, process, or fabricate expendable items of
2076	tangible personal property which are directly used by such
2077	person in printing other tangible personal property for sale or
2078	for his or her own use is exempt. Authors' royalties, fees, or
2079	salaries, general overhead, and other costs not directly related
2080	to printing are shall be deemed to be labor associated with
2081	manufacturing, producing, compounding, processing, or
2082	fabricating expendable items.
2083	Section 9.  Subsections (1) and (2) and paragraphs (b) and
2084	(c) of subsection (17) of section 212.08, Florida Statutes, are
2085	amended to read:
2086	212.08  Sales, rental, use, consumption, distribution, and
2087	storage tax; specified exemptions.--The sale at retail, the
2088	rental, the use, the consumption, the distribution, and the
2089	storage to be used or consumed in this state of the following
2090	are hereby specifically exempt from the tax imposed by this
2091	chapter.
2092	(1)  EXEMPTIONS; GENERAL GROCERIES.--
2093	(a)  Food and food ingredients products for human
2094	consumption are exempt from the tax imposed by this chapter.
2095	(b)  For the purpose of this chapter, as used in this
2096	subsection, the term "food and food ingredients" mean
2097	substances, whether in liquid, concentrated, solid, frozen,
2098	dried, or dehydrated form, which are sold for ingestion or
2099	chewing by humans and are consumed for their taste or
2100	nutritional value products" means edible commodities, whether
2101	processed, cooked, raw, canned, or in any other form, which are
2102	generally regarded as food. This includes, but is not limited
2103	to, all of the following:
2104	1.  Cereals and cereal products, baked goods,
2105	oleomargarine, meat and meat products, fish and seafood
2106	products, frozen foods and dinners, poultry, eggs and egg
2107	products, vegetables and vegetable products, fruit and fruit
2108	products, spices, salt, sugar and sugar products, milk and dairy
2109	products, and products intended to be mixed with milk.
2110	2.  Natural fruit or vegetable juices or their concentrates
2111	or reconstituted natural concentrated fruit or vegetable juices,
2112	whether frozen or unfrozen, dehydrated, powdered, granulated,
2113	sweetened or unsweetened, seasoned with salt or spice, or
2114	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2115	unless it is sold in a liquid form.
2116	1.3.  Bakery products sold by bakeries, pastry shops, or
2117	like establishments, if sold without eating utensils. The term
2118	"bakery products" includes bread, rolls, buns, biscuits, bagels,
2119	croissants, pastries, doughnuts, danish, cakes, tortes, pies,
2120	tarts, muffins, bars, cookies, and tortillas that do not have
2121	eating facilities.
2122	2.  Dietary supplements. The term "dietary supplements"
2123	means any product, other than tobacco, intended to supplement
2124	the diet which contains one or more of the following dietary
2125	ingredients: a vitamin; a mineral; an herb or other botanical;
2126	an amino acid; a dietary substance for use by humans to
2127	supplement the diet by increasing the total dietary intake; or a
2128	concentrate, metabolite, constituent, extract, or combination of
2129	any ingredient described in this subparagraph which is intended
2130	for ingestion in tablet, capsule, powder, softgel, gelcap, or
2131	liquid form or, if not intended for ingestion in such form, is
2132	not represented as conventional food and is not represented for
2133	use as a sole item of a meal or of the diet, and which is
2134	required to be labeled as a dietary supplement, identifiable by
2135	the "supplemental facts" box found on the label and as required
2136	pursuant to 21 C.F.R. s. 101.36.
2137	(c)  The exemption provided by this subsection does not
2138	apply:
2139	1.  When the food products are sold as meals for
2140	consumption on or off the premises of the dealer.
2141	2.  When the food products are furnished, prepared, or
2142	served for consumption at tables, chairs, or counters or from
2143	trays, glasses, dishes, or other tableware, whether provided by
2144	the dealer or by a person with whom the dealer contracts to
2145	furnish, prepare, or serve food products to others.
2146	3.  When the food products are ordinarily sold for
2147	immediate consumption on the seller's premises or near a
2148	location at which parking facilities are provided primarily for
2149	the use of patrons in consuming the products purchased at the
2150	location, even though such products are sold on a "take out" or
2151	"to go" order and are actually packaged or wrapped and taken
2152	from the premises of the dealer.
2153	4.  To sandwiches sold ready for immediate consumption on
2154	or off the seller's premises.
2155	5.  When the food products are sold ready for immediate
2156	consumption within a place, the entrance to which is subject to
2157	an admission charge.
2158	1.6.  If When the food and food ingredients products are
2159	sold as hot prepared food products. The term "prepared food"
2160	means food sold in a heated state or heated by the seller; two
2161	or more food ingredients mixed or combined by the seller for
2162	sale as a single item; or food sold with eating utensils
2163	provided by the seller including plates, knives, forks, spoons,
2164	glasses, cups, napkins, or straws. A plate does not include a
2165	container or packaging used to transport the food. Prepared food
2166	does not include food that is only cut, repackaged, or
2167	pasteurized by the seller and eggs, fish, meat, poultry, and
2168	foods containing these raw animal foods requiring cooking by the
2169	consumer as recommended by the Food and Drug Administration in
2170	chapter 3, part 401.11 of its food code so as to prevent food-
2171	borne illnesses. Prepared food includes sandwiches sold for
2172	immediate consumption and a combination of hot and cold food
2173	items or components if a single price has been established for
2174	the combination and the food products are sold in such
2175	combination, such as a meal; a specialty dish or serving; a
2176	sandwich or pizza; an ice cream cone, sundae, or banana split;
2177	or food sold in an unheated state by weight or volume as a
2178	single item, including cold components or side items.
2179	2.7.  To soft drinks, which include, but are not limited
2180	to, any nonalcoholic beverage, any preparation or beverage
2181	commonly referred to as a "soft drink," or any noncarbonated
2182	drink made from milk derivatives or tea, when sold in cans or
2183	similar containers. The term "soft drinks" means nonalcoholic
2184	beverages that contain natural or artificial sweeteners. Soft
2185	drinks do not include beverages that contain milk or milk
2186	products, soy, rice, or similar milk substitutes, or greater
2187	than 50 percent of vegetable or fruit juice by volume.
2188	8.  To ice cream, frozen yogurt, and similar frozen dairy
2189	or nondairy products in cones, small cups, or pints, popsicles,
2190	frozen fruit bars, or other novelty items, whether or not sold
2191	separately.
2192	9.  To food prepared, whether on or off the premises, and
2193	sold for immediate consumption. This does not apply to food
2194	prepared off the premises and sold in the original sealed
2195	container, or the slicing of products into smaller portions.
2196	3.10.  If When the food and food ingredients products are
2197	sold through a vending machine, pushcart, motor vehicle, or any
2198	other form of vehicle.
2199	4.11.  To candy and any similar product regarded as candy
2200	or confection, based on its normal use, as indicated on the
2201	label or advertising thereof. The term "candy" means a
2202	preparation of sugar, honey, or other natural or artificial
2203	sweeteners in combination with chocolate, fruits, nuts, or other
2204	ingredients or flavorings in the form of bars, drops, or pieces.
2205	Candy does not include any preparation that contains flour and
2206	does not require refrigeration.
2207	5.  To tobacco or tobacco products.
2208	12.  To bakery products sold by bakeries, pastry shops, or
2209	like establishments that have eating facilities, except when
2210	sold for consumption off the seller's premises.
2211	13.  When food products are served, prepared, or sold in or
2212	by restaurants, lunch counters, cafeterias, hotels, taverns, or
2213	other like places of business.
2214	(d)  As used in this subsection, the term:
2215	1.  "For consumption off the seller's premises" means that
2216	the food or drink is intended by the customer to be consumed at
2217	a place away from the dealer's premises.
2218	2.  "For consumption on the seller's premises" means that
2219	the food or drink sold may be immediately consumed on the
2220	premises where the dealer conducts his or her business. In
2221	determining whether an item of food is sold for immediate
2222	consumption, there shall be considered the customary consumption
2223	practices prevailing at the selling facility.
2224	3.  "Premises" shall be construed broadly, and means, but
2225	is not limited to, the lobby, aisle, or auditorium of a theater;
2226	the seating, aisle, or parking area of an arena, rink, or
2227	stadium; or the parking area of a drive-in or outdoor theater.
2228	The premises of a caterer with respect to catered meals or
2229	beverages shall be the place where such meals or beverages are
2230	served.
2231	4.  "Hot prepared food products" means those products,
2232	items, or components which have been prepared for sale in a
2233	heated condition and which are sold at any temperature that is
2234	higher than the air temperature of the room or place where they
2235	are sold. "Hot prepared food products," for the purposes of this
2236	subsection, includes a combination of hot and cold food items or
2237	components where a single price has been established for the
2238	combination and the food products are sold in such combination,
2239	such as a hot meal, a hot specialty dish or serving, or a hot
2240	sandwich or hot pizza, including cold components or side items.
2241	(d)(e)1.  Food or drinks not exempt under paragraph
2242	paragraphs (a), paragraph (b), or paragraph (c) are, and (d)
2243	shall be exempt if, notwithstanding those paragraphs, when
2244	purchased with food coupons or Special Supplemental Food Program
2245	for Women, Infants, and Children vouchers issued under authority
2246	of federal law.
2247	1.2.  This paragraph is effective only if while federal law
2248	prohibits a state's participation in the federal food coupon
2249	program or Special Supplemental Food Program for Women, Infants,
2250	and Children if there is an official determination that state or
2251	local sales taxes are collected within that state on purchases
2252	of food or drinks with such coupons.
2253	2.3.  This paragraph does shall not apply to any food or
2254	drinks on which federal law allows shall permit sales taxes
2255	without penalty, such as termination of the state's
2256	participation.
2257	(e)  Dietary supplements that are sold as prepared food are
2258	not exempt.
2259	(2)  EXEMPTIONS; MEDICAL.--
2260	(a)  The following are There shall be exempt from the tax
2261	imposed by this chapter:
2262	1.  Any drug. The term "drug" under this subsection means a
2263	compound, substance, or preparation, and any component of a
2264	compound, substance, or preparation, other than food and food
2265	ingredients, dietary supplements, and alcoholic beverages, which
2266	is:
2267	a.  Recognized in the official United States Pharmacopoeia,
2268	official Homeopathic Pharmacopoeia of the United States, or
2269	official National Formulary, or the supplement to any of them;
2270	b.  Intended for use in the diagnosis, cure, mitigation,
2271	treatment, or prevention of disease; or
2272	c.  Intended to affect the structure or any function of the
2273	body.
2274	2.  Durable medical equipment, mobility-enhancing
2275	equipment, or prosthetic device any medical products and
2276	supplies or medicine dispensed according to an individual
2277	prescription or prescriptions.
2278	a.  The term "durable medical equipment" under this
2279	subsection means equipment, including repair and replacement
2280	parts to such equipment, but excluding mobility-enhancing
2281	equipment, which can withstand repeated use, is primarily and
2282	customarily used to serve a medical purpose, generally is not
2283	useful to a person in the absence of illness or injury, and is
2284	not worn on or in the body. written by a prescriber authorized
2285	by law to prescribe medicinal drugs;
2286	b.  The term "mobility-enhancing equipment" under this
2287	subsection means equipment, including repair and replacement
2288	parts to such equipment, but excluding durable medical
2289	equipment, which is primarily and customarily used to provide or
2290	increase the ability to move from one place to another and which
2291	is appropriate for use in a home or a motor vehicle; is not
2292	generally used by persons having normal mobility; and does not
2293	include any motor vehicle or any equipment on a motor vehicle
2294	normally provided by a motor vehicle manufacturer.
2295	c.  The term "prosthetic device" under this subsection
2296	means a replacement, corrective, or supportive device, including
2297	repair or replacement parts to such equipment, other than a
2298	hearing aid or a dental prosthesis, which is worn on or in the
2299	body to artificially replace a missing portion of the body;
2300	prevent or correct physical deformity or malfunction; or support
2301	a weak or deformed portion of the body.
2302	d.  The term "prescription" under this subsection means an
2303	order, formula, or recipe issued in any form of oral, written,
2304	electronic, or other means of transmission by a duly licensed
2305	practitioner authorized by chapter 458, chapter 459, chapter
2306	460, chapter 461, or chapter 466. The term also includes an
2307	orally transmitted order by the lawfully designated agent of a
2308	practitioner. The term also includes an order written or
2309	transmitted by a practitioner licensed to practice in a
2310	jurisdiction other than this state, but only if the pharmacist
2311	called upon to dispense the order determines, in the exercise of
2312	his or her professional judgment, that the order is valid and
2313	necessary for the treatment of a chronic or recurrent illness.
2314	3.  Hypodermic needles.; hypodermic syringes;
2315	4.  Chemical compounds and test kits used for the diagnosis
2316	or treatment of human disease, illness, or injury and intended
2317	for one-time use.;
2318	5.  Over-the-counter drugs and common household remedies
2319	recommended and generally sold for internal or external use in
2320	the cure, mitigation, treatment, or prevention of illness or
2321	disease in human beings, but not including grooming and hygiene
2322	products. The term "over-the-counter drug" under this subsection
2323	means a drug the packaging for which contains a label that
2324	identifies the product as a drug as required by 21 C.F.R. s.
2325	201.66. The over-the-counter drug label includes a drug facts
2326	panel or a statement of the active ingredients, with a list of
2327	those ingredients contained in the compound, substance, or
2328	preparation. The term "grooming and hygiene products" under this
2329	subsection means soaps and cleaning solutions, shampoo,
2330	toothpaste, mouthwash, antiperspirants, and suntan lotions and
2331	screens, regardless of whether the items meet the definition of
2332	an over-the-counter drug.
2333	6.  Band-aids, gauze, bandages, adhesive tape.
2334	7.  Hearing aids.
2335	8.  Dental prosthesis.
2336	9.  Funerals. Funeral directors must pay tax on all
2337	tangible personal property used by them in their business.
2338	cosmetics or toilet articles, notwithstanding the presence of
2339	medicinal ingredients therein, according to a list prescribed
2340	and approved by the Department of Health, which list shall be
2341	certified to the Department of Revenue from time to time and
2342	included in the rules promulgated by the Department of Revenue.
2343	There shall also be exempt from the tax imposed by this chapter
2344	artificial eyes and limbs; orthopedic shoes; prescription
2345	eyeglasses and items incidental thereto or which become a part
2346	thereof; dentures; hearing aids; crutches; prosthetic and
2347	orthopedic appliances; and funerals. In addition, any
2348
2349	Items intended for one-time use which transfer essential optical
2350	characteristics to contact lenses are shall be exempt from the
2351	tax imposed by this chapter; however, this exemption shall apply
2352	applies only after $100,000 of the tax imposed by this chapter
2353	on the such items has been paid in any calendar year by a
2354	taxpayer who claims the exemption in that such year. Funeral
2355	directors shall pay tax on all tangible personal property used
2356	by them in their business.
2357	(b)  For the purposes of this subsection:
2358	1.  "Prosthetic and orthopedic appliances" means any
2359	apparatus, instrument, device, or equipment used to replace or
2360	substitute for any missing part of the body, to alleviate the
2361	malfunction of any part of the body, or to assist any disabled
2362	person in leading a normal life by facilitating such person's
2363	mobility. Such apparatus, instrument, device, or equipment shall
2364	be exempted according to an individual prescription or
2365	prescriptions written by a physician licensed under chapter 458,
2366	chapter 459, chapter 460, chapter 461, or chapter 466, or
2367	according to a list prescribed and approved by the Department of
2368	Health, which list shall be certified to the Department of
2369	Revenue from time to time and included in the rules promulgated
2370	by the Department of Revenue.
2371	2.  "Cosmetics" means articles intended to be rubbed,
2372	poured, sprinkled, or sprayed on, introduced into, or otherwise
2373	applied to the human body for cleansing, beautifying, promoting
2374	attractiveness, or altering the appearance and also means
2375	articles intended for use as a compound of any such articles,
2376	including, but not limited to, cold creams, suntan lotions,
2377	makeup, and body lotions.
2378	3.  "Toilet articles" means any article advertised or held
2379	out for sale for grooming purposes and those articles that are
2380	customarily used for grooming purposes, regardless of the name
2381	by which they may be known, including, but not limited to, soap,
2382	toothpaste, hair spray, shaving products, colognes, perfumes,
2383	shampoo, deodorant, and mouthwash.
2384	4.  "Prescription" includes any order for drugs or
2385	medicinal supplies written or transmitted by any means of
2386	communication by a duly licensed practitioner authorized by the
2387	laws of the state to prescribe such drugs or medicinal supplies
2388	and intended to be dispensed by a pharmacist. The term also
2389	includes an orally transmitted order by the lawfully designated
2390	agent of such practitioner. The term also includes an order
2391	written or transmitted by a practitioner licensed to practice in
2392	a jurisdiction other than this state, but only if the pharmacist
2393	called upon to dispense such order determines, in the exercise
2394	of his or her professional judgment, that the order is valid and
2395	necessary for the treatment of a chronic or recurrent illness.
2396	The term also includes a pharmacist's order for a product
2397	selected from the formulary created pursuant to s. 465.186. A
2398	prescription may be retained in written form, or the pharmacist
2399	may cause it to be recorded in a data processing system,
2400	provided that such order can be produced in printed form upon
2401	lawful request.
2402	(b)(c)  Chlorine is shall not be exempt from the tax
2403	imposed by this chapter if when used for the treatment of water
2404	in swimming pools.
2405	(d)  Lithotripters are exempt.
2406	(c)(e)  Human organs are exempt from the tax imposed by
2407	this chapter.
2408	(f)  Sales of drugs to or by physicians, dentists,
2409	veterinarians, and hospitals in connection with medical
2410	treatment are exempt.
2411	(g)  Medical products and supplies used in the cure,
2412	mitigation, alleviation, prevention, or treatment of injury,
2413	disease, or incapacity which are temporarily or permanently
2414	incorporated into a patient or client by a practitioner of the
2415	healing arts licensed in the state are exempt.
2416	(h)  The purchase by a veterinarian of commonly recognized
2417	substances possessing curative or remedial properties which are
2418	ordered and dispensed as treatment for a diagnosed health
2419	disorder by or on the prescription of a duly licensed
2420	veterinarian, and which are applied to or consumed by animals
2421	for alleviation of pain or the cure or prevention of sickness,
2422	disease, or suffering are exempt. Also exempt are the purchase
2423	by a veterinarian of antiseptics, absorbent cotton, gauze for
2424	bandages, lotions, vitamins, and worm remedies.
2425	(i)  X-ray opaques, also known as opaque drugs and
2426	radiopaque, such as the various opaque dyes and barium sulphate,
2427	when used in connection with medical X rays for treatment of
2428	bodies of humans and animals, are exempt.
2429	(d)(j)  Parts, special attachments, special lettering, and
2430	other like items that are added to or attached to tangible
2431	personal property so that a handicapped person with a disability
2432	can use them are exempt from the tax imposed under this chapter
2433	if the when such items are purchased by a person pursuant to an
2434	individual prescription.
2435	(e)(k)  This subsection shall be strictly construed and
2436	enforced.
2437	(17)  EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.--
2438	(b)  As used in this subsection, the term "overhead
2439	materials" means all tangible personal property, other than
2440	qualifying property as defined in s. 212.02(29)(a) s.
2441	212.02(14)(a) and electricity, which is used or consumed in the
2442	performance of a qualifying contract, title to which property
2443	vests in or passes to the government under the contract.
2444	(c)  As used in this subsection and in s. 212.02(29)(a) s.
2445	212.02(14)(a), the term "qualifying contract" means a contract
2446	with the United States Department of Defense or the National
2447	Aeronautics and Space Administration, or a subcontract
2448	thereunder, but does not include a contract or subcontract for
2449	the repair, alteration, improvement, or construction of real
2450	property, except to the extent that purchases under such a
2451	contract would otherwise be exempt from the tax imposed by this
2452	chapter.
2453	Section 10.  Section 212.094, Florida Statutes, is created
2454	to read:
2455	212.094  Purchaser requests for tax refunds from dealers.--
2456	(1)  If a purchaser seeks a refund or credit from a dealer
2457	for a tax collected under this chapter by that dealer, the
2458	purchaser must submit a written request for the refund or credit
2459	to the dealer in accordance with this section. The request must
2460	contain all the information necessary for the dealer to
2461	determine the validity of the purchaser's request.
2462	(2)  The purchaser may not take any other action against
2463	the dealer with respect to the requested refund or credit until
2464	the dealer has had 60 days following receipt of a completed
2465	request to respond.
2466	(3)  This section does not change the law regarding
2467	standing to claim a refund.
2468	Section 11.  Section 212.12, Florida Statutes, is amended
2469	to read:
2470	212.12  Dealer's credit for collecting tax; delinquent
2471	payments; penalties for noncompliance; powers of department of
2472	Revenue in dealing with delinquents; computing tax due brackets
2473	applicable to taxable transactions; records required.--
2474	(1)  Notwithstanding any other provision of law and for the
2475	purpose of compensating persons granting licenses for and the
2476	lessors of real and personal property taxed under this chapter
2477	hereunder, for the purpose of compensating dealers in tangible
2478	personal property, for the purpose of compensating dealers
2479	providing communication services and taxable services, for the
2480	purpose of compensating owners of places where admissions are
2481	collected, and for the purpose of compensating remitters of any
2482	taxes or fees reported on the same documents used utilized for
2483	the sales and use tax, as compensation for the keeping of
2484	prescribed records, filing timely tax returns, and the proper
2485	accounting and remitting of taxes by them, such seller, person,
2486	lessor, dealer, owner, and remitter, except (except dealers who
2487	make mail order sales, sales) shall be allowed 2.5 percent of
2488	the amount of the tax due and accounted for and remitted to the
2489	department, in the form of a deduction when in submitting his or
2490	her report and paying the amount due. by him or her; The
2491	department shall allow the such deduction of 2.5 percent of the
2492	amount of the tax to the person paying the same for remitting
2493	the tax and making of tax returns in the manner herein provided,
2494	for paying the amount due to be paid by him or her, and as
2495	further compensation to dealers in tangible personal property
2496	for the keeping of prescribed records and for collection of
2497	taxes and remitting the same. However, an if the amount of the
2498	tax due and remitted to the department for the reporting period
2499	exceeds $1,200, no allowance is not shall be allowed for all
2500	amounts in excess of $1,200.
2501	(a)  The executive director of the department may is
2502	authorized to negotiate a collection allowance, pursuant to
2503	rules adopted promulgated by the department, with a dealer who
2504	makes mail order sales. The rules of the department shall
2505	provide guidelines for establishing a the collection allowance
2506	based upon the dealer's estimated costs of collecting the tax,
2507	the volume and value of the dealer's mail order sales to
2508	purchasers in this state, and the administrative and legal costs
2509	and likelihood of achieving collection of the tax absent the
2510	cooperation of the dealer. However, in no event shall the
2511	collection allowance negotiated by the executive director may
2512	not exceed 10 percent of the tax remitted for a reporting
2513	period.
2514	1.(a)  The department of Revenue may deny the collection
2515	allowance if a taxpayer files an incomplete return or if the
2516	required tax return or tax is delinquent at the time of payment.
2517	1.  For the purposes of this subsection, an "incomplete
2518	return" is, for purposes of this chapter, a return that which is
2519	lacking such uniformity, completeness, and arrangement so that
2520	the physical handling, verification, review of the return, or
2521	determination of other taxes and fees reported on the return
2522	cannot may not be readily accomplished.
2523	2.  The department shall adopt rules specifying the
2524	requiring such information as it may deem necessary to ensure
2525	that the tax levied hereunder is properly collected, reviewed,
2526	compiled, reported, and enforced, including, but not limited to:
2527	the amount of gross sales; the amount of taxable sales; the
2528	amount of tax collected or due; the amount of lawful refunds,
2529	deductions, or credits claimed; the amount claimed as the
2530	dealer's collection allowance; the amount of penalty and
2531	interest; and the amount due with the return; and such other
2532	information as the department of Revenue may specify. The
2533	department shall require that transient rentals and agricultural
2534	equipment transactions be separately shown. Sales made through
2535	vending machines, as defined in s. 212.0515, must be separately
2536	shown on the return. Sales made through coin-operated amusement
2537	machines as defined by s. 212.02 and the number of machines
2538	operated must be separately shown on the return or on a form
2539	prescribed by the department. If a separate form is required,
2540	the same penalties for late filing, incomplete filing, or
2541	failure to file as provided for the sales tax return shall apply
2542	to the said form.
2543	(b)  The collection allowance and other credits or
2544	deductions provided in this chapter shall be applied
2545	proportionally to any taxes or fees reported on the same
2546	documents used for the sales and use tax.
2547	(c)1.  A dealer entitled to the collection allowance
2548	provided in this section may elect to forego the collection
2549	allowance and direct that the said amount be transferred into
2550	the Educational Enhancement Trust Fund. Such an election must be
2551	made with the timely filing of a return and may not be rescinded
2552	once made. If a dealer who makes the such an election files a
2553	delinquent return, underpays the tax, or files an incomplete
2554	return, the amount transferred into the Educational Enhancement
2555	Trust Fund shall be the amount of the collection allowance
2556	remaining after resolution of liability for all of the tax,
2557	interest, and penalty due on that return or underpayment of tax.
2558	The Department of Education shall distribute the remaining
2559	amount from the trust fund to the school districts that have
2560	adopted resolutions stating that those funds are to will be used
2561	to ensure that up-to-date technology is purchased for the
2562	classrooms in the district and that teachers are trained in the
2563	use of that technology. Revenues collected in districts that do
2564	not adopt such a resolution shall be equally distributed to
2565	districts that have adopted such resolutions.
2566	1.2.  This paragraph applies to all taxes, surtaxes, and
2567	any local option taxes administered under this chapter and
2568	remitted directly to the department. It This paragraph does not
2569	apply to any locally imposed and self-administered convention
2570	development tax, tourist development tax, or tourist impact tax
2571	administered under this chapter.
2572	2.3.  Revenues from the dealer-collection allowances shall
2573	be transferred quarterly from the General Revenue Fund to the
2574	Educational Enhancement Trust Fund. The department of Revenue
2575	shall provide to the Department of Education quarterly
2576	information about such revenues by county to which the
2577	collection allowance was attributed.
2578
2579	Notwithstanding any provision of chapter 120 to the contrary,
2580	the department of Revenue may adopt rules to carry out the
2581	amendment made by chapter 2006-52, Laws of Florida, to this
2582	section.
2583	(d)  A Model 1 seller as defined in s. 213.256, under the
2584	Streamlined Sales and Use Tax Agreement, is not entitled to a
2585	collection allowance as described in this subsection. However,
2586	the department may provide the monetary allowance required to be
2587	provided by the state to certified service providers and
2588	voluntary sellers under the agreement.
2589	1.  The monetary allowances must be in a form that
2590	certified service providers or voluntary sellers are permitted
2591	to retain from the tax revenue collected on remote sales to be
2592	remitted to this state pursuant to this chapter.
2593	2.  For purposes of this paragraph, "voluntary seller"
2594	means a seller that is not required to register in this state to
2595	collect sales tax under this chapter and "remote sales" means
2596	sales revenue generated by a seller for this state for which the
2597	seller does not have to register to collect sales tax under this
2598	chapter.
2599	(2)(a)  If When any person required hereunder to make a any
2600	return or to pay any tax or fee imposed by this chapter either
2601	fails to timely file such return or fails to pay the tax or fee
2602	shown due on the return within the time required hereunder, in
2603	addition to all other penalties provided herein and by law the
2604	laws of this state in respect to such taxes or fees, a specific
2605	penalty shall be added to the tax or fee in the amount of 10
2606	percent of either the tax or fee shown on the return that is not
2607	timely filed or any tax or fee not paid timely. The penalty may
2608	not be less than $50 for failure to timely file a tax return
2609	required by s. 212.11(1) or timely pay the tax or fee shown due
2610	on the return, except as provided in s. 213.21(10), must be at
2611	least $50. If a person fails to timely file a tax return
2612	required by s. 212.11(1) and to timely pay the tax or fee shown
2613	due on the return, only one penalty of 10 percent, which is at
2614	least may not be less than $50, shall be imposed.
2615	(b)  If When any person required under this section to make
2616	a return or to pay a tax or fee imposed by this chapter fails to
2617	disclose the tax or fee on the return within the time required,
2618	excluding a noncompliant filing event generated by situations
2619	covered in paragraph (a), in addition to all other penalties
2620	provided in this section and by law the laws of this state in
2621	respect to such taxes or fees, a specific penalty shall be added
2622	to the additional tax or fee owed in the amount of 10 percent of
2623	any such unpaid tax or fee not paid timely if the failure is for
2624	up to not more than 30 days, with an additional 10 percent of
2625	any such unpaid tax or fee for each additional 30 days, or
2626	fraction thereof, that while the failure continues, not to
2627	exceed a total penalty of 50 percent, in the aggregate, of any
2628	unpaid tax or fee.
2629	(c)  Any person who knowingly and with a willful intent to
2630	evade any tax imposed under this chapter fails to file six
2631	consecutive returns as required by law commits a felony of the
2632	third degree, punishable as provided in s. 775.082 or s.
2633	775.083.
2634	(d)  Any person who makes a false or fraudulent return with
2635	a willful intent to evade payment of any tax or fee imposed
2636	under this chapter; any person who, after the department's
2637	delivery of a written notice to the person's last known address
2638	specifically alerting the person of the requirement to register
2639	the person's business as a dealer, intentionally fails to
2640	register the business; and any person who, after the
2641	department's delivery of a written notice to the person's last
2642	known address specifically alerting the person of the
2643	requirement to collect tax on specific transactions,
2644	intentionally fails to collect such tax, shall, in addition to
2645	the other penalties provided by law, be liable for a specific
2646	penalty of 100 percent of any unreported or any uncollected tax
2647	or fee and, upon conviction, for fine and punishment as provided
2648	in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2649	notice may be made by certified mail, or by the use of such
2650	other method as is documented as being necessary and reasonable
2651	under the circumstances. The civil and criminal penalties
2652	imposed herein for failure to comply with a written notice
2653	alerting the person of the requirement to register the person's
2654	business as a dealer or to collect tax on specific transactions
2655	does shall not apply if the person timely files a written
2656	challenge to such notice in accordance with procedures
2657	established by the department by rule or the notice fails to
2658	clearly advise that failure to comply with or timely challenge
2659	the notice will result in the imposition of the civil and
2660	criminal penalties imposed herein.
2661	1.  If the total amount of unreported or uncollected taxes
2662	or fees is less than $300, the first offense resulting in
2663	conviction is a misdemeanor of the second degree, the second
2664	offense resulting in conviction is a misdemeanor of the first
2665	degree, and the third and all subsequent offenses are
2666	misdemeanors resulting in conviction is a misdemeanor of the
2667	first degree, and the third and all subsequent offenses
2668	resulting in conviction are felonies of the third degree.
2669	2.  If the total amount of unreported or uncollected taxes
2670	or fees is $300 or more but less than $20,000, the offense is a
2671	felony of the third degree.
2672	3.  If the total amount of unreported or uncollected taxes
2673	or fees is $20,000 or more but less than $100,000, the offense
2674	is a felony of the second degree.
2675	4.  If the total amount of unreported or uncollected taxes
2676	or fees is $100,000 or more, the offense is a felony of the
2677	first degree.
2678	(e)  A person who willfully attempts in any manner to evade
2679	any tax, surcharge, or fee imposed under this chapter or the
2680	payment thereof is, in addition to any other penalties provided
2681	by law, liable for a specific penalty in the amount of 100
2682	percent of the tax, surcharge, or fee, and commits a felony of
2683	the third degree, punishable as provided in s. 775.082, s.
2684	775.083, or s. 775.084.
2685	(f)  If When any person, firm, or corporation fails to
2686	timely remit the proper estimated payment required under s.
2687	212.11, a specific penalty shall be added in an amount equal to
2688	10 percent of the any unpaid estimated tax. Beginning with
2689	January 1, 1985, returns, The department, upon a showing of
2690	reasonable cause, may is authorized to waive or compromise
2691	penalties imposed by this paragraph. However, other penalties
2692	and interest shall be due and payable if the return on which the
2693	estimated payment is was due is was not timely or properly
2694	filed.
2695	(g)  A dealer who files a consolidated return pursuant to
2696	s. 212.11(1)(e) is subject to the penalty established in
2697	paragraph (e) unless the dealer has paid the required estimated
2698	tax for his or her consolidated return as a whole without regard
2699	to each location. If the dealer fails to pay the required
2700	estimated tax for his or her consolidated return as a whole,
2701	each filing location shall stand on its own with respect to
2702	calculating penalties pursuant to paragraph (f).
2703	(3)  If When any dealer, or other person charged herein,
2704	fails to remit the tax, or any portion thereof, on or before the
2705	day when the such tax is required by law to be paid, there shall
2706	be added to the amount due interest at the rate of 1 percent per
2707	month of the amount due from the date due until paid shall be
2708	added to the amount due. Interest on the delinquent tax shall be
2709	calculated beginning on the 21st day of the month following the
2710	month for which the tax is due, except as otherwise provided in
2711	this chapter.
2712	(4)  All penalties and interest imposed by this chapter
2713	shall be payable to and collectible by the department in the
2714	same manner as if they were a part of the tax imposed. The
2715	department may settle or compromise any such interest or
2716	penalties pursuant to s. 213.21.
2717	(5)(a)  The department is authorized to audit or inspect
2718	the records and accounts of dealers defined herein, including
2719	audits or inspections of dealers who make mail order sales to
2720	the extent permitted by another state, and to correct by credit
2721	any overpayment of tax, and, in the event of a deficiency, an
2722	assessment shall be made and collected.  An No administrative
2723	finding of fact is not necessary prior to the assessment of a
2724	any tax deficiency.
2725	(b)  If In the event any dealer or other person charged
2726	herein fails or refuses to make his or her records available for
2727	inspection so that no audit or examination is has been made of
2728	the books and records of such dealer or person, fails or refuses
2729	to register as a dealer, fails to make a report and pay the tax
2730	as provided by this chapter, makes a grossly incorrect report or
2731	makes a report that is false or fraudulent, then, in such event,
2732	it shall be the duty of the department shall to make an
2733	assessment from an estimate based upon the best information then
2734	available to it for the taxable period of retail sales of the
2735	such dealer, the gross proceeds from rentals, the total
2736	admissions received, amounts received from leases of tangible
2737	personal property by the such dealer, or of the cost price of
2738	all articles of tangible personal property imported by the
2739	dealer for use or consumption or distribution or storage to be
2740	used or consumed in this state, or of the sales or cost price of
2741	all services the sale or use of which is taxable under this
2742	chapter, together with interest, plus penalty, if such have
2743	accrued, as the case may be. Then The department shall proceed
2744	to collect such taxes, interest, and penalty on the basis of the
2745	such assessment, which shall be considered prima facie correct,
2746	and the burden to show the contrary shall rest upon the dealer,
2747	seller, owner, or lessor, as the case may be.
2748	(6)(a)  The department may is given the power to prescribe
2749	the records to be kept by all persons subject to taxes imposed
2750	by this chapter. It shall be the duty of Every person required
2751	to make a report and pay any tax under this chapter, every
2752	person receiving rentals or license fees, and owners of places
2753	of admission shall, to keep and preserve suitable records of the
2754	sales, leases, rentals, license fees, admissions, or purchases,
2755	as the case may be, taxable under this chapter; such other books
2756	of account as may be necessary to determine the amount of the
2757	tax due hereunder; and other information as may be required by
2758	the department. It shall be the duty of Every such person shall
2759	also so charged with such duty, moreover, to keep and preserve,
2760	as long as required by s. 213.35, all invoices and other records
2761	of goods, wares, and merchandise; records of admissions, leases,
2762	license fees and rentals; and records of all other subjects of
2763	taxation under this chapter. All such books, invoices, and other
2764	records must shall be open to examination at all reasonable
2765	hours to the department or any of its duly authorized agents.
2766	(b)  For the purpose of this subsection, if a dealer does
2767	not have adequate records of his or her retail sales or
2768	purchases, the department may, upon the basis of a test or
2769	sampling of the dealer's available records or other information
2770	relating to the sales or purchases made by the such dealer for a
2771	representative period, determine the proportion that taxable
2772	retail sales bear to total retail sales or the proportion that
2773	taxable purchases bear to total purchases. This subsection does
2774	not affect the duty of the dealer to collect, or the liability
2775	of any consumer to pay, any tax imposed by or pursuant to this
2776	chapter.
2777	(c)1.  If the records of a dealer are adequate but
2778	voluminous in nature and substance, the department may sample
2779	the such records and project the audit findings derived
2780	therefrom over the entire audit period to determine the
2781	proportion that taxable retail sales bear to total retail sales
2782	or the proportion that taxable purchases bear to total
2783	purchases.
2784	1.  In order to conduct such a sample, the department must
2785	first make a good faith effort to reach an agreement with the
2786	dealer, which agreement provides for the means and methods to be
2787	used in the sampling process. If an In the event that no
2788	agreement is not reached, the dealer is entitled to a review by
2789	the executive director. For In the case of fixed assets, a
2790	dealer may agree in writing with the department for adequate but
2791	voluminous records to be statistically sampled. The Such an
2792	agreement must shall provide for the methodology to be used in
2793	the statistical sampling process. The audit findings derived
2794	therefrom shall be projected over the period represented by the
2795	sample in order to determine the proportion that taxable
2796	purchases bear to total purchases. Once an agreement has been
2797	signed, it is final and conclusive with respect to the method of
2798	sampling fixed assets, and the department may not conduct a
2799	detailed audit of fixed assets, and the taxpayer may not request
2800	a detailed audit after the agreement is reached.
2801	2.  For the purposes of sampling pursuant to subparagraph
2802	1., the department shall project any deficiencies and
2803	overpayments derived therefrom over the entire audit period. In
2804	determining the dealer's compliance, the department shall reduce
2805	any tax deficiency as derived from the sample by the amount of
2806	any overpayment derived from the sample. If In the event the
2807	department determines from the sample results that the dealer
2808	has a net tax overpayment, the department shall provide the
2809	findings of this overpayment to the Chief Financial Officer for
2810	repayment of funds paid into the State Treasury through error
2811	pursuant to s. 215.26.
2812	3.a.  A taxpayer is entitled, both in connection with an
2813	audit and in connection with an application for refund filed
2814	independently of any audit, to establish the amount of any
2815	refund or deficiency through statistical sampling if when the
2816	taxpayer's records are adequate but voluminous. For In the case
2817	of fixed assets, the a dealer may agree in writing with the
2818	department for adequate but voluminous records to be
2819	statistically sampled. The Such an agreement must shall provide
2820	for the methodology to be used in the statistical sampling
2821	process. The audit findings derived therefrom shall be projected
2822	over the period represented by the sample in order to determine
2823	the proportion that taxable purchases bear to total purchases.
2824	Once an agreement has been signed, it is final and conclusive
2825	with respect to the method of sampling fixed assets, and the
2826	department may not conduct a detailed audit of fixed assets, and
2827	the taxpayer may not request a detailed audit after the
2828	agreement is reached.
2829	b.  Alternatively, a taxpayer is entitled to establish any
2830	refund or deficiency through any other sampling method agreed to
2831	upon by the taxpayer and the department if when the taxpayer's
2832	records, other than those regarding fixed assets, are adequate
2833	but voluminous. Whether done through statistical sampling or any
2834	other sampling method agreed upon by the taxpayer and the
2835	department, the completed sample must reflect both overpayments
2836	and underpayments of taxes due. The sample shall be conducted
2837	through:
2838	(I)  A taxpayer request to perform the sampling through the
2839	certified audit program pursuant to s. 213.285;
2840	(II)  Attestation by a certified public accountant as to
2841	the adequacy of the sampling method used utilized and the
2842	results reached using the such sampling method; or
2843	(III)  A sampling method that has been submitted by the
2844	taxpayer and approved by the department before a refund claim is
2845	submitted. This sub-sub-subparagraph does not prohibit a
2846	taxpayer from filing a refund claim prior to approval by the
2847	department of the sampling method; however, a refund claim
2848	submitted before the sampling method has been approved is not by
2849	the department cannot be a complete refund application pursuant
2850	to s. 213.255 until the sampling method has been approved by the
2851	department.
2852	c.  The department shall prescribe by rule the procedures
2853	to be followed under each method of sampling. The Such
2854	procedures must shall follow generally accepted auditing
2855	procedures for sampling. The rule must shall also set forth
2856	other criteria regarding the use of sampling, including, but not
2857	limited to, training requirements that must be met before a
2858	sampling method may be used utilized and the steps necessary for
2859	the department and the taxpayer to reach agreement on a sampling
2860	method submitted by the taxpayer for approval by the department.
2861	(7)  If In the event the dealer has imported tangible
2862	personal property and he or she fails to produce an invoice
2863	showing the cost price of the articles, as defined in this
2864	chapter, which are subject to tax, or the invoice does not
2865	reflect the true or actual cost price as defined herein, then
2866	the department shall ascertain, in any manner feasible, the true
2867	cost price, and assess and collect the tax thereon with interest
2868	plus penalties, if such have accrued on the true cost price as
2869	assessed by it. The assessment so made shall be considered prima
2870	facie correct, and the burden duty shall be on the dealer to
2871	show to the contrary.
2872	(8)  For In the case of the lease or rental of tangible
2873	personal property, or other rentals or license fees as herein
2874	defined and taxed, if the consideration given or reported by the
2875	lessor, person receiving rental or license fee, or dealer does
2876	not, in the judgment of the department, represent the true or
2877	actual consideration, then the department is authorized to
2878	ascertain the same and assess and collect the tax thereon in the
2879	same manner as above provided in subsection (7), with respect to
2880	imported tangible property, together with interest, plus
2881	penalties, if such have accrued.
2882	(9)  Taxes imposed by this chapter upon the privilege of
2883	the use, consumption, storage for consumption, or sale of
2884	tangible personal property, admissions, license fees, rentals,
2885	communication services, and upon the sale or use of services as
2886	herein taxed shall be collected by the upon the basis of an
2887	addition of the tax imposed by this chapter to the total price
2888	of such admissions, license fees, rentals, communication or
2889	other services, or sale price of such article or articles that
2890	are purchased, sold, or leased at any one time by or to a
2891	customer or buyer.; The dealer, or person charged herein, is
2892	required to pay a privilege tax in the amount of the tax imposed
2893	by this chapter on the total of his or her gross sales of
2894	tangible personal property, admissions, license fees, rentals,
2895	and communication services or to collect a tax upon the sale or
2896	use of services, and such person or dealer shall add the tax
2897	imposed by this chapter to the price, license fee, rental, or
2898	admissions, and communication or other services and collect the
2899	total sum from the purchaser, admittee, licensee, lessee, or
2900	consumer. In computing the tax due or to be collected, the
2901	seller may elect to compute the tax on an item basis or an
2902	invoice basis. The tax rate shall be the sum of the applicable
2903	state and local rate, if any, and the tax computation must be
2904	carried to the third decimal place. If the third decimal place
2905	is greater than four, the tax shall be rounded to the next whole
2906	cent. The department shall make available in an electronic
2907	format or otherwise the tax amounts and the following brackets
2908	applicable to all transactions taxable at the rate of 6 percent:
2909	(a)  On single sales of less than 10 cents, no tax shall be
2910	added.
2911	(b)  On single sales in amounts from 10 cents to 16 cents,
2912	both inclusive, 1 cent shall be added for taxes.
2913	(c)  On sales in amounts from 17 cents to 33 cents, both
2914	inclusive, 2 cents shall be added for taxes.
2915	(d)  On sales in amounts from 34 cents to 50 cents, both
2916	inclusive, 3 cents shall be added for taxes.
2917	(e)  On sales in amounts from 51 cents to 66 cents, both
2918	inclusive, 4 cents shall be added for taxes.
2919	(f)  On sales in amounts from 67 cents to 83 cents, both
2920	inclusive, 5 cents shall be added for taxes.
2921	(g)  On sales in amounts from 84 cents to $1, both
2922	inclusive, 6 cents shall be added for taxes.
2923	(h)  On sales in amounts of more than $1, 6 percent shall
2924	be charged upon each dollar of price, plus the appropriate
2925	bracket charge upon any fractional part of a dollar.
2926	(10)  In counties which have adopted a discretionary sales
2927	surtax at the rate of 1 percent, the department shall make
2928	available in an electronic format or otherwise the tax amounts
2929	and the following brackets applicable to all taxable
2930	transactions that would otherwise have been transactions taxable
2931	at the rate of 6 percent:
2932	(a)  On single sales of less than 10 cents, no tax shall be
2933	added.
2934	(b)  On single sales in amounts from 10 cents to 14 cents,
2935	both inclusive, 1 cent shall be added for taxes.
2936	(c)  On sales in amounts from 15 cents to 28 cents, both
2937	inclusive, 2 cents shall be added for taxes.
2938	(d)  On sales in amounts from 29 cents to 42 cents, both
2939	inclusive, 3 cents shall be added for taxes.
2940	(e)  On sales in amounts from 43 cents to 57 cents, both
2941	inclusive, 4 cents shall be added for taxes.
2942	(f)  On sales in amounts from 58 cents to 71 cents, both
2943	inclusive, 5 cents shall be added for taxes.
2944	(g)  On sales in amounts from 72 cents to 85 cents, both
2945	inclusive, 6 cents shall be added for taxes.
2946	(h)  On sales in amounts from 86 cents to $1, both
2947	inclusive, 7 cents shall be added for taxes.
2948	(i)  On sales in amounts from $1 up to, and including, the
2949	first $5,000 in price, 7 percent shall be charged upon each
2950	dollar of price, plus the appropriate bracket charge upon any
2951	fractional part of a dollar.
2952	(j)  On sales in amounts of more than $5,000 in price, 7
2953	percent shall be added upon the first $5,000 in price, and 6
2954	percent shall be added upon each dollar of price in excess of
2955	the first $5,000 in price, plus the bracket charges upon any
2956	fractional part of a dollar as provided for in subsection (9).
2957	(11)  The department shall make available in an electronic
2958	format or otherwise the tax amounts and brackets applicable to
2959	all taxable transactions that occur in counties that have a
2960	surtax at a rate other than 1 percent which transactions would
2961	otherwise have been transactions taxable at the rate of 6
2962	percent. Likewise, the department shall make available in an
2963	electronic format or otherwise the tax amounts and brackets
2964	applicable to transactions taxable at 7 percent pursuant to s.
2965	212.05(1)(e) and on transactions which would otherwise have been
2966	so taxable in counties which have adopted a discretionary sales
2967	surtax.
2968	(10)(12)  It is hereby declared to be the legislative
2969	intent that if, whenever in the construction, administration, or
2970	enforcement of this chapter, there is may be any question
2971	respecting a duplication of the tax, the end consumer, or last
2972	retail sale is, be the sale intended to be taxed and that, as
2973	far insofar as may be practicable, there may not be no
2974	duplication or pyramiding of the tax.
2975	(11)(13)  In order to aid the administration and
2976	enforcement of the provisions of this chapter with respect to
2977	the rentals and license fees, each lessor or person granting the
2978	use of any hotel, apartment house, roominghouse, tourist or
2979	trailer camp, mobile home or recreational vehicle parks, real
2980	property, or any interest therein, or any portion thereof,
2981	inclusive of owners; property managers; lessors; landlords;
2982	hotel, apartment house, and roominghouse operators; and all
2983	licensed real estate agents within the state leasing, granting
2984	the use of, or renting such property, shall be required to keep
2985	a record of each and every such lease, license, or rental
2986	transaction that which is taxable under this chapter, in such a
2987	manner and upon such forms as the department may prescribe, and
2988	to report such transaction to the department or its designated
2989	agents, and to maintain such records as long as required by s.
2990	213.35, subject to the inspection of the department and its
2991	agents. Upon the failure by the such owner; property manager;
2992	lessor; landlord; hotel, apartment house, roominghouse, tourist
2993	or trailer camp operator, or mobile home or recreational vehicle
2994	park; or real estate agent to keep and maintain such records and
2995	to make such reports upon the forms and in the manner
2996	prescribed, the such owner; property manager; lessor; landlord;
2997	hotel, apartment house, roominghouse, tourist or trailer camp
2998	operator, or mobile home or recreational vehicle park; receiver
2999	of rent or license fees; or real estate agent commits is guilty
3000	of a misdemeanor of the second degree, punishable as provided in
3001	s. 775.082 or s. 775.083, for the first offense; and for
3002	subsequent offenses commits, they are each guilty of a
3003	misdemeanor of the first degree, punishable as provided in s.
3004	775.082 or s. 775.083. If, however, any subsequent offense
3005	involves intentional destruction of such records with an intent
3006	to evade payment of or deprive the state of any tax revenues, a
3007	such subsequent offense is shall be a felony of the third
3008	degree, punishable as provided in s. 775.082 or s. 775.083.
3009	(12)(14)  If it is determined upon audit that a dealer has
3010	collected and remitted taxes by applying the applicable tax rate
3011	to each transaction as described in subsection (9) and rounding
3012	the tax due to the nearest whole cent rather than to the third
3013	decimal place applying the appropriate bracket system provided
3014	by law or department rule, the dealer is shall not be held
3015	liable for additional tax, penalty, and interest resulting from
3016	such failure if:
3017	(a)  The dealer acted in a good faith belief that rounding
3018	to the nearest whole cent was the proper method of determining
3019	the amount of tax due on each taxable transaction.
3020	(b)  The dealer timely reported and remitted all taxes
3021	collected on each taxable transaction.
3022	(c)  The dealer agrees in writing to future compliance with
3023	the laws and rules concerning brackets applicable to the
3024	dealer's transactions.
3025	Section 12.  Subsection (3) of section 212.17, Florida
3026	Statutes, is amended to read:
3027	212.17  Credits for returned goods, rentals, or admissions;
3028	goods acquired for dealer's own use and subsequently resold;
3029	additional powers of department.--
3030	(3)  A dealer who has paid the tax imposed by this chapter
3031	on tangible personal property or services may take a credit or
3032	obtain a refund for any tax paid by the dealer on the unpaid
3033	balance due on worthless accounts within 12 months following the
3034	month in which the bad debt has been written charged off for
3035	federal income tax purposes. A dealer who is not required to
3036	file a federal income tax return may take a credit or obtain a
3037	refund for any tax paid by the dealer on the unpaid balance due
3038	on worthless accounts within 12 months following the month in
3039	which the bad debt is written off as uncollectible in the
3040	dealer's books and records and would be eligible for a bad-debt
3041	deduction for federal income tax purposes if the dealer was
3042	required to file a federal income tax return.
3043	(a)  A dealer who is taking a credit or obtaining a refund
3044	on worthless accounts shall base the bad-debt-recovery
3045	calculation in accordance with 26 U.S.C. s. 166.
3046	(b)  Notwithstanding paragraph (a), the amount calculated
3047	pursuant to 26 U.S.C. s. 166 must be adjusted to exclude
3048	financing charges or interest, sales or use taxes charged on the
3049	purchase price, uncollectible amounts on property that remains
3050	in the possession of the seller until the full purchase price is
3051	paid, expenses incurred in attempting to collect any debt, and
3052	repossessed property.
3053	(c)  Notwithstanding s. 215.26(2), if the amount of bad
3054	debt exceeds the amount of taxable sales for the period during
3055	which the bad debt is written off, a refund claim must be filed
3056	within 3 years after the due date of the return on which the bad
3057	debt could first be claimed.
3058	(d)  If any accounts written so charged off for which a
3059	credit or refund has been obtained are thereafter in whole or in
3060	part paid to the dealer, the amount so paid must shall be
3061	included in the first return filed after such collection and the
3062	tax paid accordingly.
3063	(e)  If filing responsibilities have been assumed by a
3064	certified service provider, the service provider shall claim, on
3065	behalf of the seller, any bad-debt allowance provided by this
3066	section. The certified service provider must credit or refund to
3067	the seller the full amount of any bad-debt allowance or refund
3068	received.
3069	(f)  For the purposes of reporting a payment received on a
3070	previously claimed bad debt, payments made on a debt or account
3071	shall be applied proportionally first to the taxable price of
3072	the property or service and the sales tax thereon, and secondly
3073	to interest, service charges, and any other charges.
3074	(g)  If the books and records of the party claiming the
3075	bad-debt allowance support an allocation of the bad debt among
3076	states that are members of the Streamlined Sales and Use Tax
3077	Agreement, the allocation is authorized among those states.
3078	Section 13.  Section 213.052, Florida Statutes, is created
3079	to read:
3080	213.052  Notice of state tax rate change.--
3081	(1)  A sales or use tax rate change imposed under chapter
3082	212 is effective on January 1, April 1, July 1, or October 1.
3083	The Department of Revenue shall provide notice of the rate
3084	change to all affected sellers 90 days before the effective date
3085	of the rate change.
3086	(2)  Failure of a seller to receive notice does not relieve
3087	the seller of its obligation to collect the sales or use tax.
3088	Section 14.  Section 213.0521, Florida Statutes, is created
3089	to read:
3090	213.0521  Effective date of state tax rate changes applied
3091	to services.--A tax rate change for taxing services covering a
3092	period starting before and ending after the effective date of
3093	the tax is applied as follows:
3094	(1)  For a tax rate increase, the new rate applies to the
3095	first billing period starting on or after the effective date.
3096	(2)  For a tax rate decrease, the new rate applies to bills
3097	rendered on or after the effective date.
3098	Section 15.  Subsection (11) is added to section 213.21,
3099	Florida Statutes, to read:
3100	213.21  Informal conferences; compromises.--
3101	(11)  Amnesty shall be provided for uncollected or unpaid
3102	sales or use taxes to a seller who registers to pay or to
3103	collect and remit applicable sales or use taxes in accordance
3104	with the terms of the Streamlined Sales and Use Tax Agreement
3105	authorized under s. 213.256 if the seller was not registered
3106	with the Department of Revenue in the 12-month period preceding
3107	the effective date of participation in the agreement by this
3108	state.
3109	(a)  The amnesty precludes assessment for uncollected or
3110	unpaid sales or use taxes, together with penalty or interest for
3111	sales made during the period the seller was not registered with
3112	the Department of Revenue, if registration occurs within 12
3113	months after the effective date of this state's participation in
3114	the agreement.
3115	(b)  The amnesty is not available to a seller for any
3116	matter for which the seller received notice of the commencement
3117	of an audit if the audit is not yet finally resolved, including
3118	any related administrative and judicial processes.
3119	(c)  The amnesty is not available for sales or use taxes
3120	already paid or remitted to the state or to taxes collected by
3121	the seller.
3122	(d)  Absent the seller's fraud or intentional
3123	misrepresentation of a material fact, the amnesty is fully
3124	effective as long as the seller continues registration and
3125	payment or collection and remittance of applicable sales or use
3126	taxes for at least 36 months.
3127	(e)  The amnesty applies only to sales or use taxes due
3128	from a seller in its capacity as a seller and not to sales or
3129	use taxes due from a seller in its capacity as a buyer.
3130	Section 16.  Section 213.256, Florida Statutes, is amended
3131	to read:
3132	213.256  Simplified Sales and Use Tax Administration Act.--
3133	(1)  As used in this section and s. 213.2565, the term:
3134	(a)  "Agent" means a person appointed by a seller to
3135	represent the seller before the member states.
3136	(a)  "Department" means the Department of Revenue.
3137	(b)  "Agreement" means the Streamlined Sales and Use Tax
3138	Agreement, as amended and adopted on January 27, 2001, by the
3139	Executive Committee of the National Conference of State
3140	Legislatures.
3141	(c)  "Certified automated system" means software certified
3142	jointly by member the states that are signatories to the
3143	agreement to calculate the tax imposed by each jurisdiction on a
3144	transaction, determine the amount of tax to remit to the
3145	appropriate state, and maintain a record of the transaction.
3146	(d)  "Certified service provider" means an agent certified
3147	under jointly by the states that are signatories to the
3148	agreement to perform all of the seller's sales tax functions
3149	other than the obligation to remit tax on the seller's own
3150	purchases.
3151	(e)  "Department" means the Department of Revenue.
3152	(f)  "Governing board" means the Streamlined Sales Tax
3153	Governing Board, Inc., composed of member states and responsible
3154	for administering and operating the agreement.
3155	(g)  "Member states" means states that are signatories to
3156	the agreement.
3157	(h)  "Model 1 seller" means a seller that has selected a
3158	certified service provider as its agent to perform all the
3159	seller's sales and use tax functions other than the obligation
3160	to remit tax on the seller's own purchases.
3161	(i)  "Model 2 seller" means a seller that has selected a
3162	certified automated system to perform part of its sales and use
3163	tax functions, but that retains responsibility for remitting the
3164	tax.
3165	(j)  "Model 3 seller" means a seller that has sales in at
3166	least five member states, has total annual sales revenue of at
3167	least $500 million, has a proprietary system that calculates the
3168	amount of tax due in each jurisdiction, and has entered into a
3169	performance agreement with the member states which establishes a
3170	tax performance standard for the seller. As used in this
3171	paragraph, a "seller" includes an affiliated group of sellers
3172	using the same proprietary system.
3173	(k)(e)  "Person" means an individual, trust, estate,
3174	fiduciary, partnership, limited liability company, limited
3175	liability partnership, corporation, or any other legal entity.
3176	(l)(f)  "Sales tax" means the tax levied under chapter 212.
3177	(m)(g)  "Seller" means any person making sales, leases, or
3178	rentals of personal property or services.
3179	(n)(h)  "State" means any state of the United States and
3180	the District of Columbia.
3181	(o)(i)  "Use tax" means the tax levied under chapter 212.
3182	(2)(a)  The executive director of the department shall
3183	enter into the Streamlined Sales and Use Tax Agreement with one
3184	or more member states to simplify and modernize sales and use
3185	tax administration in order to substantially reduce the burden
3186	of tax compliance for all sellers and for all types of commerce.
3187	(a)  In furtherance of the agreement, The executive
3188	director of the department or his or her designee shall act
3189	jointly with other member states that are members of the
3190	agreement to establish standards for certification of a
3191	certified service provider and certified automated system and
3192	establish performance standards for multistate sellers.
3193	(b)  The executive director of the department or his or her
3194	designee shall take other actions reasonably required to
3195	administer this section. Other actions authorized by this
3196	section include, but are not limited to, the adoption of rules
3197	and the joint procurement, with other member states, of goods
3198	and services in furtherance of the cooperative agreement.
3199	(c)  The executive director of the department or his or her
3200	designee may represent this state before the other member states
3201	that are signatories to the agreement.
3202	(3)  The executive director of the department may not enter
3203	into the Streamlined Sales and Use Tax agreement unless the
3204	agreement requires each state to abide by the following
3205	requirements:
3206	(a)  The agreement must set restrictions to limit, over
3207	time, the number of state tax rates.
3208	(b)  The agreement must establish uniform standards for:
3209	1.  The sourcing of transactions to taxing jurisdictions.
3210	2.  The administration of exempt sales.
3211	3.  Sales and use tax returns and remittances.
3212	(c)  The agreement must provide a central electronic
3213	registration system that allows a seller to register to collect
3214	and remit sales and use taxes for all member signatory states.
3215	(d)  The agreement must provide that registration with the
3216	central registration system and the collection of sales and use
3217	taxes in the signatory state is will not be used as a factor in
3218	determining whether the seller has nexus with a state for any
3219	tax.
3220	(e)  The agreement must provide for reduction of the
3221	burdens of complying with local sales and use taxes through:
3222	1.  Restricting variances between the state and local tax
3223	bases.
3224	2.  Requiring states to administer any sales and use taxes
3225	levied by local jurisdictions within the state so that sellers
3226	who collect and remit these taxes do will not have to register
3227	or file returns with, remit funds to, or be subject to
3228	independent audits from local taxing jurisdictions.
3229	3.  Restricting the frequency of changes in the local sales
3230	and use tax rates and setting effective dates for the
3231	application of local jurisdictional boundary changes to local
3232	sales and use taxes.
3233	4.  Providing notice of changes in local sales and use tax
3234	rates and of local changes in the boundaries of local taxing
3235	jurisdictions.
3236	(f)  The agreement must outline any monetary allowances
3237	that are to be provided by the states to sellers or certified
3238	service providers. The agreement must allow for a joint study by
3239	the public and private sectors, which must be completed by July
3240	1, 2002, of the compliance cost to sellers and certified service
3241	providers of collecting sales and use taxes for state and local
3242	governments under various levels of complexity.
3243	(g)  The agreement must require each state to certify
3244	compliance with the terms of the agreement before joining and to
3245	maintain compliance, under the laws of the member state, with
3246	all provisions of the agreement while a member.
3247	(h)  The agreement must require each state to adopt a
3248	uniform policy for certified service providers which protects
3249	the privacy of consumers and maintains the confidentiality of
3250	tax information.
3251	(i)  The agreement must provide for the appointment of an
3252	advisory council of private sector representatives and an
3253	advisory council of nonmember state representatives to consult
3254	within the administration of the agreement.
3255	(4)  For the purposes of reviewing or amending the
3256	agreement to embody the simplification requirements as set forth
3257	in subsection (3), this state shall enter into multistate
3258	discussions. For purposes of such discussions, this state shall
3259	be represented by three delegates, one appointed by the
3260	President of the Senate, one appointed by the Speaker of the
3261	House of Representatives, and the executive director of the
3262	department or his or her designee.
3263	(5)  No provision of the agreement authorized by this
3264	section in whole or in part invalidates or amends any provision
3265	of the laws of this state. Adoption of the agreement by this
3266	state does not amend or modify any law of the state.
3267	Implementation of any condition of the agreement in this state,
3268	whether adopted before, at, or after membership of this state in
3269	the agreement, must be by the action of the state.
3270	(6)  The agreement authorized by this section is an accord
3271	among individual cooperating sovereigns in furtherance of their
3272	governmental functions and. The agreement provides a mechanism
3273	among the member states to establish and maintain a cooperative,
3274	simplified system for the application and administration of
3275	sales and use taxes under the duly adopted law of each member
3276	state.
3277	(7)(a)  The agreement authorized by this act binds and
3278	inures only to the benefit of this state and the other member
3279	states. No person, other than a member state, is an intended
3280	beneficiary of the agreement. Any benefit to a person other than
3281	a state is established by the laws of this state and of other
3282	member states and not by the terms of the agreement.
3283	(a)(b)  Consistent with paragraph (a), No person has any
3284	cause of action or defense under the agreement or by virtue of
3285	this state's approval of the agreement. No person may challenge,
3286	in any action brought under any provision of law, any action or
3287	inaction by any department, agency, or other instrumentality of
3288	this state, or of any political subdivision of this state, on
3289	the ground that the action or inaction is inconsistent with the
3290	agreement.
3291	(b)(c)  No law of this state, or the application thereof,
3292	may be declared invalid as to any person or circumstance on the
3293	ground that the provision or application is inconsistent with
3294	the agreement.
3295	(c)  Determinations pertaining to the agreement which are
3296	made by the member states are final when rendered and are not
3297	subject to protest, appeal, or review.
3298	(8)  Authority to administer the agreement rests with the
3299	governing board comprised of representatives of each member
3300	state. This state shall be represented by three delegates, one
3301	appointed by the President of the Senate, one appointed by the
3302	Speaker of the House of Representatives, and the executive
3303	director of the department or his or her designee.
3304	(9)  The agreement shall continue in full force and effect
3305	in this state until this state withdraws its membership or is
3306	expelled. The withdrawal by or expulsion of another state does
3307	not affect the validity of the agreement among this state and
3308	other member states. The state shall submit notice of its intent
3309	to withdraw from the agreement to the governing board and the
3310	chief executive of each member state's tax agency. The state
3311	shall provide public notice of its intent to withdraw and post
3312	its notice on the department's Internet website. The state's
3313	withdrawal or expulsion is not effective until the first day of
3314	a calendar quarter after at least 60 days' notice. The state
3315	remains liable for its share of any financial or contractual
3316	obligations that were incurred by the governing board before the
3317	effective date of that state's withdrawal or expulsion. The
3318	appropriate share of any financial or contractual obligation
3319	shall be determined by the state and the governing board in good
3320	faith based on the relative benefits received and burdens
3321	incurred by the parties.
3322	(10)  As a member state, this state agrees to be subject to
3323	sanctions that may be imposed upon a member state that is found
3324	to be out of compliance with the agreement, which include
3325	expulsion or other penalties as determined by the governing
3326	board.
3327	(8)(a)  A certified service provider is the agent of a
3328	seller with whom the certified service provider has contracted
3329	for the collection and remittance of sales and use taxes. As the
3330	seller's agent, the certified service provider is liable for
3331	sales and use tax due each member state on all sales
3332	transactions it processes for the seller except as set out in
3333	this subsection.
3334	(b)  A seller that contracts with a certified service
3335	provider is not liable to the state for sales or use tax due on
3336	transactions processed by the certified service provider unless
3337	the seller has misrepresented the type of items it sells or has
3338	committed fraud. In the absence of probable cause to believe
3339	that the seller has committed fraud or made a material
3340	misrepresentation, the seller is not subject to audit on the
3341	transactions processed by the certified service provider. A
3342	seller is subject to audit for transactions that have not been
3343	processed by the certified service provider. The member states
3344	acting jointly may perform a system check of the seller and
3345	review the seller's procedures to determine if the certified
3346	service provider's system is functioning properly and to
3347	determine the extent to which the seller's transactions are
3348	being processed by the certified service provider.
3349	(c)  A person that provides a certified automated system is
3350	responsible for the proper functioning of that system and is
3351	liable to the state for underpayments of tax attributable to
3352	errors in the functioning of the certified automated system. A
3353	seller that uses a certified automated system remains
3354	responsible and is liable to the state for reporting and
3355	remitting tax.
3356	(d)  A seller that has a proprietary system for determining
3357	the amount of tax due on transactions and has signed an
3358	agreement establishing a performance standard for that system is
3359	liable for the failure of the system to meet the performance
3360	standard.
3361	(9)  Disclosure of information necessary under this section
3362	must be pursuant to a written agreement between the executive
3363	director of the department or his or her designee and the
3364	certified service provider. The certified service provider is
3365	bound by the same requirements of confidentiality as the
3366	department. Breach of confidentiality is a misdemeanor of the
3367	first degree, punishable as provided in s. 775.082 or s.
3368	775.083.
3369	(11)(10)  On or before January 1 annually, the department
3370	shall provide recommendations to the President of the Senate,
3371	the Senate Minority Leader, the Speaker of the House of
3372	Representatives, and the Minority Leader of the House of
3373	Representatives for provisions to be adopted for inclusion
3374	within the system which are necessary to bring the system it
3375	into compliance with the Streamlined Sales and Use Tax
3376	Agreement.
3377	(12)  The state shall annually recertify to the governing
3378	board that it is in compliance with the agreement on or before
3379	August 1 after the year of the state's entry. In its annual
3380	recertification, the state shall include any changes in its laws
3381	or rules or other authorities which may affect its compliance
3382	with the terms of the agreement. The recertification shall be
3383	signed by the executive director of the department. If the state
3384	cannot recertify its compliance with the agreement, it must
3385	submit a statement of noncompliance to the governing board. The
3386	statement of noncompliance must include any action or decision
3387	that takes the state out of compliance with the agreement and
3388	the steps it will take to return to compliance. The state shall
3389	post its annual recertification or statement of noncompliance on
3390	the department's Internet website.
3391	Section 17.  Section 213.2565, Florida Statutes, is created
3392	to read:
3393	213.2565  Simplified Sales and Use Tax central
3394	registration; certified service providers; model sellers.--
3395	(1)  A seller that registers with the central registration
3396	system agrees to collect and remit sales and use taxes for all
3397	taxable sales into member states, including member states
3398	joining after the seller's registration. Withdrawal or
3399	revocation of a member state does not relieve a seller of its
3400	responsibility to remit taxes previously or subsequently
3401	collected on behalf of the state.
3402	(a)  When registering, the seller may select a model 1,
3403	model 2, or model 3 method of remittance or other method allowed
3404	by state law to remit the taxes collected.
3405	(b)  A seller may be registered by an agent. Appointment of
3406	the agent must be in writing and a copy submitted to a member
3407	state.
3408	(2)  The governing board may certify a person as a
3409	certified service provider if the person meets all of the
3410	following requirements:
3411	(a)  Uses a certified automated system.
3412	(b)  Integrates its certified automated system with the
3413	system of a seller for whom the person collects tax so that the
3414	tax due on a sale is determined at the time of the sale.
3415	(c)  Agrees to remit the taxes it collects at the time and
3416	in the manner specified by the member states.
3417	(d)  Agrees to file returns on behalf of the sellers for
3418	whom it collects tax.
3419	(e)  Agrees to protect the privacy of tax information it
3420	obtains in accordance with s. 213.053.
3421	(f)  Enters into a contract with the member states and
3422	agrees to comply with the terms of the contract.
3423	(3)  The governing board may certify a software program as
3424	a certified automated system if the governing board determines
3425	that the program meets all of the following requirements:
3426	(a)  Determines the applicable state and local sales and
3427	use tax rate for a transaction in accordance with s. 212.06(2)
3428	and (3).
3429	(b)  Determines whether or not an item is exempt from tax.
3430	(c)  Determines the amount of tax to be remitted for each
3431	taxpayer for a reporting period.
3432	(d)  Is able to generate reports and returns as required by
3433	the governing board.
3434	(e)  Meets any other requirement set by the governing
3435	board.
3436	(4)  A certified service provider is liable for all sales
3437	and use tax due each member state on all sales transactions it
3438	processes for a model 1 seller unless the model 1 seller has
3439	misrepresented the type of items it sells or has committed
3440	fraud. In the absence of probable cause to believe that the
3441	seller has committed fraud or made a material misrepresentation,
3442	the model 1 seller is not subject to audit on the transactions
3443	processed by the certified service provider. A model 1 seller is
3444	subject to audit for transactions that have not been processed
3445	by the certified service provider. The member states acting
3446	jointly may perform a system check of the model 1 seller and
3447	review the seller's procedures to determine if the certified
3448	service provider's system is functioning properly and to
3449	determine the extent to which the model 1 seller's transactions
3450	are being processed by the certified service provider.
3451	(5)  A person who provides a certified automated system is
3452	responsible for the proper functioning of that system and is
3453	liable to the state for underpayments of tax attributable to
3454	errors in the functioning of the certified automated system. A
3455	model 2 seller who uses a certified automated system remains
3456	responsible and is liable to the state for reporting and
3457	remitting tax.
3458	(6)  A model 3 seller is liable for the failure of its
3459	proprietary system to meet performance standards. The governing
3460	board may establish one or more sales tax performance standards
3461	for model 3 sellers who meet the eligibility criteria set by the
3462	governing board and who have developed a proprietary system to
3463	determine the amount of sales and use tax due on transactions.
3464	(7)  Disclosure of information necessary under this section
3465	must be made according to a written agreement between the
3466	executive director of the department or his or her designee and
3467	the certified service provider. The certified service provider
3468	is bound by the same requirements of confidentiality as the
3469	department. Breach of confidentiality is a misdemeanor of the
3470	first degree, punishable as provided in s. 775.082 or s.
3471	775.083.
3472	Section 18.  Subsection (6) of section 196.012, Florida
3473	Statutes, is amended to read:
3474	196.012  Definitions.--For the purpose of this chapter, the
3475	following terms are defined as follows, except where the context
3476	clearly indicates otherwise:
3477	(6)  Governmental, municipal, or public purpose or function
3478	shall be deemed to be served or performed if when the lessee
3479	under a any leasehold interest created in property of the United
3480	States, the state or any of its political subdivisions, or any
3481	municipality, agency, special district, authority, or other
3482	public body corporate of the state is demonstrated to perform a
3483	function or serve a governmental purpose that which could
3484	properly be performed or served by an appropriate governmental
3485	unit or which is demonstrated to perform a function or serve a
3486	purpose which would otherwise be a valid subject for the
3487	allocation of public funds. For purposes of this subsection the
3488	preceding sentence, an activity undertaken by a lessee which is
3489	authorized permitted under the terms of its lease of real
3490	property designated as an aviation area on an airport layout
3491	plan that which has been approved by the Federal Aviation
3492	Administration and which real property is used for the
3493	administration, operation, business offices and activities
3494	related to specifically thereto in connection with the conduct
3495	of an aircraft full service fixed base operation that which
3496	provides goods and services to the general aviation public in
3497	the promotion of air commerce, shall be deemed an activity that
3498	which serves a governmental, municipal, or public purpose or
3499	function. Any activity undertaken by a lessee which is
3500	authorized permitted under the terms of its lease of real
3501	property designated as a public airport as defined in s.
3502	332.004(14) by the state or a political subdivision
3503	municipalities, agencies, special districts, authorities, or
3504	other public bodies corporate and public bodies politic of the
3505	state, or a spaceport as defined in s. 331.303, or which is
3506	located in a deepwater port identified in s. 403.021(9)(b) and
3507	owned by one of the foregoing governmental units, subject to a
3508	leasehold or other possessory interest of a nongovernmental
3509	lessee that is deemed to perform an aviation, airport,
3510	aerospace, maritime, or port purpose or operation shall be
3511	deemed an activity that serves a governmental, municipal, or
3512	public purpose or function. The use by a lessee, licensee, or
3513	management company of real property or a portion thereof as a
3514	convention center, visitor center, sports facility with
3515	permanent seating, concert hall, arena, stadium, park, or beach
3516	is deemed a use that serves a governmental, municipal, or public
3517	purpose or function if when access to the property is open to
3518	the general public with or without a charge for admission. If
3519	property deeded to a municipality by the United States is
3520	subject to a requirement that the Federal Government, through a
3521	schedule established by the Secretary of the Interior, determine
3522	that the property is being maintained for public historic
3523	preservation, park, or recreational purposes and if those
3524	conditions are not met the property will revert back to the
3525	Federal Government, the then such property shall be deemed to
3526	serve a municipal or public purpose. The term "governmental
3527	purpose" also includes a direct use of property on federal lands
3528	in connection with the Federal Government's Space Exploration
3529	Program or spaceport activities as defined in s. 212.02 s.
3530	212.02(22). Real property and tangible personal property owned
3531	by the Federal Government or Space Florida and used for defense
3532	and space exploration purposes or which is put to a use in
3533	support thereof shall be deemed to perform an essential national
3534	governmental purpose and shall be exempt. "Owned by the lessee"
3535	as used in this chapter does not include personal property,
3536	buildings, or other real property improvements used for the
3537	administration, operation, business offices and activities
3538	related specifically to thereto in connection with the conduct
3539	of an aircraft full service fixed based operation that which
3540	provides goods and services to the general aviation public in
3541	the promotion of air commerce if provided that the real property
3542	is designated as an aviation area on an airport layout plan
3543	approved by the Federal Aviation Administration. For purposes of
3544	determining ownership, determination of "ownership," buildings
3545	and other real property improvements that which will revert to
3546	the airport authority or other governmental unit upon expiration
3547	of the term of the lease shall be deemed "owned" by the
3548	governmental unit and not the lessee. Providing two-way
3549	telecommunications services to the public for hire by the use of
3550	a telecommunications facility, as defined in s. 364.02(15), and
3551	for which a certificate is required under chapter 364 does not
3552	constitute an exempt use for purposes of s. 196.199, unless the
3553	telecommunications services are provided by the operator of a
3554	public-use airport, as defined in s. 332.004, for the operator's
3555	provision of telecommunications services for the airport or its
3556	tenants, concessionaires, or licensees, or unless the
3557	telecommunications services are provided by a public hospital.
3558	Section 19.  Paragraphs (f), (g), (h), and (i) of
3559	subsection (1) of section 203.01, Florida Statutes, are amended
3560	to read:
3561	203.01  Tax on gross receipts for utility and
3562	communications services.--
3563	(1)
3564	(f)  Any person who imports into this state electricity,
3565	natural gas, or manufactured gas, or severs natural gas, for
3566	that person's own use or consumption as a substitute for
3567	purchasing utility, transportation, or delivery services taxable
3568	under this chapter and who cannot demonstrate payment of the tax
3569	imposed by this chapter must register with the Department of
3570	Revenue and pay into the State Treasury each month an amount
3571	equal to the cost price of the such electricity, natural gas, or
3572	manufactured gas times the rate set forth in paragraph (b),
3573	reduced by the amount of any like tax lawfully imposed on and
3574	paid by the person from whom the electricity, natural gas, or
3575	manufactured gas was purchased or any person who provided
3576	delivery service or transportation service in connection with
3577	the electricity, natural gas, or manufactured gas. For purposes
3578	of this subsection paragraph, the term "cost price" has the
3579	meaning provided in s. 212.02 ascribed in s. 212.02(4). The
3580	methods of demonstrating proof of payment and the amount of such
3581	reductions in tax shall be made according to rules of the
3582	Department of Revenue.
3583	(g)  Electricity produced by cogeneration or by small power
3584	producers which is transmitted and distributed by a public
3585	utility between two locations of a customer of the utility
3586	pursuant to s. 366.051 is subject to the tax imposed by this
3587	section. The tax shall be applied to the cost price of the such
3588	electricity as provided in s. 212.02(4) and shall be paid each
3589	month by the producer of such electricity.
3590	(h)  Electricity produced by cogeneration or by small power
3591	producers during the 12-month period ending June 30 of each year
3592	which is in excess of nontaxable electricity produced during the
3593	12-month period ending June 30, 1990, is subject to the tax
3594	imposed by this section. The tax shall be applied to the cost
3595	price of the such electricity as provided in s. 212.02(4) and
3596	shall be paid each month, beginning with the month in which
3597	total production exceeds the production of nontaxable
3598	electricity for the 12-month period ending June 30, 1990. For
3599	purposes of this paragraph, "nontaxable electricity" means
3600	electricity produced by cogeneration or by small power producers
3601	which is not subject to tax under paragraph (g). Taxes paid
3602	pursuant to paragraph (g) may be credited against taxes due
3603	under this paragraph. Electricity generated as part of an
3604	industrial manufacturing process that which manufactures
3605	products from phosphate rock, raw wood fiber, paper, citrus, or
3606	any agricultural product is shall not be subject to the tax
3607	imposed by this paragraph. "Industrial manufacturing process"
3608	means the entire process conducted at the location where the
3609	process takes place.
3610	(i)  Any person other than a cogenerator or small power
3611	producer described in paragraph (h) who produces for his or her
3612	own use electrical energy, which is a substitute for electrical
3613	energy produced by an electric utility as defined in s. 366.02,
3614	is subject to the tax imposed by this section. The tax shall be
3615	applied to the cost price of the such electrical energy as
3616	provided in s. 212.02(4) and shall be paid each month. The
3617	provisions of this paragraph do not apply to any electrical
3618	energy produced and used by an electric utility.
3619	Section 20.  Paragraph (c) of subsection (7) of section
3620	212.03, Florida Statutes, is amended to read:
3621	212.03  Transient rentals tax; rate, procedure,
3622	enforcement, exemptions.--
3623	(7)
3624	(c)  The rental of facilities in a trailer camp, mobile
3625	home park, or recreational vehicle park, as defined in s.
3626	212.02(10)(f), which are intended primarily for rental as a
3627	principal or permanent place of residence, is exempt from the
3628	tax imposed by this chapter. The rental of such facilities that
3629	primarily serve transient guests is not exempt by this
3630	subsection. In the application of this law, or in making a any
3631	determination against the exemption, the department shall
3632	consider the facility as primarily serving transient guests
3633	unless the facility owner makes a verified declaration on a form
3634	prescribed by the department that more than half of the total
3635	rental units available are occupied by tenants who have a
3636	continuous residence in excess of 3 months. The owner of a
3637	facility declared to be exempt by this paragraph must make a
3638	determination of the taxable status of the facility at the end
3639	of the owner's accounting year using any consecutive 3-month
3640	period at least one month of which is in the accounting year.
3641	The owner must use a selected consecutive 3-month period during
3642	each annual redetermination. If In the event that an exempt
3643	facility no longer qualifies for the exemption by this
3644	paragraph, the owner must notify the department on a form
3645	prescribed by the department by the 20th day of the first month
3646	of the owner's next succeeding accounting year that the facility
3647	no longer qualifies for the such exemption. The tax levied by
3648	this section applies shall apply to the rental of facilities
3649	that no longer qualify for the exemption under this paragraph
3650	beginning the first day of the owner's next succeeding
3651	accounting year. The provisions of this paragraph do not apply
3652	to mobile home lots regulated under chapter 723.
3653	Section 21.  Paragraph (a) of subsection (1) of section
3654	212.031, Florida Statutes, is amended to read:
3655	212.031  Tax on rental or license fee for use of real
3656	property.--
3657	(1)(a)  It is declared to be the legislative intent that
3658	every person is exercising a taxable privilege who engages in
3659	the business of renting, leasing, letting, or granting a license
3660	for the use of any real property unless the such property is:
3661	1.  Assessed as agricultural property under s. 193.461.
3662	2.  Used exclusively as dwelling units.
3663	3.  Property subject to tax on parking, docking, or storage
3664	spaces under s. 212.03(6).
3665	4.  Recreational property or the common elements of a
3666	condominium when subject to a lease between the developer or
3667	owner thereof and the condominium association in its own right
3668	or as agent for the owners of individual condominium units or
3669	the owners of individual condominium units. However, only the
3670	lease payments on such property are shall be exempt from the tax
3671	imposed by this chapter, and any other use made by the owner or
3672	the condominium association is shall be fully taxable under this
3673	chapter.
3674	5.  A public or private street or right-of-way and poles,
3675	conduits, fixtures, and similar improvements located on such
3676	streets or rights-of-way, occupied or used by a utility or
3677	provider of communications services, as defined by s. 202.11,
3678	for utility or communications or television purposes. For
3679	purposes of this subparagraph, the term "utility" means any
3680	person providing utility services as defined in s. 203.012. This
3681	exception also applies to property, wherever located, on which
3682	the following are placed: towers, antennas, cables, accessory
3683	structures, or equipment, not including switching equipment,
3684	used in the provision of mobile communications services as
3685	defined in s. 202.11. For purposes of this chapter, towers used
3686	in the provision of mobile communications services, as defined
3687	in s. 202.11, are considered to be fixtures.
3688	6.  A public street or road that which is used for
3689	transportation purposes.
3690	7.  Property used at an airport exclusively for the purpose
3691	of aircraft landing or aircraft taxiing or property used by an
3692	airline for the purpose of loading or unloading passengers or
3693	property onto or from aircraft or for fueling aircraft.
3694	8.a.  Property used at a port authority, as defined in s.
3695	315.02(2), exclusively for the purpose of oceangoing vessels or
3696	tugs docking, or such vessels mooring on property used by a port
3697	authority for the purpose of loading or unloading passengers or
3698	cargo onto or from such vessels a vessel, or property used at a
3699	port authority for fueling such vessels, or to the extent that
3700	the amount paid for the use of any property at the port is based
3701	on the charge for the amount of tonnage actually imported or
3702	exported through the port by a tenant.
3703	b.  The amount charged for the use of any property at the
3704	port in excess of the amount charged for tonnage actually
3705	imported or exported remains shall remain subject to tax except
3706	as provided in sub-subparagraph a.
3707	9.  Property used as an integral part of the performance of
3708	qualified production services. As used in this subparagraph, the
3709	term "qualified production services" means any activity or
3710	service performed directly in connection with the production of
3711	a qualified motion picture, as defined in s. 212.06(1)(b), and
3712	includes:
3713	a.  Photography, sound and recording, casting, location
3714	managing and scouting, shooting, creation of special and optical
3715	effects, animation, adaptation (language, media, electronic, or
3716	otherwise), technological modifications, computer graphics, set
3717	and stage support (such as electricians, lighting designers and
3718	operators, greensmen, prop managers and assistants, and grips),
3719	wardrobe (design, preparation, and management), hair and makeup
3720	(design, production, and application), performing (such as
3721	acting, dancing, and playing), designing and executing stunts,
3722	coaching, consulting, writing, scoring, composing,
3723	choreographing, script supervising, directing, producing,
3724	transmitting dailies, dubbing, mixing, editing, cutting,
3725	looping, printing, processing, duplicating, storing, and
3726	distributing;
3727	b.  The design, planning, engineering, construction,
3728	alteration, repair, and maintenance of real or personal property
3729	including stages, sets, props, models, paintings, and facilities
3730	principally required for the performance of those services
3731	listed in sub-subparagraph a.; and
3732	c.  Property management services directly related to
3733	property used in connection with the services described in sub-
3734	subparagraphs a. and b.
3735
3736	This exemption inures will inure to the taxpayer upon
3737	presentation of the certificate of exemption issued to the
3738	taxpayer under the provisions of s. 288.1258.
3739	10.  Leased, subleased, licensed, or rented to a person
3740	providing food and drink concessionaire services within the
3741	premises of a convention hall, exhibition hall, auditorium,
3742	stadium, theater, arena, civic center, performing arts center,
3743	publicly owned recreational facility, or any business operated
3744	under a permit issued pursuant to chapter 550. A person
3745	providing retail concessionaire services involving the sale of
3746	food and drink or other tangible personal property within the
3747	premises of an airport is shall be subject to tax on the rental
3748	of real property used for that purpose, but is shall not be
3749	subject to the tax on any license to use the property. For
3750	purposes of this subparagraph, the term "sale" does shall not
3751	include the leasing of tangible personal property.
3752	11.  Property occupied pursuant to an instrument calling
3753	for payments which the department has declared, in a Technical
3754	Assistance Advisement issued on or before March 15, 1993, to be
3755	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3756	Administrative Code; however, provided that this subparagraph
3757	applies shall only apply to property occupied by the same person
3758	before and after the execution of the subject instrument and
3759	only to those payments made pursuant to the such instrument,
3760	exclusive of renewals and extensions thereof occurring after
3761	March 15, 1993.
3762	12.  Rented, leased, subleased, or licensed to a
3763	concessionaire by a convention hall, exhibition hall,
3764	auditorium, stadium, theater, arena, civic center, performing
3765	arts center, or publicly owned recreational facility, during an
3766	event at the facility, to be used by the concessionaire to sell
3767	souvenirs, novelties, or other event-related products. This
3768	subparagraph applies only to that portion of the rental, lease,
3769	or license payment which is based on a percentage of sales and
3770	not based on a fixed price. This subparagraph is repealed July
3771	1, 2009.
3772	13.  Property used or occupied predominantly for space
3773	flight business purposes. As used in this subparagraph, "space
3774	flight business" means the manufacturing, processing, or
3775	assembly of a space facility, space propulsion system, space
3776	vehicle, satellite, or station of any kind possessing the
3777	capacity for space flight, as defined in s. 212.02 by s.
3778	212.02(23), or components thereof, and also means the following
3779	activities supporting space flight: vehicle launch activities,
3780	flight operations, ground control or ground support, and all
3781	administrative activities directly related thereto. Property
3782	shall be deemed to be used or occupied predominantly for space
3783	flight business purposes if more than 50 percent of the
3784	property, or improvements thereon, is used for one or more space
3785	flight business purposes. Possession by a landlord, lessor, or
3786	licensor of a signed written statement from the tenant, lessee,
3787	or licensee claiming the exemption shall relieve the landlord,
3788	lessor, or licensor from the responsibility of collecting the
3789	tax, and the department shall look solely to the tenant, lessee,
3790	or licensee for recovery of the such tax if it determines that
3791	the exemption was not applicable.
3792	Section 22.  Paragraph (b) of subsection (1) of section
3793	212.052, Florida Statutes, is amended to read:
3794	212.052  Research or development costs; exemption.--
3795	(1)  For the purposes of the exemption provided in this
3796	section:
3797	(b)  The term "costs" means cost price as defined in s.
3798	212.02 s. 212.02(4).
3799	Section 23.  Subsections (2) and (6) of section 212.0596,
3800	Florida Statutes, are amended to read:
3801	212.0596  Taxation of mail order sales.--
3802	(2)  Every dealer as defined in s. 212.06(2)(c) who makes a
3803	mail order sale is subject to the power of this state to levy
3804	and collect the tax imposed by this chapter if when:
3805	(a)  The dealer is a corporation doing business under the
3806	laws of this state or a person domiciled in, a resident of, or a
3807	citizen of, this state;
3808	(b)  The dealer maintains retail establishments or offices
3809	in this state, whether the mail order sales thus subject to
3810	taxation by this state result from or are related in any other
3811	way to the activities of the such establishments or offices;
3812	(c)  The dealer has agents in this state who solicit
3813	business or transact business on behalf of the dealer, whether
3814	the mail order sales thus subject to taxation by this state
3815	result from or are related in any other way to the such
3816	solicitation or transaction of business, except that a printer
3817	who mails or delivers for an out-of-state print purchaser
3818	material the printer printed for it is shall not be deemed to be
3819	the print purchaser's agent for purposes of this paragraph;
3820	(d)  The property was delivered in this state in
3821	fulfillment of a sales contract that was entered into in this
3822	state, in accordance with applicable conflict of laws rules, if
3823	when a person in this state accepted an offer by ordering the
3824	property;
3825	(e)  The dealer, by purposefully or systematically
3826	exploiting the market provided by this state by any media-
3827	assisted, media-facilitated, or media-solicited means,
3828	including, but not limited to, direct mail advertising,
3829	unsolicited distribution of catalogs, computer-assisted
3830	shopping, television, radio, or other electronic media, or
3831	magazine or newspaper advertisements or other media, creates
3832	nexus with this state;
3833	(f)  Through compact or reciprocity with another
3834	jurisdiction of the United States, that jurisdiction uses its
3835	taxing power and its jurisdiction over the retailer in support
3836	of this state's taxing power;
3837	(g)  The dealer consents, expressly or by implication, to
3838	the imposition of the tax imposed by this chapter;
3839	(h)  The dealer is subject to service of process under s.
3840	48.181;
3841	(i)  The dealer's mail order sales are subject to the power
3842	of this state to tax sales or to require the dealer to collect
3843	use taxes under a federal statute or statutes of the United
3844	States;
3845	(j)  The dealer owns real property or tangible personal
3846	property that is physically in this state, except that a dealer
3847	whose only property in this state, including (including property
3848	owned by an affiliate, affiliate) in this state is located at
3849	the premises of a printer with which the vendor has contracted
3850	for printing, and is either a final printed product, or property
3851	that which becomes a part of the final printed product, or
3852	property from which the printed product is produced, is not
3853	deemed to own such property for purposes of this paragraph;
3854	(k)  The dealer, while not having nexus with this state on
3855	any of the bases described in paragraphs (a)-(j) or paragraph
3856	(l), is a corporation that is a member of an affiliated group of
3857	corporations, as defined in s. 1504(a) of the Internal Revenue
3858	Code, whose members are includable under s. 1504(b) of the
3859	Internal Revenue Code and whose members are eligible to file a
3860	consolidated tax return for federal corporate income tax
3861	purposes and any parent or subsidiary corporation in the
3862	affiliated group has nexus with this state on one or more of the
3863	bases described in paragraphs (a)-(j) or paragraph (l); or
3864	(l)  The dealer or the dealer's activities have sufficient
3865	connection with or relationship to this state or its residents
3866	of some type other than those described in paragraphs (a)-(k) to
3867	create nexus empowering this state to tax its mail order sales
3868	or to require the dealer to collect sales tax or accrue use tax.
3869	(6)  Notwithstanding other provisions of law, a dealer who
3870	makes a mail order sale in this state is exempt from collecting
3871	and remitting any local option surtax on the sale, unless the
3872	dealer is located in a county that imposes a discretionary
3873	surtax within the meaning of s. 212.054 s. 212.054(3)(a), the
3874	order is placed through the dealer's location in the such
3875	county, and the property purchased is delivered into such county
3876	or into another county in this state that levies the surtax, in
3877	which case the provisions of s. 212.053(3) s. 212.054(3)(a) are
3878	applicable.
3879	Section 24.  Section 212.081, Florida Statutes, is amended
3880	to read:
3881	212.081  Legislative intent.--It is hereby declared to be
3882	the legislative intent of the amendments to ss. 212.11(1),
3883	212.12(9) 212.12(10), and 212.20 by chapter 57-398, Laws of
3884	Florida:
3885	(1)  To aid in the enforcement of this chapter by
3886	recognizing the effect of court rulings involving such
3887	enforcement and to incorporate herein substantial rulings of the
3888	department which have been recognized as necessary to supplement
3889	the interpretation of some of the terms used in this section.
3890	(2)  To arrange the exemptions allowed in this section in
3891	more orderly categories thereby eliminating some of the
3892	confusion attendant upon the present arrangement where cross-
3893	exemptions frequently occur.
3894	(a)  It is further declared to be the legislative intent
3895	that the tax levied by this chapter and imposed by this section
3896	is not a tax on motor vehicles as property but a tax on the
3897	privilege to sell, to rent, to use or to store for use in this
3898	state motor vehicles; that such tax is separate from and in
3899	addition to any license tax imposed on motor vehicles; and that
3900	such tax is not intended as an ad valorem tax on motor vehicles
3901	as prohibited by the Constitution.
3902	(b)  It is also the legislative intent that there shall be
3903	no pyramiding or duplication of excise taxes levied by the state
3904	under this chapter and no municipality shall levy any excise tax
3905	upon any privilege, admission, lease, rental, sale, use or
3906	storage for use or consumption which is subject to a tax under
3907	this chapter unless permitted by general law; provided, however,
3908	that this provision does shall not impair valid municipal
3909	ordinances that which are in effect and under which a municipal
3910	tax is being levied and collected on July 1, 1957.
3911	(3)  It is hereby declared to be the legislative intent
3912	that all purchases made by banks are subject to state sales tax
3913	in the same manner as is provided by law for all other
3914	purchasers. It is also further declared to be the legislative
3915	intent that if for any reason the sales tax on federal banks is
3916	declared invalid, that sales tax does shall not apply or be
3917	applicable to purchases made by state banks.
3918	Section 25.  Subsection (3) of section 212.13, Florida
3919	Statutes, is amended to read:
3920	212.13  Records required to be kept; power to inspect;
3921	audit procedure.--
3922	(3)  For the purpose of enforcement of this chapter, every
3923	manufacturer and seller of tangible personal property or
3924	services licensed within this state must allow is required to
3925	permit the department to examine his or her books and records at
3926	all reasonable hours, and, upon his or her refusal, the
3927	department may require him or her to allow permit such
3928	examination by resort to the circuit courts of this state,
3929	subject however to the right of removal of the cause to the
3930	judicial circuit where the wherein such person's business is
3931	located or wherein such person's books and records are kept, if
3932	the provided further that such person's books and records are
3933	kept within the state. If When the dealer has made an allocation
3934	or attribution pursuant to the definition of sales price in s.
3935	212.02 s. 212.02(16), the department may prescribe by rule the
3936	books and records that must be made available during an audit of
3937	the dealer's books and records and examples of methods for
3938	determining the reasonableness thereof. Books and records kept
3939	in the regular course of business include, but are not limited
3940	to, general ledgers, price lists, cost records, customer
3941	billings, billing system reports, tariffs, and other regulatory
3942	filings and rules of regulatory authorities. The records Such
3943	record may be required to be made available to the department in
3944	an electronic format if when so kept by the dealer. The dealer
3945	may support the allocation of charges with books and records
3946	kept in the regular course of business covering the dealer's
3947	entire service area, including territories outside this state.
3948	During an audit, the department may reasonably require
3949	production of any additional books and records found necessary
3950	to assist in its determination.
3951	Section 26.  Subsection (3) of section 213.015, Florida
3952	Statutes, is amended to read:
3953	213.015  Taxpayer rights.--There is created a Florida
3954	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
3955	and property of Florida taxpayers are adequately safeguarded and
3956	protected during tax assessment, collection, and enforcement
3957	processes administered under the revenue laws of this state. The
3958	Taxpayer's Bill of Rights compiles, in one document, brief but
3959	comprehensive statements which explain, in simple, nontechnical
3960	terms, the rights and obligations of the Department of Revenue
3961	and taxpayers. Section 192.0105 provides additional rights
3962	afforded to payors of property taxes and assessments. The rights
3963	afforded taxpayers to ensure that their privacy and property are
3964	safeguarded and protected during tax assessment and collection
3965	are available only insofar as they are implemented in other
3966	parts of the Florida Statutes or rules of the Department of
3967	Revenue. The rights so guaranteed Florida taxpayers in the
3968	Florida Statutes and the departmental rules are:
3969	(3)  The right to be represented or advised by counsel or
3970	other qualified representatives at any time in administrative
3971	interactions with the department, the right to procedural
3972	safeguards with respect to recording of interviews during tax
3973	determination or collection processes conducted by the
3974	department, the right to be treated in a professional manner by
3975	department personnel, and the right to have audits, inspections
3976	of records, and interviews conducted at a reasonable time and
3977	place except in criminal and internal investigations (see ss.
3978	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
3979	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
3980	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
3981	Section 27.  Subsection (8) of section 551.102, Florida
3982	Statutes, is amended to read:
3983	551.102  Definitions.--As used in this chapter, the term:
3984	(8)  "Slot machine" means any mechanical or electrical
3985	contrivance, terminal that may or may not be capable of
3986	downloading slot games from a central server system, machine, or
3987	other device that, upon insertion of a coin, bill, ticket,
3988	token, or similar object or upon payment of any consideration
3989	whatsoever, including the use of an any electronic payment
3990	system except a credit card or debit card, is available to play
3991	or operate, the play or operation of which, whether by reason of
3992	skill or application of the element of chance, or both, may
3993	deliver or entitle the person or persons playing or operating
3994	the contrivance, terminal, machine, or other device to receive
3995	cash, billets, tickets, tokens, or electronic credits to be
3996	exchanged for cash or to receive merchandise or anything of
3997	value whatsoever, whether the payoff is made automatically from
3998	the machine or manually. The term includes associated equipment
3999	necessary to operate conduct the operation of the contrivance,
4000	terminal, machine, or other device. Slot machines may use
4001	spinning reels, video displays, or both. A slot machine is not a
4002	"coin-operated amusement machine" as defined in s. 212.02 s.
4003	212.02(24) or an amusement game or machine as described in s.
4004	849.161, and slot machines are not subject to the tax imposed by
4005	s. 212.05(1)(h).
4006	Section 28.  Paragraph (a) of subsection (1) of section
4007	790.0655, Florida Statutes, is amended to read:
4008	790.0655  Purchase and delivery of handguns; mandatory
4009	waiting period; exceptions; penalties.--
4010	(1)(a)  There shall be a mandatory 3-day waiting period,
4011	which shall be 3 days, excluding weekends and legal holidays,
4012	between the purchase and the delivery at retail of any handgun.
4013	"Purchase" means the transfer of money or other valuable
4014	consideration to the retailer. "Handgun" means a firearm capable
4015	of being carried and used by one hand, such as a pistol or
4016	revolver. "Retailer" has the same meaning as in s. 212.02 means
4017	and includes every person engaged in the business of making
4018	sales at retail or for distribution, or use, or consumption, or
4019	storage to be used or consumed in this state, as defined in s.
4020	212.02(13).
4021	Section 29.  Subsection (6) of section 212.0596, Florida
4022	Statutes, is repealed.
4023	Section 30.  It is the intent of the Legislature to urge
4024	the United States Congress to consider providing adequate
4025	protections to small businesses engaging in both offline and
4026	online transactions from added costs, administrative burdens,
4027	and requirements imposed on intermediaries relating to the
4028	collection and remittance of sales and use tax.
4029	Section 31.  Emergency rules.--The executive director of
4030	the Department of Revenue is authorized, and all conditions are
4031	deemed met, to adopt emergency rules, under ss. 120.536(1) and
4032	120.54(4), Florida Statutes, to implement this act.
4033	Notwithstanding any other law, the emergency rules shall remain
4034	effective for 6 months after the date of adoption and may be
4035	renewed during the pendency of procedures to adopt rules
4036	addressing the subject of the emergency rules.
4037	Section 32.  This act shall take effect July 1, 2008.

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