Florida Senate - 2009 SB 1134
By Senator Lynn
7-00467-09 20091134__
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
4 definitions; amending s. 212.03, F.S.; specifying
5 certain facilities that are exempt from the transient
6 rentals tax; amending ss. 212.0306, 212.04, and
7 212.0506, F.S.; deleting the application of brackets
8 for the calculation of sales and use taxes; amending
9 s. 212.05, F.S.; deleting criteria establishing
10 circumstances under which taxes on the lease or rental
11 of a motor vehicle are due; revising criteria
12 establishing circumstances under which taxes on the
13 sale of a prepaid calling arrangement are due;
14 increasing the tax on charges for the use of coin
15 operated amusement machines; deleting the application
16 of brackets for the calculation of sales and use
17 taxes; amending s. 212.054, F.S.; limiting the $5,000
18 cap on discretionary sales surtax to the sale of motor
19 vehicles, aircraft, boats, motor homes, manufactured
20 homes, modular homes, and mobile homes; specifying the
21 time at which changes in surtaxes may take effect;
22 providing criteria to determine the situs of certain
23 sales; providing for databases to identify taxing
24 jurisdictions; providing criteria to hold purchasers
25 harmless for failure to pay the correct amount of tax;
26 holding sellers harmless for failing to collect a tax
27 at a new rate under certain circumstances; amending s.
28 212.06, F.S.; defining terms; deleting provisions
29 relating to mail-order sales to conform; requiring
30 purchasers of direct mail to use direct mail forms;
31 providing criteria for determining the location of
32 transactions involving tangible personal property,
33 digital goods, or services and for the lease or rental
34 of tangible personal property; amending s. 212.07,
35 F.S.; providing for the creation of a taxability
36 matrix; providing immunity from liability for acts in
37 reliance of the taxability matrix; amending s. 212.08,
38 F.S.; revising exemptions from sales and use tax for
39 food and medical products; creating s. 212.094, F.S.;
40 providing a procedure for a purchaser to obtain a
41 refund of tax collected by a dealer; amending s.
42 212.12, F.S.; authorizing collection allowances for
43 certified service providers in accordance with the
44 Streamlined Sales and Use Tax Agreement; providing for
45 the computation of taxes due based on rounding instead
46 of brackets; amending s. 212.17, F.S.; providing
47 additional criteria for a dealer to claim a credit for
48 taxes paid relating to worthless accounts; amending s.
49 212.18, F.S.; authorizing the Department of Revenue to
50 waive the dealer registration fee for applications
51 submitted through the central electronic registration
52 system provided by member states of the Streamlined
53 Sales and Use Tax Agreement; amending s. 212.20, F.S.;
54 deleting procedures for refunds of tax paid on mail
55 order sales; creating s. 213.052, F.S.; providing for
56 notice of state sales or use tax changes; creating s.
57 213.0521, F.S.; providing the effective date for state
58 sales and use tax changes; creating 213.215, F.S.;
59 providing amnesty for uncollected or unpaid sales and
60 use taxes for sellers who register under the
61 Streamlined Sales and Use Tax Agreement; providing
62 exceptions to the amnesty; amending s. 213.256, F.S.;
63 providing definitions; providing for entry into
64 agreements with other states to simplify and
65 facilitate compliance with sales tax laws; providing
66 for certification of compliance with agreements;
67 creating s. 213.2562, F.S.; providing for the
68 department to review software submitted to the
69 governing board for certification as a certified
70 automated system; creating s. 213.2567, F.S.;
71 providing for the registration of sellers, the
72 certification of a person as a certified service
73 provider, and the certification of a software program
74 as a certified automated system by the governing board
75 under the Streamlined Sales and Use Tax Agreement;
76 declaring legislative intent; providing for the
77 adoption of emergency rules; amending ss. 11.45,
78 196.012, 202.18, 203.01, 212.031, 212.055, 212.15,
79 213.015, 218.245, 218.65, 288.1045, 288.1169, 551.102,
80 and 790.0655, F.S.; conforming cross-references;
81 repealing s. 212.0596, F.S., relating to provisions
82 pertaining to the taxation of mail-order sales;
83 providing an effective date.
84
85 Be It Enacted by the Legislature of the State of Florida:
86
87 Section 1. Section 212.02, Florida Statutes, is amended to
88 read:
89 212.02 Definitions.—The following terms and phrases when
90 used in this chapter have the meanings ascribed to them in this
91 section, except where the context clearly indicates a different
92 meaning. The term:
93 (1) The term “Admissions” means and includes the net sum of
94 money after deduction of any federal taxes for admitting a
95 person or vehicle or persons to any place of amusement, sport,
96 or recreation or for the privilege of entering or staying in any
97 place of amusement, sport, or recreation, including, but not
98 limited to, theaters, outdoor theaters, shows, exhibitions,
99 games, races, or any place where charge is made by way of sale
100 of tickets, gate charges, seat charges, box charges, season pass
101 charges, cover charges, greens fees, participation fees,
102 entrance fees, or other fees or receipts of anything of value
103 measured on an admission or entrance or length of stay or seat
104 box accommodations in any place where there is any exhibition,
105 amusement, sport, or recreation, and all dues and fees paid to
106 private clubs and membership clubs providing recreational or
107 physical fitness facilities, including, but not limited to,
108 golf, tennis, swimming, yachting, boating, athletic, exercise,
109 and fitness facilities, except physical fitness facilities owned
110 or operated by any hospital licensed under chapter 395.
111 (2) “Agricultural commodity” means horticultural,
112 aquacultural, poultry and farm products, and livestock and
113 livestock products.
114 (3) “Agricultural production” means the production of
115 plants and animals useful to humans, including the preparation,
116 planting, cultivating, or harvesting of these products or any
117 other practices necessary to accomplish production through the
118 harvest phase, which includes aquaculture, horticulture,
119 floriculture, viticulture, forestry, dairy, livestock, poultry,
120 bees, and all other forms of farm products and farm production.
121 (4) “Bundled transaction” means the retail sale of two or
122 more products, except real property and services to real
123 property, in which the products are otherwise distinct and
124 identifiable and the products are sold for one non-itemized
125 price. A bundled transaction does not include the sale of any
126 products in which the sales price varies, or is negotiable,
127 based on the selection by the purchaser of the products included
128 in the transaction.
129 (a) As used in this subsection, the term:
130 1. “Distinct and identifiable products” does not include:
131 a. Packaging, such as containers, boxes, sacks, bags, and
132 bottles or other materials, such as wrapping, labels, tags, and
133 instruction guides, which accompany the retail sale of the
134 products and are incidental or immaterial to the retail sale of
135 the products. Examples of packing that is incidental or
136 immaterial include grocery sacks, shoeboxes, dry cleaning
137 garment bags, and express delivery envelopes and boxes.
138 b. A product provided free of charge with the required
139 purchase of another product. A product is provided free of
140 charge if the sales price of the product purchased does not vary
141 depending on the inclusion of the product provided free of
142 charge.
143 2. “One non-itemized price” does not include a price that
144 is separately identified by product on binding sales or other
145 supporting sales-related documentation made available to the
146 customer in paper or electronic form, including, but not limited
147 to, an invoice, bill of sale, receipt, contract, service
148 agreement, lease agreement, periodic notice of rates and
149 services, rate card, or price list.
150 3. “De minimis” means that the seller's purchase price or
151 sales price of the taxable products is 10 percent or less of the
152 total purchase price or sales price of the bundled products.
153 a. Sellers shall use the purchase price or sales price of
154 the products to determine if the taxable products are de
155 minimus. Sellers may not use a combination of the purchase price
156 and sales price of the products to determine if the taxable
157 products are de minimus.
158 b. Sellers shall use the full term of a service contract to
159 determine if the taxable products are de minimis.
160 (b)1. A transaction that otherwise satisfies the definition
161 of a bundled transaction, as defined in this subsection, is not
162 a bundled transaction if it is:
163 a. The retail sale of tangible personal property and a
164 service in which the tangible personal property is essential to
165 the use of the service, is provided exclusively in connection
166 with the service, and the true object of the transaction is the
167 service;
168 b. The retail sale of services in which one service is
169 provided which is essential to the use or receipt of a second
170 service and the first service is provided exclusively in
171 connection with the second service and the true object of the
172 transaction is the second service;
173 c. A transaction that includes taxable products and
174 nontaxable products and the purchase price or sales price of the
175 taxable products is de minimis; or
176 d. The retail sale of exempt tangible personal property and
177 taxable personal property in which:
178 (I) The transaction includes food and food ingredients,
179 drugs, durable medical equipment, mobility-enhancing equipment,
180 over-the-counter drugs, prosthetic devices, or medical supplies;
181 and
182 (II) The seller's purchase price or sales price of the
183 taxable tangible personal property is 50 percent or less of the
184 total purchase price or sales price of the bundled tangible
185 personal property. Sellers may not use a combination of the
186 purchase price and sales price of the tangible personal property
187 to make the determination required in this paragraph.
188 2.a. Sellers shall use the purchase price or sales price of
189 the products to determine if the taxable products are de
190 minimus. Sellers may not use a combination of the purchase price
191 and sales price of the products to determine if the taxable
192 products are de minimus.
193 b. Sellers shall use the full term of a service contract to
194 determine if the taxable products are de minimis.
195 (5)(2) “Business” means any activity engaged in by any
196 person, or caused to be engaged in by him or her, with the
197 object of private or public gain, benefit, or advantage, either
198 direct or indirect. Except for the sales of any aircraft, boat,
199 mobile home, or motor vehicle, the term “business” shall not be
200 construed in this chapter to include occasional or isolated
201 sales or transactions involving tangible personal property or
202 services by a person who does not hold himself or herself out as
203 engaged in business or sales of unclaimed tangible personal
204 property under s. 717.122, but includes other charges for the
205 sale or rental of tangible personal property, sales of services
206 taxable under this chapter, sales of or charges of admission,
207 communication services, all rentals and leases of living
208 quarters, other than low-rent housing operated under chapter
209 421, sleeping or housekeeping accommodations in hotels,
210 apartment houses, roominghouses, tourist or trailer camps, and
211 all rentals of or licenses in real property, other than low-rent
212 housing operated under chapter 421, all leases or rentals of or
213 licenses in parking lots or garages for motor vehicles, docking
214 or storage spaces for boats in boat docks or marinas as defined
215 in this chapter and made subject to a tax imposed by this
216 chapter. The term “business” shall not be construed in this
217 chapter to include the leasing, subleasing, or licensing of real
218 property by one corporation to another if all of the stock of
219 both such corporations is owned, directly or through one or more
220 wholly owned subsidiaries, by a common parent corporation; the
221 property was in use prior to July 1, 1989, title to the property
222 was transferred after July 1, 1988, and before July 1, 1989,
223 between members of an affiliated group, as defined in s. 1504(a)
224 of the Internal Revenue Code of 1986, which group included both
225 such corporations and there is no substantial change in the use
226 of the property following the transfer of title; the leasing,
227 subleasing, or licensing of the property was required by an
228 unrelated lender as a condition of providing financing to one or
229 more members of the affiliated group; and the corporation to
230 which the property is leased, subleased, or licensed had sales
231 subject to the tax imposed by this chapter of not less than $667
232 million during the most recent 12-month period ended June 30.
233 Any tax on such sales, charges, rentals, admissions, or other
234 transactions made subject to the tax imposed by this chapter
235 shall be collected by the state, county, municipality, any
236 political subdivision, agency, bureau, or department, or other
237 state or local governmental instrumentality in the same manner
238 as other dealers, unless specifically exempted by this chapter.
239 (6) “Certified service provider” has the same meaning as
240 provided in s. 213.256.
241 (7)(3) The terms “cigarettes,” “tobacco,” or “tobacco
242 products” referred to in this chapter include all such products
243 as are defined or may be hereafter defined by the laws of the
244 state.
245 (8) “Coin-operated amusement machine” means any machine
246 operated by coin, slug, token, coupon, or similar device for the
247 purposes of entertainment or amusement. The term includes, but
248 is not limited to, coin-operated pinball machines, music
249 machines, juke boxes, mechanical games, video games, arcade
250 games, billiard tables, moving picture viewers, shooting
251 galleries, and all other similar amusement devices.
252 (9) “Computer” means an electronic device that accepts
253 information in digital or similar form and manipulates such
254 information for a result based on a sequence of instructions.
255 (10) “Computer software” means a set of coded instructions
256 designed to cause a computer or automatic data processing
257 equipment to perform a task.
258 (11)(4) “Cost price” means the actual cost of articles of
259 tangible personal property without any deductions therefrom on
260 account of the cost of materials used, labor or service costs,
261 transportation charges, or any expenses whatsoever.
262 (12) “Delivery charges” means charges by the seller of
263 personal property or services for preparation and delivery to a
264 location designated by the purchaser of such property or
265 services, including, but not limited to, transportation,
266 shipping, postage, handling, crating, and packing. The term does
267 not include the charges for delivery of direct mail if the
268 charges are separately stated on an invoice or similar billing
269 document given to the purchaser. If a shipment includes exempt
270 property and taxable property, the seller shall tax only the
271 percentage of the delivery charge allocated to the taxable
272 property. The seller may allocate the delivery charge by using:
273 (a) A percentage based on the total sales price of the
274 taxable property compared to the sales price of all property in
275 the shipment; or
276 (b) A percentage based on the total weight of the taxable
277 property compared to the total weight of all property in the
278 shipment.
279 (13)(5) The term “Department” means the Department of
280 Revenue.
281 (14) “Diesel fuel” means any liquid product, gas product,
282 or any combination thereof, which is used in an internal
283 combustion engine or motor to propel any form of vehicle,
284 machine, or mechanical contrivance. The term includes, but is
285 not limited to, all forms of fuel commonly or commercially known
286 or sold as diesel fuel or kerosene. However, the term does not
287 include butane gas, propane gas, or any other form of liquefied
288 petroleum gas or compressed natural gas.
289 (15) “Direct mail” means printed material delivered or
290 distributed by the United States Postal Service or other
291 delivery service to a mass audience or to addressees on a
292 mailing list provided by the purchaser or at the direction of
293 the purchaser when the cost of the items are not billed directly
294 to the recipients. The term includes tangible personal property
295 supplied directly or indirectly by the purchaser to the direct
296 mail seller for inclusion in the package containing the printed
297 material. The term does not include multiple items of printed
298 material delivered to a single address.
299 (16) “Electronic” means relating to technology having
300 electrical, digital, magnetic, wireless, optical,
301 electromagnetic, or similar capabilities.
302 (17)(6) “Enterprise zone” means an area of the state
303 designated pursuant to s. 290.0065. This subsection expires on
304 the date specified in s. 290.016 for the expiration of the
305 Florida Enterprise Zone Act.
306 (18)(7) “Factory-built building” means a structure
307 manufactured in a manufacturing facility for installation or
308 erection as a finished building; “factory-built building”
309 includes, but is not limited to, residential, commercial,
310 institutional, storage, and industrial structures.
311 (19) “Farmer” means a person who is directly engaged in the
312 business of producing crops, livestock, or other agricultural
313 commodities. The term includes, but is not limited to, horse
314 breeders, nurserymen, dairy farmers, poultry farmers, cattle
315 ranchers, apiarists, and persons raising fish.
316 (20) “Forest” means the land stocked by trees of any size
317 used in the production of forest products, or formerly having
318 such tree cover, and not currently developed for nonforest use.
319 (21)(8) “In this state” or “in the state” means within the
320 state boundaries of Florida as defined in s. 1, Art. II of the
321 State Constitution and includes all territory within these
322 limits owned by or ceded to the United States.
323 (22)(9) The term “intoxicating beverages” or “alcoholic
324 beverages” referred to in this chapter includes all such
325 beverages as are so defined or may be hereafter defined by the
326 laws of the state.
327 (23)(10) “Lease,” “let,” or “rental” means leasing or
328 renting of living quarters or sleeping or housekeeping
329 accommodations in hotels, apartment houses, roominghouses,
330 tourist or trailer camps and real property, the same being
331 defined as follows:
332 (a) Every building or other structure kept, used,
333 maintained, or advertised as, or held out to the public to be, a
334 place where sleeping accommodations are supplied for pay to
335 transient or permanent guests or tenants, in which 10 or more
336 rooms are furnished for the accommodation of such guests, and
337 having one or more dining rooms or cafes where meals or lunches
338 are served to such transient or permanent guests; such sleeping
339 accommodations and dining rooms or cafes being conducted in the
340 same building or buildings in connection therewith, shall, for
341 the purpose of this chapter, be deemed a hotel.
342 (b) Any building, or part thereof, where separate
343 accommodations for two or more families living independently of
344 each other are supplied to transient or permanent guests or
345 tenants shall for the purpose of this chapter be deemed an
346 apartment house.
347 (c) Every house, boat, vehicle, motor court, trailer court,
348 or other structure or any place or location kept, used,
349 maintained, or advertised as, or held out to the public to be, a
350 place where living quarters or sleeping or housekeeping
351 accommodations are supplied for pay to transient or permanent
352 guests or tenants, whether in one or adjoining buildings, shall
353 for the purpose of this chapter be deemed a roominghouse.
354 (d) In all hotels, apartment houses, and roominghouses
355 within the meaning of this chapter, the parlor, dining room,
356 sleeping porches, kitchen, office, and sample rooms shall be
357 construed to mean “rooms.”
358 (e) A “tourist camp” is a place where two or more tents,
359 tent houses, or camp cottages are located and offered by a
360 person or municipality for sleeping or eating accommodations,
361 most generally to the transient public for either a direct money
362 consideration or an indirect benefit to the lessor or owner in
363 connection with a related business.
364 (f) A “trailer camp,” “mobile home park,” or “recreational
365 vehicle park” is a place where space is offered, with or without
366 service facilities, by any persons or municipality to the public
367 for the parking and accommodation of two or more automobile
368 trailers, mobile homes, or recreational vehicles which are used
369 for lodging, for either a direct money consideration or an
370 indirect benefit to the lessor or owner in connection with a
371 related business, such space being hereby defined as living
372 quarters, and the rental price thereof shall include all service
373 charges paid to the lessor.
374 (g)1. “Lease,” “let,” or “rental” also means any transfer
375 of possession or control of tangible personal property for a
376 fixed or indeterminate term for consideration. A clause for a
377 future option to purchase or to extend an agreement does not
378 preclude an agreement from being a lease or rental. This
379 definition shall be used for purposes of the sales and use tax
380 regardless of whether a transaction is characterized as a lease
381 or rental under generally accepted accounting principles, the
382 Internal Revenue Code, the Uniform Commercial Code, or any other
383 provisions of federal, state, or local law. These terms include
384 agreements covering motor vehicles and trailers if the amount of
385 consideration may be increased or decreased by reference to the
386 amount realized upon sale or disposition of the property as
387 provided in 26 U.S.C. s. 7701(h)(1). These terms do not include:
388 a. A transfer of possession or control of property under a
389 security agreement or deferred payment plan that requires the
390 transfer of title upon completion of the required payments;
391 b. A transfer of possession or control of property under an
392 agreement that requires the transfer of title upon completion of
393 required payments and payment of an option price does not exceed
394 the greater of $100 or 1 percent of the total required payments;
395 or
396 c. The provision of tangible personal property along with
397 an operator for a fixed or indeterminate period of time. A
398 condition of this exclusion is that the operator is necessary
399 for the equipment to perform as designed. For the purpose of
400 this sub-subparagraph, an operator must do more than maintain,
401 inspect, or set up the tangible personal property the leasing or
402 rental of tangible personal property and the possession or use
403 thereof by the lessee or rentee for a consideration, without
404 transfer of the title of such property, except as expressly
405 provided to the contrary herein.
406 2. The term “lease,” “let,” or “rental” does not include
407 mean hourly, daily, or mileage charges, to the extent that such
408 charges are subject to the jurisdiction of the United States
409 Interstate Commerce Commission, if when such charges are paid by
410 reason of the presence of railroad cars owned by another on the
411 tracks of the taxpayer, or charges made pursuant to car service
412 agreements.
413 3. The term “lease,” “let,” “rental,” or “license” does not
414 include payments made to an owner of high-voltage bulk
415 transmission facilities in connection with the possession or
416 control of such facilities by a regional transmission
417 organization, independent system operator, or similar entity
418 under the jurisdiction of the Federal Energy Regulatory
419 Commission. However, where two taxpayers, in connection with the
420 interchange of facilities, rent or lease property, each to the
421 other, for use in providing or furnishing any of the services
422 mentioned in s. 166.231, the term “lease or rental” means only
423 the net amount of rental involved.
424 (h) “Real property” means the surface land, improvements
425 thereto, and fixtures, and is synonymous with “realty” and “real
426 estate.”
427 (i) “License,” as used in this chapter with reference to
428 the use of real property, means the granting of a privilege to
429 use or occupy a building or a parcel of real property for any
430 purpose.
431 (j) Privilege, franchise, or concession fees, or fees for a
432 license to do business, paid to an airport are not payments for
433 leasing, letting, renting, or granting a license for the use of
434 real property.
435 (24) “Livestock” includes all animals of the equine,
436 bovine, or swine class, including goats, sheep, mules, horses,
437 hogs, cattle, ostriches, and other grazing animals raised for
438 commercial purposes. The term also includes fish raised for
439 commercial purposes.
440 (25)(a) “Model 1 seller” has the same meaning as provided
441 in s. 213.256.
442 (b) “Model 2 seller” has the same meaning as provided in s.
443 213.256.
444 (c) “Model 3 seller” has the same meaning as provided in s.
445 213.256.
446 (26)(11) “Motor fuel” means and includes what is commonly
447 known and sold as gasoline and fuels containing a mixture of
448 gasoline and other products.
449 (27)(12) “Person” includes any individual, firm,
450 copartnership, joint adventure, association, corporation,
451 estate, trust, business trust, receiver, syndicate, or other
452 group or combination acting as a unit and also includes any
453 political subdivision, municipality, state agency, bureau, or
454 department and includes the plural as well as the singular
455 number.
456 (28) “Power farm equipment” means moving or stationary
457 equipment that contains within itself the means for its own
458 propulsion or power and moving or stationary equipment that is
459 dependent upon an external power source to perform its
460 functions.
461 (29) “Prewritten computer software” means computer
462 software, including prewritten upgrades, which is not designed
463 and developed by the author or other creator to the
464 specifications of a specific purchaser. The combining of two or
465 more prewritten computer software programs or prewritten
466 portions of such programs does not cause the combination to be
467 other than prewritten computer software. Prewritten computer
468 software includes software designed and developed by the author
469 or other creator to the specifications of a specific purchaser
470 when such software is sold to a person other than the specific
471 purchaser. Where a person modifies or enhances computer software
472 of which the person is not the author or creator, the person
473 shall be deemed to be the author or creator only of such
474 person's modifications or enhancements. Prewritten computer
475 software or a prewritten portion of such software which is
476 modified or enhanced to any degree, if such modification or
477 enhancement is designed and developed to the specifications of a
478 specific purchaser, remains prewritten computer software.
479 However, prewritten computer software does not include software
480 that has been modified or enhanced for a particular purchaser if
481 the charge for the enhancement is reasonable and separately
482 stated on the invoice or other statement of price given to the
483 purchaser.
484 (30) “Product transferred electronically” means a product,
485 except computer software, which was obtained by a purchaser by
486 means other than the purchase of tangible storage media.
487 (31) “Qualified aircraft” means any aircraft having a
488 maximum certified takeoff weight of less than 10,000 pounds and
489 equipped with twin turbofan engines that meet Stage IV noise
490 requirements which is used by a business operating as an on
491 demand air carrier under Federal Aviation Administration
492 Regulation Title 14, chapter I, part 135, Code of Federal
493 Regulations, which owns or leases and operates a fleet of at
494 least 25 of such aircraft in this state.
495 (32)(13) “Retailer” means and includes every person engaged
496 in the business of making sales at retail or for distribution,
497 or use, or consumption, or storage to be used or consumed in
498 this state.
499 (33)(14)(a) “Retail sale” or a “sale at retail” means a
500 sale to a consumer or to any person for any purpose other than
501 for resale in the form of tangible personal property or services
502 taxable under this chapter, and includes all such transactions
503 that may be made in lieu of retail sales or sales at retail. A
504 sale for resale includes a sale of qualifying property. As used
505 in this paragraph, the term “qualifying property” means tangible
506 personal property, other than electricity, which is used or
507 consumed by a government contractor in the performance of a
508 qualifying contract as defined in s. 212.08(17)(c), to the
509 extent that the cost of the property is allocated or charged as
510 a direct item of cost to such contract, title to which property
511 vests in or passes to the government under the contract. The
512 term “government contractor” includes prime contractors and
513 subcontractors. As used in this paragraph, a cost is a “direct
514 item of cost” if it is a “direct cost” as defined in 48 C.F.R.
515 s. 9904.418-30(a)(2), or similar successor provisions, including
516 costs identified specifically with a particular contract.
517 (b) The terms “Retail sales,” “sales at retail,” “use,”
518 “storage,” and “consumption” include the sale, use, storage, or
519 consumption of all tangible advertising materials imported or
520 caused to be imported into this state. Tangible advertising
521 material includes displays, display containers, brochures,
522 catalogs, price lists, point-of-sale advertising, and technical
523 manuals or any tangible personal property which does not
524 accompany the product to the ultimate consumer.
525 (c) “Retail sales,” “sale at retail,” “use,” “storage,” and
526 “consumption” do not include materials, containers, labels,
527 sacks, bags, or similar items intended to accompany a product
528 sold to a customer without which delivery of the product would
529 be impracticable because of the character of the contents and be
530 used one time only for packaging tangible personal property for
531 sale or for the convenience of the customer or for packaging in
532 the process of providing a service taxable under this chapter.
533 When a separate charge for packaging materials is made, the
534 charge shall be considered part of the sales price or rental
535 charge for purposes of determining the applicability of tax. The
536 terms do not include the sale, use, storage, or consumption of
537 industrial materials, including chemicals and fuels except as
538 provided herein, for future processing, manufacture, or
539 conversion into articles of tangible personal property for
540 resale when such industrial materials, including chemicals and
541 fuels except as provided herein, become a component or
542 ingredient of the finished product. However, the terms include
543 the sale, use, storage, or consumption of tangible personal
544 property, including machinery and equipment or parts thereof,
545 purchased electricity, and fuels used to power machinery, when
546 such items are used and dissipated in fabricating, converting,
547 or processing tangible personal property for sale, even though
548 they may become ingredients or components of the tangible
549 personal property for sale through accident, wear, tear,
550 erosion, corrosion, or similar means. The terms do not include
551 the sale of materials to a registered repair facility for use in
552 repairing a motor vehicle, airplane, or boat, when such
553 materials are incorporated into and sold as part of the repair.
554 Such a sale shall be deemed a purchase for resale by the repair
555 facility, even though every material is not separately stated or
556 separately priced on the repair invoice.
557 (d) “Gross sales” means the sum total of all sales of
558 tangible personal property as defined herein, without any
559 deduction whatsoever of any kind or character, except as
560 provided in this chapter.
561 (e) The term “Retail sale” includes a mail order sale, as
562 defined in s. 212.0596(1).
563 (34)(15) “Sale” means and includes:
564 (a) Any transfer of title or possession, or both, exchange,
565 barter, license, lease, or rental, conditional or otherwise, in
566 any manner or by any means whatsoever, of tangible personal
567 property for a consideration.
568 (b) The rental of living quarters or sleeping or
569 housekeeping accommodations in hotels, apartment houses or
570 roominghouses, or tourist or trailer camps, as hereinafter
571 defined in this chapter.
572 (c) The producing, fabricating, processing, printing, or
573 imprinting of tangible personal property for a consideration for
574 consumers who furnish either directly or indirectly the
575 materials used in the producing, fabricating, processing,
576 printing, or imprinting.
577 (d) The furnishing, preparing, or serving for a
578 consideration of any tangible personal property for consumption
579 on or off the premises of the person furnishing, preparing, or
580 serving such tangible personal property which includes the sale
581 of meals or prepared food by an employer to his or her
582 employees.
583 (e) A transaction whereby the possession of property is
584 transferred but the seller retains title as security for the
585 payment of the price.
586 (35)(a)(16) “Sales price” applies to the measure subject to
587 the tax imposed by this chapter and means the total amount of
588 consideration, including cash, credit, property, and services,
589 for which tangible personal property or personal services are
590 sold, leased, or rented, valued in money, whether received in
591 money or otherwise, without any deduction for the following:
592 1. The seller's cost of the property sold;
593 2. The cost of materials used, labor or service cost,
594 interest, losses, all costs of transportation to the seller, all
595 taxes imposed on the seller, and any other expense of the
596 seller;
597 3. Charges by the seller for any services necessary to
598 complete the sale, other than delivery and installation charges;
599 4. Delivery charges; or
600 5. Installation charges.
601 (b) “Sales price” does not include:
602 1. Trade-ins allowed and taken at the time of sale if the
603 amount is separately stated on the invoice, bill of sale, or
604 similar document given to the purchaser;
605 2. Discounts, including cash, term, or coupons, which are
606 not reimbursed by a third party, are allowed by a seller, and
607 taken by a purchaser at the time of sale;
608 3. Interest, financing, and carrying charges from credit
609 extended on the sale of personal property or services, if the
610 amount is separately stated on the invoice, bill of sale, or
611 similar document given to the purchaser;
612 4. Any taxes legally imposed directly on the consumer which
613 are separately stated on the invoice, bill of sale, or similar
614 document given to the purchaser; or means the total amount paid
615 for tangible personal property, including any services that are
616 a part of the sale, valued in money, whether paid in money or
617 otherwise, and includes any amount for which credit is given to
618 the purchaser by the seller, without any deduction therefrom on
619 account of the cost of the property sold, the cost of materials
620 used, labor or service cost, interest charged, losses, or any
621 other expense whatsoever. “Sales price” also includes the
622 consideration for a transaction which requires both labor and
623 material to alter, remodel, maintain, adjust, or repair tangible
624 personal property. Trade-ins or discounts allowed and taken at
625 the time of sale shall not be included within the purview of
626 this subsection. “Sales price” also includes the full face value
627 of any coupon used by a purchaser to reduce the price paid to a
628 retailer for an item of tangible personal property; where the
629 retailer will be reimbursed for such coupon, in whole or in
630 part, by the manufacturer of the item of tangible personal
631 property; or whenever it is not practicable for the retailer to
632 determine, at the time of sale, the extent to which
633 reimbursement for the coupon will be made. The term “sales
634 price” does not include federal excise taxes imposed upon the
635 retailer on the sale of tangible personal property. The term
636 “sales price” does include federal manufacturers' excise taxes,
637 even if the federal tax is listed as a separate item on the
638 invoice. To the extent required by federal law, the term “sales
639 price” does not include
640 5. Charges for Internet access services which are not
641 itemized on the customer's bill, but which can be reasonably
642 identified from the selling dealer's books and records kept in
643 the regular course of business. The dealer may support the
644 allocation of charges with books and records kept in the regular
645 course of business covering the dealer's entire service area,
646 including territories outside this state.
647 (36) “Sea trial” means a voyage for the purpose of testing
648 repair or modification work, which is in length and scope
649 reasonably necessary to test repairs or modifications, or a
650 voyage for the purpose of ascertaining the seaworthiness of a
651 vessel. If the sea trial is to test repair or modification work,
652 the owner or repair facility shall certify, in a form required
653 by the department, what repairs have been tested. The owner and
654 the repair facility may also be required to certify that the
655 length and scope of the voyage were reasonably necessary to test
656 the repairs or modifications.
657 (37) “Seller” means a person making sales, leases, or
658 rentals of personal property or services.
659 (38) “Solar energy system” means the equipment and
660 requisite hardware that provide and are used for collecting,
661 transferring, converting, storing, or using incident solar
662 energy for water heating, space heating, cooling, or other
663 applications that would otherwise require the use of a
664 conventional source of energy such as petroleum products,
665 natural gas, manufactured gas, or electricity.
666 (39) “Space flight” means any flight designed for
667 suborbital, orbital, or interplanetary travel of a space
668 vehicle, satellite, or station of any kind.
669 (40) “Spaceport activities” means activities directed or
670 sponsored by Space Florida on spaceport territory pursuant to
671 its powers and responsibilities under the Space Florida Act.
672 (17) “Diesel fuel” means any liquid product, gas product,
673 or combination thereof used in an internal combustion engine or
674 motor to propel any form of vehicle, machine, or mechanical
675 contrivance. This term includes, but is not limited to, all
676 forms of fuel commonly or commercially known or sold as diesel
677 fuel or kerosene. However, the term “diesel fuel” does not
678 include butane gas, propane gas, or any other form of liquefied
679 petroleum gas or compressed natural gas.
680 (41)(18) “Storage” means and includes any keeping or
681 retention in this state of tangible personal property for use or
682 consumption in this state or for any purpose other than sale at
683 retail in the regular course of business.
684 (42) “Streamlined Sales and Use Tax Agreement“ has the same
685 meaning as in s. 213.256.
686 (43)(19) “Tangible personal property” means and includes
687 personal property which may be seen, weighed, measured, or
688 touched or is in any manner perceptible to the senses, including
689 electric power or energy, water, gas, steam, prewritten computer
690 software, boats, motor vehicles and mobile homes as defined in
691 s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
692 other types of vehicles. The term “tangible personal property”
693 does not include stocks, bonds, notes, insurance, or other
694 obligations or securities, any product transferred
695 electronically, or pari-mutuel tickets sold or issued under the
696 racing laws of the state.
697 (44)(20) “Use” means and includes the exercise of any right
698 or power over tangible personal property incident to the
699 ownership thereof, or interest therein, except that it does not
700 include the sale at retail of that property in the regular
701 course of business. The term “use” does not include:
702 (a) The loan of an automobile by a motor vehicle dealer to
703 a high school for use in its driver education and safety
704 program. The term “use” does not include; or
705 (b) A contractor's use of “qualifying property” as defined
706 by paragraph (33)(a) paragraph (14)(a).
707 (45)(21) The term “Use tax” referred to in this chapter
708 includes the use, the consumption, the distribution, and the
709 storage as herein defined.
710 (46) “Voluntary seller” or “volunteer seller” means a
711 seller that is not required to register in this state to collect
712 the tax imposed by this chapter.
713 (22) “Spaceport activities” means activities directed or
714 sponsored by Space Florida on spaceport territory pursuant to
715 its powers and responsibilities under the Space Florida Act.
716 (23) “Space flight” means any flight designed for
717 suborbital, orbital, or interplanetary travel of a space
718 vehicle, satellite, or station of any kind.
719 (24) “Coin-operated amusement machine” means any machine
720 operated by coin, slug, token, coupon, or similar device for the
721 purposes of entertainment or amusement. The term includes, but
722 is not limited to, coin-operated pinball machines, music
723 machines, juke boxes, mechanical games, video games, arcade
724 games, billiard tables, moving picture viewers, shooting
725 galleries, and all other similar amusement devices.
726 (25) “Sea trial” means a voyage for the purpose of testing
727 repair or modification work, which is in length and scope
728 reasonably necessary to test repairs or modifications, or a
729 voyage for the purpose of ascertaining the seaworthiness of a
730 vessel. If the sea trial is to test repair or modification work,
731 the owner or repair facility shall certify, in a form required
732 by the department, what repairs have been tested. The owner and
733 the repair facility may also be required to certify that the
734 length and scope of the voyage were reasonably necessary to test
735 the repairs or modifications.
736 (26) “Solar energy system” means the equipment and
737 requisite hardware that provide and are used for collecting,
738 transferring, converting, storing, or using incident solar
739 energy for water heating, space heating, cooling, or other
740 applications that would otherwise require the use of a
741 conventional source of energy such as petroleum products,
742 natural gas, manufactured gas, or electricity.
743 (27) “Agricultural commodity” means horticultural,
744 aquacultural, poultry and farm products, and livestock and
745 livestock products.
746 (28) “Farmer” means a person who is directly engaged in the
747 business of producing crops, livestock, or other agricultural
748 commodities. The term includes, but is not limited to, horse
749 breeders, nurserymen, dairy farmers, poultry farmers, cattle
750 ranchers, apiarists, and persons raising fish.
751 (29) “Livestock” includes all animals of the equine,
752 bovine, or swine class, including goats, sheep, mules, horses,
753 hogs, cattle, ostriches, and other grazing animals raised for
754 commercial purposes. The term “livestock” shall also include
755 fish raised for commercial purposes.
756 (30) “Power farm equipment” means moving or stationary
757 equipment that contains within itself the means for its own
758 propulsion or power and moving or stationary equipment that is
759 dependent upon an external power source to perform its
760 functions.
761 (31) “Forest” means the land stocked by trees of any size
762 used in the production of forest products, or formerly having
763 such tree cover, and not currently developed for nonforest use.
764 (32) “Agricultural production” means the production of
765 plants and animals useful to humans, including the preparation,
766 planting, cultivating, or harvesting of these products or any
767 other practices necessary to accomplish production through the
768 harvest phase, and includes aquaculture, horticulture,
769 floriculture, viticulture, forestry, dairy, livestock, poultry,
770 bees, and any and all forms of farm products and farm
771 production.
772 (33) “Qualified aircraft” means any aircraft having a
773 maximum certified takeoff weight of less than 10,000 pounds and
774 equipped with twin turbofan engines that meet Stage IV noise
775 requirements that is used by a business operating as an on
776 demand air carrier under Federal Aviation Administration
777 Regulation Title 14, chapter I, part 135, Code of Federal
778 Regulations, that owns or leases and operates a fleet of at
779 least 25 of such aircraft in this state.
780 Section 2. Paragraph (c) of subsection (7) of section
781 212.03, Florida Statutes, is amended to read:
782 212.03 Transient rentals tax; rate, procedure, enforcement,
783 exemptions.—
784 (7)
785 (c) The rental of facilities in a trailer camp, mobile home
786 park, or recreational vehicle park facilities, as defined in s.
787 212.02(23) s. 212.02(10)(f), which are intended primarily for
788 rental as a principal or permanent place of residence is exempt
789 from the tax imposed by this chapter. The rental of such
790 facilities that primarily serve transient guests is not exempt
791 by this subsection. In the application of this law, or in making
792 any determination against the exemption, the department shall
793 consider the facility as primarily serving transient guests
794 unless the facility owner makes a verified declaration on a form
795 prescribed by the department that more than half of the total
796 rental units available are occupied by tenants who have a
797 continuous residence in excess of 3 months. The owner of a
798 facility declared to be exempt by this paragraph must make a
799 determination of the taxable status of the facility at the end
800 of the owner's accounting year using any consecutive 3-month
801 period at least one month of which is in the accounting year.
802 The owner must use a selected consecutive 3-month period during
803 each annual redetermination. In the event that an exempt
804 facility no longer qualifies for exemption by this paragraph,
805 the owner must notify the department on a form prescribed by the
806 department by the 20th day of the first month of the owner's
807 next succeeding accounting year that the facility no longer
808 qualifies for such exemption. The tax levied by this section
809 shall apply to the rental of facilities that no longer qualify
810 for exemption under this paragraph beginning the first day of
811 the owner's next succeeding accounting year. The provisions of
812 this paragraph do not apply to mobile home lots regulated under
813 chapter 723.
814 Section 3. Subsection (6) of section 212.0306, Florida
815 Statutes, is amended to read:
816 212.0306 Local option food and beverage tax; procedure for
817 levying; authorized uses; administration.—
818 (6) Any county levying a tax authorized by this section
819 must locally administer the tax using the powers and duties
820 enumerated for local administration of the tourist development
821 tax by s. 125.0104, 1992 Supplement to the Florida Statutes
822 1991. The county's ordinance shall also provide for brackets
823 applicable to taxable transactions.
824 Section 4. Paragraph (b) of subsection (1) of section
825 212.04, Florida Statutes, is amended to read:
826 212.04 Admissions tax; rate, procedure, enforcement.—
827 (1)
828 (b) For the exercise of such privilege, a tax is levied at
829 the rate of 6 percent of sales price, or the actual value
830 received from such admissions, which 6 percent shall be added to
831 and collected with all such admissions from the purchaser
832 thereof, and such tax shall be paid for the exercise of the
833 privilege as defined in the preceding paragraph. Each ticket
834 must show on its face the actual sales price of the admission,
835 or each dealer selling the admission must prominently display at
836 the box office or other place where the admission charge is made
837 a notice disclosing the price of the admission, and the tax
838 shall be computed and collected on the basis of the actual price
839 of the admission charged by the dealer. The sale price or actual
840 value of admission shall, for the purpose of this chapter, be
841 that price remaining after deduction of federal taxes and state
842 or locally imposed or authorized seat surcharges, taxes, or
843 fees, if any, imposed upon such admission. The sale price or
844 actual value does not include separately stated ticket service
845 charges that are imposed by a facility ticket office or a
846 ticketing service and added to a separately stated, established
847 ticket price. The rate of tax on each admission shall be
848 according to the brackets established by s. 212.12(9).
849 Section 5. Subsections (6), (7), (8), (9), (10), and (11)
850 of section 212.0506, Florida Statutes, are amended to read:
851 212.0506 Taxation of service warranties.—
852 (6) This tax shall be due and payable according to the
853 brackets set forth in s. 212.12.
854 (6)(7) This tax shall not apply to any portion of the
855 consideration received by any person in connection with the
856 issuance of any service warranty contract upon which such person
857 is required to pay any premium tax imposed under the Florida
858 Insurance Code or under s. 634.313(1).
859 (7)(8) If a transaction involves both the issuance of a
860 service warranty that is subject to such tax and the issuance of
861 a warranty, guaranty, extended warranty or extended guaranty,
862 contract, agreement, or other written promise that is not
863 subject to such tax, the consideration shall be separately
864 identified and stated with respect to the taxable and nontaxable
865 portions of the transaction. If the consideration is separately
866 apportioned and identified in good faith, such tax shall apply
867 to the transaction to the extent that the consideration received
868 or to be received in connection with the transaction is payment
869 for a service warranty subject to such tax. If the consideration
870 is not apportioned in good faith, the department may reform the
871 contract; such reformation by the department is to be considered
872 prima facie correct, and the burden to show the contrary rests
873 upon the dealer. If the consideration for such a transaction is
874 not separately identified and stated, the entire transaction is
875 taxable.
876 (8)(9) Any claim which arises under a service warranty
877 taxable under this section, which claim is paid directly by the
878 person issuing such warranty, is not subject to any tax imposed
879 under this chapter.
880 (9)(10) Materials and supplies used in the performance of a
881 factory or manufacturer's warranty are exempt if the contract is
882 furnished at no extra charge with the equipment guaranteed
883 thereunder and such materials and supplies are paid for by the
884 factory or manufacturer.
885 (10)(11) Any duties imposed by this chapter upon dealers of
886 tangible personal property with respect to collecting and
887 remitting taxes; making returns; keeping books, records, and
888 accounts; and complying with the rules and regulations of the
889 department apply to all dealers as defined in s. 212.06(2)(l).
890 Section 6. Section 212.05, Florida Statutes, is amended to
891 read:
892 212.05 Sales, storage, use tax.—It is hereby declared to be
893 the legislative intent that every person is exercising a taxable
894 privilege who engages in the business of selling tangible
895 personal property at retail in this state, including the
896 business of making mail order sales, or who rents or furnishes
897 any of the things or services taxable under this chapter, or who
898 stores for use or consumption in this state any item or article
899 of tangible personal property as defined herein and who leases
900 or rents such property within the state.
901 (1) For the exercise of such privilege, a tax is levied on
902 each taxable transaction or incident, which tax is due and
903 payable as follows:
904 (a)1.a. At the rate of 6 percent of the sales price of each
905 item or article of tangible personal property when sold at
906 retail in this state, computed on each taxable sale for the
907 purpose of remitting the amount of tax due the state, and
908 including each and every retail sale.
909 b. Each occasional or isolated sale of an aircraft, boat,
910 mobile home, or motor vehicle of a class or type which is
911 required to be registered, licensed, titled, or documented in
912 this state or by the United States Government shall be subject
913 to tax at the rate provided in this paragraph. The department
914 shall by rule adopt any nationally recognized publication for
915 valuation of used motor vehicles as the reference price list for
916 any used motor vehicle which is required to be licensed pursuant
917 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
918 party to an occasional or isolated sale of such a vehicle
919 reports to the tax collector a sales price which is less than 80
920 percent of the average loan price for the specified model and
921 year of such vehicle as listed in the most recent reference
922 price list, the tax levied under this paragraph shall be
923 computed by the department on such average loan price unless the
924 parties to the sale have provided to the tax collector an
925 affidavit signed by each party, or other substantial proof,
926 stating the actual sales price. Any party to such sale who
927 reports a sales price less than the actual sales price is guilty
928 of a misdemeanor of the first degree, punishable as provided in
929 s. 775.082 or s. 775.083. The department shall collect or
930 attempt to collect from such party any delinquent sales taxes.
931 In addition, such party shall pay any tax due and any penalty
932 and interest assessed plus a penalty equal to twice the amount
933 of the additional tax owed. Notwithstanding any other provision
934 of law, the Department of Revenue may waive or compromise any
935 penalty imposed pursuant to this subparagraph.
936 2. This paragraph does not apply to the sale of a boat or
937 aircraft by or through a registered dealer under this chapter to
938 a purchaser who, at the time of taking delivery, is a
939 nonresident of this state, does not make his or her permanent
940 place of abode in this state, and is not engaged in carrying on
941 in this state any employment, trade, business, or profession in
942 which the boat or aircraft will be used in this state, or is a
943 corporation none of the officers or directors of which is a
944 resident of, or makes his or her permanent place of abode in,
945 this state, or is a noncorporate entity that has no individual
946 vested with authority to participate in the management,
947 direction, or control of the entity's affairs who is a resident
948 of, or makes his or her permanent abode in, this state. For
949 purposes of this exemption, either a registered dealer acting on
950 his or her own behalf as seller, a registered dealer acting as
951 broker on behalf of a seller, or a registered dealer acting as
952 broker on behalf of the purchaser may be deemed to be the
953 selling dealer. This exemption shall not be allowed unless:
954 a. The purchaser removes a qualifying boat, as described in
955 sub-subparagraph f., from the state within 90 days after the
956 date of purchase or the purchaser removes a nonqualifying boat
957 or an aircraft from this state within 10 days after the date of
958 purchase or, when the boat or aircraft is repaired or altered,
959 within 20 days after completion of the repairs or alterations;
960 b. The purchaser, within 30 days from the date of
961 departure, shall provide the department with written proof that
962 the purchaser licensed, registered, titled, or documented the
963 boat or aircraft outside the state. If such written proof is
964 unavailable, within 30 days the purchaser shall provide proof
965 that the purchaser applied for such license, title,
966 registration, or documentation. The purchaser shall forward to
967 the department proof of title, license, registration, or
968 documentation upon receipt.
969 c. The purchaser, within 10 days of removing the boat or
970 aircraft from Florida, shall furnish the department with proof
971 of removal in the form of receipts for fuel, dockage, slippage,
972 tie-down, or hangaring from outside of Florida. The information
973 so provided must clearly and specifically identify the boat or
974 aircraft;
975 d. The selling dealer, within 5 days of the date of sale,
976 shall provide to the department a copy of the sales invoice,
977 closing statement, bills of sale, and the original affidavit
978 signed by the purchaser attesting that he or she has read the
979 provisions of this section;
980 e. The seller makes a copy of the affidavit a part of his
981 or her record for as long as required by s. 213.35; and
982 f. Unless the nonresident purchaser of a boat of 5 net tons
983 of admeasurement or larger intends to remove the boat from this
984 state within 10 days after the date of purchase or when the boat
985 is repaired or altered, within 20 days after completion of the
986 repairs or alterations, the nonresident purchaser shall apply to
987 the selling dealer for a decal which authorizes 90 days after
988 the date of purchase for removal of the boat. The department is
989 authorized to issue decals in advance to dealers. The number of
990 decals issued in advance to a dealer shall be consistent with
991 the volume of the dealer's past sales of boats which qualify
992 under this sub-subparagraph. The selling dealer or his or her
993 agent shall mark and affix the decals to qualifying boats in the
994 manner prescribed by the department, prior to delivery of the
995 boat.
996 (I) The department is hereby authorized to charge dealers a
997 fee sufficient to recover the costs of decals issued.
998 (II) The proceeds from the sale of decals will be deposited
999 into the administrative trust fund.
1000 (III) Decals shall display information to identify the boat
1001 as a qualifying boat under this sub-subparagraph, including, but
1002 not limited to, the decal's date of expiration.
1003 (IV) The department is authorized to require dealers who
1004 purchase decals to file reports with the department and may
1005 prescribe all necessary records by rule. All such records are
1006 subject to inspection by the department.
1007 (V) Any dealer or his or her agent who issues a decal
1008 falsely, fails to affix a decal, mismarks the expiration date of
1009 a decal, or fails to properly account for decals will be
1010 considered prima facie to have committed a fraudulent act to
1011 evade the tax and will be liable for payment of the tax plus a
1012 mandatory penalty of 200 percent of the tax, and shall be liable
1013 for fine and punishment as provided by law for a conviction of a
1014 misdemeanor of the first degree, as provided in s. 775.082 or s.
1015 775.083.
1016 (VI) Any nonresident purchaser of a boat who removes a
1017 decal prior to permanently removing the boat from the state, or
1018 defaces, changes, modifies, or alters a decal in a manner
1019 affecting its expiration date prior to its expiration, or who
1020 causes or allows the same to be done by another, will be
1021 considered prima facie to have committed a fraudulent act to
1022 evade the tax and will be liable for payment of the tax plus a
1023 mandatory penalty of 200 percent of the tax, and shall be liable
1024 for fine and punishment as provided by law for a conviction of a
1025 misdemeanor of the first degree, as provided in s. 775.082 or s.
1026 775.083.
1027 (VII) The department is authorized to adopt rules necessary
1028 to administer and enforce this subparagraph and to publish the
1029 necessary forms and instructions.
1030 (VIII) The department is hereby authorized to adopt
1031 emergency rules pursuant to s. 120.54(4) to administer and
1032 enforce the provisions of this subparagraph.
1033 If the purchaser fails to remove the qualifying boat from this
1034 state within 90 days after purchase or a nonqualifying boat or
1035 an aircraft from this state within 10 days after purchase or,
1036 when the boat or aircraft is repaired or altered, within 20 days
1037 after completion of such repairs or alterations, or permits the
1038 boat or aircraft to return to this state within 6 months from
1039 the date of departure, or if the purchaser fails to furnish the
1040 department with any of the documentation required by this
1041 subparagraph within the prescribed time period, the purchaser
1042 shall be liable for use tax on the cost price of the boat or
1043 aircraft and, in addition thereto, payment of a penalty to the
1044 Department of Revenue equal to the tax payable. This penalty
1045 shall be in lieu of the penalty imposed by s. 212.12(2) and is
1046 mandatory and shall not be waived by the department. The 90-day
1047 period following the sale of a qualifying boat tax-exempt to a
1048 nonresident may not be tolled for any reason. Notwithstanding
1049 other provisions of this paragraph to the contrary, an aircraft
1050 purchased in this state under the provisions of this paragraph
1051 may be returned to this state for repairs within 6 months after
1052 the date of its departure without being in violation of the law
1053 and without incurring liability for the payment of tax or
1054 penalty on the purchase price of the aircraft if the aircraft is
1055 removed from this state within 20 days after the completion of
1056 the repairs and if such removal can be demonstrated by invoices
1057 for fuel, tie-down, hangar charges issued by out-of-state
1058 vendors or suppliers, or similar documentation.
1059 (b) At the rate of 6 percent of the cost price of each item
1060 or article of tangible personal property when the same is not
1061 sold but is used, consumed, distributed, or stored for use or
1062 consumption in this state; however, for tangible property
1063 originally purchased exempt from tax for use exclusively for
1064 lease and which is converted to the owner's own use, tax may be
1065 paid on the fair market value of the property at the time of
1066 conversion. If the fair market value of the property cannot be
1067 determined, use tax at the time of conversion shall be based on
1068 the owner's acquisition cost. Under no circumstances may the
1069 aggregate amount of sales tax from leasing the property and use
1070 tax due at the time of conversion be less than the total sales
1071 tax that would have been due on the original acquisition cost
1072 paid by the owner.
1073 (c) At the rate of 6 percent of the gross proceeds derived
1074 from the lease or rental of tangible personal property, as
1075 defined herein.; however, the following special provisions apply
1076 to the lease or rental of motor vehicles:
1077 1. When a motor vehicle is leased or rented for a period of
1078 less than 12 months:
1079 a. If the motor vehicle is rented in Florida, the entire
1080 amount of such rental is taxable, even if the vehicle is dropped
1081 off in another state.
1082 b. If the motor vehicle is rented in another state and
1083 dropped off in Florida, the rental is exempt from Florida tax.
1084 2. Except as provided in subparagraph 3., for the lease or
1085 rental of a motor vehicle for a period of not less than 12
1086 months, sales tax is due on the lease or rental payments if the
1087 vehicle is registered in this state; provided, however, that no
1088 tax shall be due if the taxpayer documents use of the motor
1089 vehicle outside this state and tax is being paid on the lease or
1090 rental payments in another state.
1091 3. The tax imposed by this chapter does not apply to the
1092 lease or rental of a commercial motor vehicle as defined in s.
1093 316.003(66)(a) to one lessee or rentee for a period of not less
1094 than 12 months when tax was paid on the purchase price of such
1095 vehicle by the lessor. To the extent tax was paid with respect
1096 to the purchase of such vehicle in another state, territory of
1097 the United States, or the District of Columbia, the Florida tax
1098 payable shall be reduced in accordance with the provisions of s.
1099 212.06(7). This subparagraph shall only be available when the
1100 lease or rental of such property is an established business or
1101 part of an established business or the same is incidental or
1102 germane to such business.
1103 (d) At the rate of 6 percent of the lease or rental price
1104 paid by a lessee or rentee, or contracted or agreed to be paid
1105 by a lessee or rentee, to the owner of the tangible personal
1106 property.
1107 (e)
1108 1. At the rate of 6 percent on charges for:
1109 a. Prepaid calling arrangements. The tax on charges for
1110 prepaid calling arrangements shall be collected at the time of
1111 sale and remitted by the selling dealer.
1112 (I) “Prepaid calling arrangement” means the separately
1113 stated retail sale by advance payment of communications services
1114 that consist exclusively of telephone calls originated by using
1115 an access number, authorization code, or other means that may be
1116 manually, electronically, or otherwise entered and that are sold
1117 in predetermined units or dollars whose number declines with use
1118 in a known amount.
1119 (II) The sale or recharge of the prepaid calling
1120 arrangement is deemed to take place in accordance with s.
1121 212.06(17)(d). If the sale or recharge of the prepaid calling
1122 arrangement does not take place at the dealer's place of
1123 business, it shall be deemed to take place at the customer's
1124 shipping address or, if no item is shipped, at the customer's
1125 address or the location associated with the customer's mobile
1126 telephone number.
1127 (III) The sale or recharge of a prepaid calling arrangement
1128 shall be treated as a sale of tangible personal property for
1129 purposes of this chapter, whether or not a tangible item
1130 evidencing such arrangement is furnished to the purchaser, and
1131 such sale within this state subjects the selling dealer to the
1132 jurisdiction of this state for purposes of this subsection.
1133 b. The installation of telecommunication and telegraphic
1134 equipment.
1135 c. Electrical power or energy, except that the tax rate for
1136 charges for electrical power or energy is 7 percent.
1137 2. The provisions of s. 212.17(3), regarding credit for tax
1138 paid on charges subsequently found to be worthless, shall be
1139 equally applicable to any tax paid under the provisions of this
1140 section on charges for prepaid calling arrangements,
1141 telecommunication or telegraph services, or electric power
1142 subsequently found to be uncollectible. The word “charges” in
1143 this paragraph does not include any excise or similar tax levied
1144 by the Federal Government, any political subdivision of the
1145 state, or any municipality upon the purchase, sale, or recharge
1146 of prepaid calling arrangements or upon the purchase or sale of
1147 telecommunication, television system program, or telegraph
1148 service or electric power, which tax is collected by the seller
1149 from the purchaser.
1150 (f) At the rate of 6 percent on the sale, rental, use,
1151 consumption, or storage for use in this state of machines and
1152 equipment, and parts and accessories therefor, used in
1153 manufacturing, processing, compounding, producing, mining, or
1154 quarrying personal property for sale or to be used in furnishing
1155 communications, transportation, or public utility services.
1156 (g)1. At the rate of 6 percent on the retail price of
1157 newspapers and magazines sold or used in Florida.
1158 2. Notwithstanding other provisions of this chapter,
1159 inserts of printed materials which are distributed with a
1160 newspaper or magazine are a component part of the newspaper or
1161 magazine, and neither the sale nor use of such inserts is
1162 subject to tax when:
1163 a. Printed by a newspaper or magazine publisher or
1164 commercial printer and distributed as a component part of a
1165 newspaper or magazine, which means that the items after being
1166 printed are delivered directly to a newspaper or magazine
1167 publisher by the printer for inclusion in editions of the
1168 distributed newspaper or magazine;
1169 b. Such publications are labeled as part of the designated
1170 newspaper or magazine publication into which they are to be
1171 inserted; and
1172 c. The purchaser of the insert presents a resale
1173 certificate to the vendor stating that the inserts are to be
1174 distributed as a component part of a newspaper or magazine.
1175 (h)1. A tax is imposed at the rate of 6 4 percent on the
1176 charges for the use of coin-operated amusement machines. The tax
1177 shall be calculated by dividing the gross receipts from such
1178 charges for the applicable reporting period by a divisor,
1179 determined as provided in this subparagraph, to compute gross
1180 taxable sales, and then subtracting gross taxable sales from
1181 gross receipts to arrive at the amount of tax due. For counties
1182 that do not impose a discretionary sales surtax, the divisor is
1183 equal to 1.06 1.04; for counties that impose a 0.5 percent
1184 discretionary sales surtax, the divisor is equal to 1.065 1.045;
1185 for counties that impose a 1 percent discretionary sales surtax,
1186 the divisor is equal to 1.07 1.050; and for counties that impose
1187 a 2 percent sales surtax, the divisor is equal to 1.08 1.060. If
1188 a county imposes a discretionary sales surtax that is not listed
1189 in this subparagraph, the department shall make the applicable
1190 divisor available in an electronic format or otherwise.
1191 Additional divisors shall bear the same mathematical
1192 relationship to the next higher and next lower divisors as the
1193 new surtax rate bears to the next higher and next lower surtax
1194 rates for which divisors have been established. When a machine
1195 is activated by a slug, token, coupon, or any similar device
1196 which has been purchased, the tax is on the price paid by the
1197 user of the device for such device.
1198 2. As used in this paragraph, the term “operator” means any
1199 person who possesses a coin-operated amusement machine for the
1200 purpose of generating sales through that machine and who is
1201 responsible for removing the receipts from the machine.
1202 a. If the owner of the machine is also the operator of it,
1203 he or she shall be liable for payment of the tax without any
1204 deduction for rent or a license fee paid to a location owner for
1205 the use of any real property on which the machine is located.
1206 b. If the owner or lessee of the machine is also its
1207 operator, he or she shall be liable for payment of the tax on
1208 the purchase or lease of the machine, as well as the tax on
1209 sales generated through the machine.
1210 c. If the proprietor of the business where the machine is
1211 located does not own the machine, he or she shall be deemed to
1212 be the lessee and operator of the machine and is responsible for
1213 the payment of the tax on sales, unless such responsibility is
1214 otherwise provided for in a written agreement between him or her
1215 and the machine owner.
1216 3.a. An operator of a coin-operated amusement machine may
1217 not operate or cause to be operated in this state any such
1218 machine until the operator has registered with the department
1219 and has conspicuously displayed an identifying certificate
1220 issued by the department. The identifying certificate shall be
1221 issued by the department upon application from the operator. The
1222 identifying certificate shall include a unique number, and the
1223 certificate shall be permanently marked with the operator's
1224 name, the operator's sales tax number, and the maximum number of
1225 machines to be operated under the certificate. An identifying
1226 certificate shall not be transferred from one operator to
1227 another. The identifying certificate must be conspicuously
1228 displayed on the premises where the coin-operated amusement
1229 machines are being operated.
1230 b. The operator of the machine must obtain an identifying
1231 certificate before the machine is first operated in the state
1232 and by July 1 of each year thereafter. The annual fee for each
1233 certificate shall be based on the number of machines identified
1234 on the application times $30 and is due and payable upon
1235 application for the identifying device. The application shall
1236 contain the operator's name, sales tax number, business address
1237 where the machines are being operated, and the number of
1238 machines in operation at that place of business by the operator.
1239 No operator may operate more machines than are listed on the
1240 certificate. A new certificate is required if more machines are
1241 being operated at that location than are listed on the
1242 certificate. The fee for the new certificate shall be based on
1243 the number of additional machines identified on the application
1244 form times $30.
1245 c. A penalty of $250 per machine is imposed on the operator
1246 for failing to properly obtain and display the required
1247 identifying certificate. A penalty of $250 is imposed on the
1248 lessee of any machine placed in a place of business without a
1249 proper current identifying certificate. Such penalties shall
1250 apply in addition to all other applicable taxes, interest, and
1251 penalties.
1252 d. Operators of coin-operated amusement machines must
1253 obtain a separate sales and use tax certificate of registration
1254 for each county in which such machines are located. One sales
1255 and use tax certificate of registration is sufficient for all of
1256 the operator's machines within a single county.
1257 4. The provisions of this paragraph do not apply to coin
1258 operated amusement machines owned and operated by churches or
1259 synagogues.
1260 5. In addition to any other penalties imposed by this
1261 chapter, a person who knowingly and willfully violates any
1262 provision of this paragraph commits a misdemeanor of the second
1263 degree, punishable as provided in s. 775.082 or s. 775.083.
1264 6. The department may adopt rules necessary to administer
1265 the provisions of this paragraph.
1266 (i)1. At the rate of 6 percent on charges for all:
1267 a. Detective, burglar protection, and other protection
1268 services (SIC Industry Numbers 7381 and 7382). Any law
1269 enforcement officer, as defined in s. 943.10, who is performing
1270 approved duties as determined by his or her local law
1271 enforcement agency in his or her capacity as a law enforcement
1272 officer, and who is subject to the direct and immediate command
1273 of his or her law enforcement agency, and in the law enforcement
1274 officer's uniform as authorized by his or her law enforcement
1275 agency, is performing law enforcement and public safety services
1276 and is not performing detective, burglar protection, or other
1277 protective services, if the law enforcement officer is
1278 performing his or her approved duties in a geographical area in
1279 which the law enforcement officer has arrest jurisdiction. Such
1280 law enforcement and public safety services are not subject to
1281 tax irrespective of whether the duty is characterized as “extra
1282 duty,” “off-duty,” or “secondary employment,” and irrespective
1283 of whether the officer is paid directly or through the officer's
1284 agency by an outside source. The term “law enforcement officer”
1285 includes full-time or part-time law enforcement officers, and
1286 any auxiliary law enforcement officer, when such auxiliary law
1287 enforcement officer is working under the direct supervision of a
1288 full-time or part-time law enforcement officer.
1289 b. Nonresidential cleaning and nonresidential pest control
1290 services (SIC Industry Group Number 734).
1291 2. As used in this paragraph, “SIC” means those
1292 classifications contained in the Standard Industrial
1293 Classification Manual, 1987, as published by the Office of
1294 Management and Budget, Executive Office of the President.
1295 3. Charges for detective, burglar protection, and other
1296 protection security services performed in this state but used
1297 outside this state are exempt from taxation. Charges for
1298 detective, burglar protection, and other protection security
1299 services performed outside this state and used in this state are
1300 subject to tax.
1301 4. If a transaction involves both the sale or use of a
1302 service taxable under this paragraph and the sale or use of a
1303 service or any other item not taxable under this chapter, the
1304 consideration paid must be separately identified and stated with
1305 respect to the taxable and exempt portions of the transaction or
1306 the entire transaction shall be presumed taxable. The burden
1307 shall be on the seller of the service or the purchaser of the
1308 service, whichever applicable, to overcome this presumption by
1309 providing documentary evidence as to which portion of the
1310 transaction is exempt from tax. The department is authorized to
1311 adjust the amount of consideration identified as the taxable and
1312 exempt portions of the transaction; however, a determination
1313 that the taxable and exempt portions are inaccurately stated and
1314 that the adjustment is applicable must be supported by
1315 substantial competent evidence.
1316 5. Each seller of services subject to sales tax pursuant to
1317 this paragraph shall maintain a monthly log showing each
1318 transaction for which sales tax was not collected because the
1319 services meet the requirements of subparagraph 3. for out-of
1320 state use. The log must identify the purchaser's name, location
1321 and mailing address, and federal employer identification number,
1322 if a business, or the social security number, if an individual,
1323 the service sold, the price of the service, the date of sale,
1324 the reason for the exemption, and the sales invoice number. The
1325 monthly log shall be maintained pursuant to the same
1326 requirements and subject to the same penalties imposed for the
1327 keeping of similar records pursuant to this chapter.
1328 (j)1. Notwithstanding any other provision of this chapter,
1329 there is hereby levied a tax on the sale, use, consumption, or
1330 storage for use in this state of any coin or currency, whether
1331 in circulation or not, when such coin or currency:
1332 a. Is not legal tender;
1333 b. If legal tender, is sold, exchanged, or traded at a rate
1334 in excess of its face value; or
1335 c. Is sold, exchanged, or traded at a rate based on its
1336 precious metal content.
1337 2. Such tax shall be at a rate of 6 percent of the price at
1338 which the coin or currency is sold, exchanged, or traded, except
1339 that, with respect to a coin or currency which is legal tender
1340 of the United States and which is sold, exchanged, or traded,
1341 such tax shall not be levied.
1342 3. There are exempt from this tax exchanges of coins or
1343 currency which are in general circulation in, and legal tender
1344 of, one nation for coins or currency which are in general
1345 circulation in, and legal tender of, another nation when
1346 exchanged solely for use as legal tender and at an exchange rate
1347 based on the relative value of each as a medium of exchange.
1348 4. With respect to any transaction that involves the sale
1349 of coins or currency taxable under this paragraph in which the
1350 taxable amount represented by the sale of such coins or currency
1351 exceeds $500, the entire amount represented by the sale of such
1352 coins or currency is exempt from the tax imposed under this
1353 paragraph. The dealer must maintain proper documentation, as
1354 prescribed by rule of the department, to identify that portion
1355 of a transaction which involves the sale of coins or currency
1356 and is exempt under this subparagraph.
1357 (k) At the rate of 6 percent of the sales price of each
1358 gallon of diesel fuel not taxed under chapter 206 purchased for
1359 use in a vessel.
1360 (l) Florists located in this state are liable for sales tax
1361 on sales to retail customers regardless of where or by whom the
1362 items sold are to be delivered. Florists located in this state
1363 are not liable for sales tax on payments received from other
1364 florists for items delivered to customers in this state.
1365 (m) Operators of game concessions or other concessionaires
1366 who customarily award tangible personal property as prizes may,
1367 in lieu of paying tax on the cost price of such property, pay
1368 tax on 25 percent of the gross receipts from such concession
1369 activity.
1370 (2) The tax shall be collected by the dealer, as defined
1371 herein, and remitted by the dealer to the state at the time and
1372 in the manner as hereinafter provided.
1373 (3) The tax so levied is in addition to all other taxes,
1374 whether levied in the form of excise, license, or privilege
1375 taxes, and in addition to all other fees and taxes levied.
1376 (4) The tax imposed pursuant to this chapter shall be due
1377 and payable according to the brackets set forth in s. 212.12.
1378 Section 7. Section 212.054, Florida Statutes, is amended to
1379 read:
1380 212.054 Discretionary sales surtax; limitations,
1381 administration, and collection.—
1382 (1) A No general excise tax on sales may not shall be
1383 levied by the governing body of any county unless specifically
1384 authorized in s. 212.055. Any general excise tax on sales
1385 authorized pursuant to said section shall be administered and
1386 collected exclusively as provided in this section.
1387 (2)(a) The tax imposed by the governing body of any county
1388 authorized to so levy pursuant to s. 212.055 shall be a
1389 discretionary surtax on all transactions occurring in the county
1390 which transactions are subject to the state tax imposed on
1391 sales, use, services, rentals, admissions, and other
1392 transactions by this chapter and communications services as
1393 defined for purposes of chapter 202. The surtax, if levied,
1394 shall be computed as the applicable rate or rates authorized
1395 pursuant to s. 212.055 times the amount of taxable sales and
1396 taxable purchases representing such transactions. If the surtax
1397 is levied on the sale of an item of tangible personal property
1398 or on the sale of a service, the surtax shall be computed by
1399 multiplying the rate imposed by the county within which the sale
1400 occurs by the amount of the taxable sale. The sale of an item of
1401 tangible personal property or the sale of a service is not
1402 subject to the surtax if the property, the service, or the
1403 tangible personal property representing the service is delivered
1404 within a county that does not impose a discretionary sales
1405 surtax.
1406 (b) However:
1407 1. The sales amount above $5,000 on a motor vehicle,
1408 aircraft, boat, manufactured home, modular home, or mobile home
1409 is any item of tangible personal property shall not be subject
1410 to the surtax. However, charges for prepaid calling
1411 arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1412 subject to the surtax. For purposes of administering the $5,000
1413 limitation on an item of tangible personal property, if two or
1414 more taxable items of tangible personal property are sold to the
1415 same purchaser at the same time and, under generally accepted
1416 business practice or industry standards or usage, are normally
1417 sold in bulk or are items that, when assembled, comprise a
1418 working unit or part of a working unit, such items must be
1419 considered a single item for purposes of the $5,000 limitation
1420 when supported by a charge ticket, sales slip, invoice, or other
1421 tangible evidence of a single sale or rental.
1422 2. In the case of utility services covering a period
1423 starting before and ending after the effective date of the
1424 surtax, the rate applies as follows:
1425 a. In the case of a rate adoption or increase, the new rate
1426 applies to the first billing period starting on or after the
1427 effective date of the surtax adoption or increase.
1428 b. In the case of a rate decrease or termination, the new
1429 rate applies to bills rendered on or after the effective date of
1430 the rate change billed on or after the effective date of any
1431 such surtax, the entire amount of the charge for utility
1432 services shall be subject to the surtax. In the case of utility
1433 services billed after the last day the surtax is in effect, the
1434 entire amount of the charge on said items shall not be subject
1435 to the surtax. “Utility service,” as used in this section, does
1436 not include any communications services as defined in chapter
1437 202.
1438 3. In the case of written contracts which are signed prior
1439 to the effective date of any such surtax for the construction of
1440 improvements to real property or for remodeling of existing
1441 structures, the surtax shall be paid by the contractor
1442 responsible for the performance of the contract. However, the
1443 contractor may apply for one refund of any such surtax paid on
1444 materials necessary for the completion of the contract. Any
1445 application for refund shall be made no later than 15 months
1446 following initial imposition of the surtax in that county. The
1447 application for refund shall be in the manner prescribed by the
1448 department by rule. A complete application shall include proof
1449 of the written contract and of payment of the surtax. The
1450 application shall contain a sworn statement, signed by the
1451 applicant or its representative, attesting to the validity of
1452 the application. The department shall, within 30 days after
1453 approval of a complete application, certify to the county
1454 information necessary for issuance of a refund to the applicant.
1455 Counties are hereby authorized to issue refunds for this purpose
1456 and shall set aside from the proceeds of the surtax a sum
1457 sufficient to pay any refund lawfully due. Any person who
1458 fraudulently obtains or attempts to obtain a refund pursuant to
1459 this subparagraph, in addition to being liable for repayment of
1460 any refund fraudulently obtained plus a mandatory penalty of 100
1461 percent of the refund, is guilty of a felony of the third
1462 degree, punishable as provided in s. 775.082, s. 775.083, or s.
1463 775.084.
1464 4. In the case of any vessel, railroad, or motor vehicle
1465 common carrier entitled to partial exemption from tax imposed
1466 under this chapter pursuant to s. 212.08(4), (8), or (9), the
1467 basis for imposition of surtax shall be the same as provided in
1468 s. 212.08 and the ratio shall be applied each month to total
1469 purchases in this state of property qualified for proration
1470 which is delivered or sold in the taxing county to establish the
1471 portion used and consumed in intracounty movement and subject to
1472 surtax.
1473 (3) Except as otherwise provided in this section, a surtax
1474 applies to a retail sale, lease, or rental of tangible personal
1475 property, a digital good, or a service when, under s. 212.06(3),
1476 the transaction occurs in a county that imposes a surtax under
1477 s. 212.055.
1478 (4)(3) To determine whether a transaction occurs in a
1479 county imposing a surtax, the following provisions apply For the
1480 purpose of this section, a transaction shall be deemed to have
1481 occurred in a county imposing the surtax when:
1482 (a)1. The retail sale of a modular or manufactured home,
1483 not including a mobile home, occurs in the county to which the
1484 house is delivered includes an item of tangible personal
1485 property, a service, or tangible personal property representing
1486 a service, and the item of tangible personal property, the
1487 service, or the tangible personal property representing the
1488 service is delivered within the county. If there is no
1489 reasonable evidence of delivery of a service, the sale of a
1490 service is deemed to occur in the county in which the purchaser
1491 accepts the bill of sale.
1492 (b)2. The retail sale, excluding a lease or rental, of any
1493 motor vehicle that does not qualify as transportation equipment,
1494 as defined in s. 212.06(3)(g), or the retail sale of a of any
1495 motor vehicle or mobile home of a class or type that which is
1496 required to be registered in this state or in any other state is
1497 shall be deemed to occur have occurred only in the county
1498 identified from as the residence address of the purchaser on the
1499 registration or title document for the such property.
1500 (c)(b) Admission charged for an event occurs The event for
1501 which an admission is charged is located in the county in which
1502 the event is held.
1503 (d)(c) A lease or rental of real property occurs in the
1504 county in which the real property is located. The consumer of
1505 utility services is located in the county.
1506 (e)(d)1. The retail sale, excluding a lease or rental, of
1507 any aircraft that does not qualify as transportation equipment,
1508 as defined in s. 212.06(3)(g), or of any boat of a class or type
1509 that is required to be registered, licensed, titled, or
1510 documented in this state or by the United States Government
1511 occurs in the county to which the aircraft or boat is delivered.
1512 2. The user of any aircraft or boat of a class or type that
1513 which is required to be registered, licensed, titled, or
1514 documented in this state or by the United States Government
1515 imported into the county for use, consumption, distribution, or
1516 storage to be used or consumed occurs in the county in which the
1517 user is located in the county.
1518 3.2. However, it shall be presumed that such items used
1519 outside the county imposing the surtax for 6 months or longer
1520 before being imported into the county were not purchased for use
1521 in the county, except as provided in s. 212.06(8)(b).
1522 4.3. This paragraph does not apply to the use or
1523 consumption of items upon which a like tax of equal or greater
1524 amount has been lawfully imposed and paid outside the county.
1525 (f)(e) The purchase purchaser of any motor vehicle or
1526 mobile home of a class or type that which is required to be
1527 registered in this state occurs in the county identified from
1528 the residential address of the purchaser is a resident of the
1529 taxing county as determined by the address appearing on or to be
1530 reflected on the registration document for the such property.
1531 (g)(f)1. The use, consumption, distribution, or storage of
1532 a Any motor vehicle or mobile home of a class or type that which
1533 is required to be registered in this state and that is imported
1534 from another state occurs in the county to which it is imported
1535 into the taxing county by a user residing therein for the
1536 purpose of use, consumption, distribution, or storage in the
1537 taxing county.
1538 2. However, it shall be presumed that such items used
1539 outside the taxing county for 6 months or longer before being
1540 imported into the county were not purchased for use in the
1541 county.
1542 (g) The real property which is leased or rented is located
1543 in the county.
1544 (h) A The transient rental transaction occurs in the county
1545 in which the rental property is located.
1546 (i) The delivery of any aircraft or boat of a class or type
1547 which is required to be registered, licensed, titled, or
1548 documented in this state or by the United States Government is
1549 to a location in the county. However, this paragraph does not
1550 apply to the use or consumption of items upon which a like tax
1551 of equal or greater amount has been lawfully imposed and paid
1552 outside the county.
1553 (i)(j) A transaction occurs in a county imposing the surtax
1554 if the dealer owing a use tax on purchases or leases is located
1555 in that the county.
1556 (k) The delivery of tangible personal property other than
1557 that described in paragraph (d), paragraph (e), or paragraph (f)
1558 is made to a location outside the county, but the property is
1559 brought into the county within 6 months after delivery, in which
1560 event, the owner must pay the surtax as a use tax.
1561 (j)(l) The coin-operated amusement or vending machine is
1562 located in the county.
1563 (k)(m) An The florist taking the original order to sell
1564 tangible personal property taken by a florist occurs is located
1565 in the county in which the florist taking the order is located,
1566 notwithstanding any other provision of this section.
1567 (5)(4)(a) The department shall administer, collect, and
1568 enforce the tax authorized under s. 212.055 pursuant to the same
1569 procedures used in the administration, collection, and
1570 enforcement of the general state sales tax imposed under the
1571 provisions of this chapter, except as provided in this section.
1572 The provisions of this chapter regarding interest and penalties
1573 on delinquent taxes shall apply to the surtax. Discretionary
1574 sales surtaxes shall not be included in the computation of
1575 estimated taxes pursuant to s. 212.11. Notwithstanding any other
1576 provision of law, a dealer need not separately state the amount
1577 of the surtax on the charge ticket, sales slip, invoice, or
1578 other tangible evidence of sale. For the purposes of this
1579 section and s. 212.055, the “proceeds” of any surtax means all
1580 funds collected and received by the department pursuant to a
1581 specific authorization and levy under s. 212.055, including any
1582 interest and penalties on delinquent surtaxes.
1583 (b) The proceeds of a discretionary sales surtax collected
1584 by the selling dealer located in a county which imposes the
1585 surtax shall be returned, less the cost of administration, to
1586 the county where the selling dealer is located. The proceeds
1587 shall be transferred to the Discretionary Sales Surtax Clearing
1588 Trust Fund. A separate account shall be established in such
1589 trust fund for each county imposing a discretionary surtax. The
1590 amount deducted for the costs of administration shall not exceed
1591 3 percent of the total revenue generated for all counties
1592 levying a surtax authorized in s. 212.055. The amount deducted
1593 for the costs of administration shall be used only for those
1594 costs which are solely and directly attributable to the surtax.
1595 The total cost of administration shall be prorated among those
1596 counties levying the surtax on the basis of the amount collected
1597 for a particular county to the total amount collected for all
1598 counties. No later than March 1 of each year, the department
1599 shall submit a written report which details the expenses and
1600 amounts deducted for the costs of administration to the
1601 President of the Senate, the Speaker of the House of
1602 Representatives, and the governing authority of each county
1603 levying a surtax. The department shall distribute the moneys in
1604 the trust fund each month to the appropriate counties, unless
1605 otherwise provided in s. 212.055.
1606 (c)1. Any dealer located in a county that does not impose a
1607 discretionary sales surtax but who collects the surtax due to
1608 sales of tangible personal property or services delivered
1609 outside the county shall remit monthly the proceeds of the
1610 surtax to the department to be deposited into an account in the
1611 Discretionary Sales Surtax Clearing Trust Fund which is separate
1612 from the county surtax collection accounts. The department shall
1613 distribute funds in this account using a distribution factor
1614 determined for each county that levies a surtax and multiplied
1615 by the amount of funds in the account and available for
1616 distribution. The distribution factor for each county equals the
1617 product of:
1618 a. The county's latest official population determined
1619 pursuant to s. 186.901;
1620 b. The county's rate of surtax; and
1621 c. The number of months the county has levied a surtax
1622 during the most recent distribution period;
1623 divided by the sum of all such products of the counties levying
1624 the surtax during the most recent distribution period.
1625 2. The department shall compute distribution factors for
1626 eligible counties once each quarter and make appropriate
1627 quarterly distributions.
1628 3. A county that fails to timely provide the information
1629 required by this section to the department authorizes the
1630 department, by such action, to use the best information
1631 available to it in distributing surtax revenues to the county.
1632 If this information is unavailable to the department, the
1633 department may partially or entirely disqualify the county from
1634 receiving surtax revenues under this paragraph. A county that
1635 fails to provide timely information waives its right to
1636 challenge the department's determination of the county's share,
1637 if any, of revenues provided under this paragraph.
1638 (5) No discretionary sales surtax or increase or decrease
1639 in the rate of any discretionary sales surtax shall take effect
1640 on a date other than January 1. No discretionary sales surtax
1641 shall terminate on a day other than December 31.
1642 (6) The governing body of any county levying a
1643 discretionary sales surtax shall enact an ordinance levying the
1644 surtax in accordance with the procedures described in s.
1645 125.66(2).
1646 (7)(a) Any adoption, repeal, or rate change of the surtax
1647 by the governing body of any county levying a discretionary
1648 sales surtax or the school board of any county levying the
1649 school capital outlay surtax authorized by s. 212.055(6) is
1650 effective on April 1. A county or school board adopting,
1651 repealing, or changing the rate of such surtax shall notify the
1652 department within 10 days after final adoption by ordinance or
1653 referendum of an adoption, repeal, imposition, termination, or
1654 rate change of the surtax, but no later than October 20
1655 immediately preceding such April 1 November 16 prior to the
1656 effective date. The notice must specify the time period during
1657 which the surtax will be in effect and the rate and must include
1658 a copy of the ordinance and such other information as the
1659 department requires by rule. Failure to timely provide such
1660 notification to the department shall result in the delay of the
1661 effective date for a period of 1 year.
1662 (b) In addition to the notification required by paragraph
1663 (a), the governing body of any county proposing to levy a
1664 discretionary sales surtax or the school board of any county
1665 proposing to levy the school capital outlay surtax authorized by
1666 s. 212.055(6) shall notify the department by October 1 if the
1667 referendum or consideration of the ordinance that would result
1668 in imposition, termination, or rate change of the surtax is
1669 scheduled to occur on or after October 1 of that year. Failure
1670 to timely provide such notification to the department shall
1671 result in the delay of the effective date for a period of 1
1672 year.
1673 (c) The department shall provide notice of the adoption,
1674 repeal, or rate change of the surtax to affected sellers by
1675 February 1 immediately preceding the April 1 effective date.
1676 (d) Notwithstanding the date set in an ordinance for the
1677 termination of a surtax, a surtax terminates only on March 31. A
1678 surtax imposed before January 1, 2010, for which an ordinance
1679 provides a different termination date, also terminates on the
1680 March 31 following the termination date established in the
1681 ordinance.
1682 (8) With respect to any motor vehicle or mobile home of a
1683 class or type which is required to be registered in this state,
1684 the tax due on a transaction occurring in the taxing county as
1685 herein provided shall be collected from the purchaser or user
1686 incident to the titling and registration of such property,
1687 irrespective of whether such titling or registration occurs in
1688 the taxing county.
1689 (9) The department may certify vendor databases and to
1690 purchase, or otherwise make available, a database, or databases,
1691 singly or in combination, which describe boundary changes for
1692 all taxing jurisdictions, including a description of the change
1693 and the effective date of a boundary change; provide all sales
1694 and use tax rates by jurisdiction; that assign to each five
1695 digit and nine-digit zip code the proper rate and jurisdiction
1696 and apply the lowest combined rate imposed in the zip code area,
1697 if the area includes more than one tax rate in any level of
1698 taxing jurisdiction; and that use address-based boundary
1699 database records for assigning taxing jurisdictions and
1700 associated tax rates.
1701 (a) A seller or certified service provider that collects
1702 and remits the state tax and any local tax imposed by this
1703 chapter shall be held harmless from any tax, interest, and
1704 penalties due solely as a result of relying on erroneous data on
1705 tax rates, boundaries, or taxing jurisdiction assignments
1706 provided by the state if the seller or certified service
1707 provider exercises due diligence in applying one or more of the
1708 following methods to determine the taxing jurisdiction and tax
1709 rate for a transaction:
1710 1. Employing an electronic database provided by the
1711 department under this subsection; or
1712 2. Employing a state-certified database.
1713 (b) If a seller or certified service provider is unable to
1714 determine the applicable rate and jurisdiction using an address
1715 based database record after exercising due diligence, the seller
1716 or certified service provider may apply the nine-digit zip code
1717 designation applicable to a purchaser.
1718 (c) If a nine-digit zip code designation is not available
1719 for a street address or if a seller or certified service
1720 provider is unable to determine the nine-digit zip code
1721 designation applicable to a purchase after exercising due
1722 diligence to determine the designation, the seller or certified
1723 service provider may apply the rate for the five-digit zip code
1724 area.
1725 (d) There is a rebuttable presumption that a seller or
1726 certified service provider has exercised due diligence if the
1727 seller or certified service provider has attempted to determine
1728 the tax rate and jurisdiction by using state-certified software
1729 that makes this assignment from the address and zip code
1730 information applicable to the purchase.
1731 (e) There is a rebuttable presumption that a seller or
1732 certified service provider has exercised due diligence if the
1733 seller has attempted to determine the nine-digit zip code
1734 designation by using state-certified software that makes this
1735 designation from the street address and the five-digit zip code
1736 applicable to a purchase.
1737 (f) If a seller or certified service provider does not use
1738 one of the methods specified in paragraph (a), the seller or
1739 certified service provider may be held liable to the department
1740 for tax, interest, and penalties that are due for charging and
1741 collecting the incorrect amount of tax.
1742 (10) A purchaser shall be held harmless from tax, interest,
1743 and penalties for having failed to pay the correct amount of
1744 sales or use tax due solely as a result of any of the following
1745 circumstances:
1746 (a) The seller or certified service provider relied on
1747 erroneous data on tax rates, boundaries, or taxing jurisdiction
1748 assignments provided by the department;
1749 (b) A purchaser holding a direct-pay permit relied on
1750 erroneous data on tax rates, boundaries, or taxing jurisdiction
1751 assignments provided by the department or
1752 (c) A purchaser relied on erroneous data supplied in a
1753 database described in paragraph (9)(a).
1754 (11) A seller is not liable for failing to collect tax at
1755 the new tax rate if:
1756 (a) The new rate takes effect within 30 days after the new
1757 rate is enacted;
1758 (b) The seller collected the tax at the preceding rate;
1759 (c) The seller's failure to collect the tax at the new rate
1760 does not extend beyond 30 days after the enactment of the new
1761 rate; and
1762 (d) The seller did not fraudulently fail to collect at the
1763 new rate or solicit purchasers based on the preceding rate.
1764 Section 8. Paragraph (c) of subsection (2) and subsections
1765 (3) and (5) of section 212.06, Florida Statutes, are amended,
1766 and subsection (17) is added to that section, to read:
1767 212.06 Sales, storage, use tax; collectible from dealers;
1768 “dealer” defined; dealers to collect from purchasers;
1769 legislative intent as to scope of tax.—
1770 (2)
1771 (c) The term “dealer” is further defined to mean every
1772 person, as used in this chapter, who sells at retail or who
1773 offers for sale at retail, or who has in his or her possession
1774 for sale at retail; or for use, consumption, or distribution; or
1775 for storage to be used or consumed in this state, tangible
1776 personal property as defined herein, including a retailer who
1777 transacts a mail order sale.
1778 (3)(a) Except as provided in paragraph (b), every dealer
1779 making sales, whether within or outside the state, of tangible
1780 personal property for distribution, storage, or use or other
1781 consumption, in this state, shall, at the time of making sales,
1782 collect the tax imposed by this chapter from the purchaser.
1783 (b)1. Notwithstanding subsection (17), a purchaser of
1784 direct mail which is not a holder of a direct-pay permit shall
1785 provide to the seller in conjunction with the purchase a direct
1786 mail form or information to show the jurisdictions to which the
1787 direct mail is delivered to recipients. Upon receipt of the
1788 direct-mail form, the seller is relieved of all obligations to
1789 collect, pay, or remit the applicable tax, and the purchaser is
1790 obligated to pay or remit the applicable tax on a direct-pay
1791 basis. A direct-mail form remains in effect for all future sales
1792 of direct mail by the seller to the purchaser until it is
1793 revoked in writing.
1794 2. Upon receipt of information from the purchaser showing
1795 the jurisdictions to which the direct mail is delivered to
1796 recipients, the seller shall collect the tax according to the
1797 delivery information provided by the purchaser. In the absence
1798 of bad faith, the seller is relieved of any further obligation
1799 to collect tax on any transaction for which the seller has
1800 collected tax pursuant to the delivery information provided by
1801 the purchaser.
1802 3. If the purchaser of direct mail does not have a direct
1803 pay permit and does not provide the seller with a direct-mail
1804 form or delivery information as required by subparagraph 1., the
1805 seller shall collect the tax according to subparagraph (17)(d)5.
1806 This paragraph does not limit a purchaser's obligation to remit
1807 sales or use tax to any state to which the direct mail is
1808 delivered.
1809 4. If a purchaser of direct mail provides the seller with
1810 documentation of direct-pay authority, the purchaser is not
1811 required to provide a direct-mail form or delivery information
1812 to the seller. A purchaser of printed materials shall have sole
1813 responsibility for the taxes imposed by this chapter on those
1814 materials when the printer of the materials delivers them to the
1815 United States Postal Service for mailing to persons other than
1816 the purchaser located within and outside this state. Printers of
1817 materials delivered by mail to persons other than the purchaser
1818 located within and outside this state shall have no obligation
1819 or responsibility for the payment or collection of any taxes
1820 imposed under this chapter on those materials. However, printers
1821 are obligated to collect the taxes imposed by this chapter on
1822 printed materials when all, or substantially all, of the
1823 materials will be mailed to persons located within this state.
1824 For purposes of the printer's tax collection obligation, there
1825 is a rebuttable presumption that all materials printed at a
1826 facility are mailed to persons located within the same state as
1827 that in which the facility is located. A certificate provided by
1828 the purchaser to the printer concerning the delivery of the
1829 printed materials for that purchase or all purchases shall be
1830 sufficient for purposes of rebutting the presumption created
1831 herein.
1832 5.2. The Department of Revenue is authorized to adopt rules
1833 and forms to implement the provisions of this paragraph.
1834 (5)(a)1. Except as provided in subparagraph 2., It is not
1835 the intention of This chapter does not to levy a tax upon
1836 tangible personal property imported, produced, or manufactured
1837 in this state for export if, provided that tangible personal
1838 property may not be considered as being imported, produced, or
1839 manufactured for export unless the importer, producer, or
1840 manufacturer:
1841 1. Delivers the tangible personal property same to a
1842 licensed exporter for exporting or to a common carrier for
1843 shipment outside the state or mails the same by United States
1844 mail to a destination outside the state; or, in the case of
1845 aircraft being exported under their own power to a destination
1846 outside the continental limits of the United States, by
1847 submission
1848 2. Submits to the department of a duly signed and validated
1849 United States customs declaration, showing the departure of an
1850 the aircraft from the continental United States and; and further
1851 with respect to aircraft, the canceled United States registry of
1852 the said aircraft for an aircraft that is exported under its own
1853 power to a destination outside of the continental United States;
1854 or in the case of
1855 3. Submits documentation as required by rule to the
1856 department showing the departure of an aircraft of foreign
1857 registry from the continental United States on which parts and
1858 equipment have been installed on aircraft of foreign registry,
1859 by submission to the department of documentation, the extent of
1860 which shall be provided by rule, showing the departure of the
1861 aircraft from the continental United States; or nor is it the
1862 intention of this chapter to levy a tax on any sale which
1863 4. If the state is prohibited from taxing the sale under
1864 the Constitution or laws of the United States.
1865 Every retail sale made to a person physically present at the
1866 time of sale shall be presumed to have been delivered in this
1867 state.
1868 2.a. Notwithstanding subparagraph 1., a tax is levied on
1869 each sale of tangible personal property to be transported to a
1870 cooperating state as defined in sub-subparagraph c., at the rate
1871 specified in sub-subparagraph d. However, a Florida dealer will
1872 be relieved from the requirements of collecting taxes pursuant
1873 to this subparagraph if the Florida dealer obtains from the
1874 purchaser an affidavit setting forth the purchaser's name,
1875 address, state taxpayer identification number, and a statement
1876 that the purchaser is aware of his or her state's use tax laws,
1877 is a registered dealer in Florida or another state, or is
1878 purchasing the tangible personal property for resale or is
1879 otherwise not required to pay the tax on the transaction. The
1880 department may, by rule, provide a form to be used for the
1881 purposes set forth herein.
1882 b. For purposes of this subparagraph, “a cooperating state”
1883 is one determined by the executive director of the department to
1884 cooperate satisfactorily with this state in collecting taxes on
1885 mail order sales. No state shall be so determined unless it
1886 meets all the following minimum requirements:
1887 (I) It levies and collects taxes on mail order sales of
1888 property transported from that state to persons in this state,
1889 as described in s. 212.0596, upon request of the department.
1890 (II) The tax so collected shall be at the rate specified in
1891 s. 212.05, not including any local option or tourist or
1892 convention development taxes collected pursuant to s. 125.0104
1893 or this chapter.
1894 (III) Such state agrees to remit to the department all
1895 taxes so collected no later than 30 days from the last day of
1896 the calendar quarter following their collection.
1897 (IV) Such state authorizes the department to audit dealers
1898 within its jurisdiction who make mail order sales that are the
1899 subject of s. 212.0596, or makes arrangements deemed adequate by
1900 the department for auditing them with its own personnel.
1901 (V) Such state agrees to provide to the department records
1902 obtained by it from retailers or dealers in such state showing
1903 delivery of tangible personal property into this state upon
1904 which no sales or use tax has been paid in a manner similar to
1905 that provided in sub-subparagraph g.
1906 c. For purposes of this subparagraph, “sales of tangible
1907 personal property to be transported to a cooperating state”
1908 means mail order sales to a person who is in the cooperating
1909 state at the time the order is executed, from a dealer who
1910 receives that order in this state.
1911 d. The tax levied by sub-subparagraph a. shall be at the
1912 rate at which such a sale would have been taxed pursuant to the
1913 cooperating state's tax laws if consummated in the cooperating
1914 state by a dealer and a purchaser, both of whom were physically
1915 present in that state at the time of the sale.
1916 e. The tax levied by sub-subparagraph a., when collected,
1917 shall be held in the State Treasury in trust for the benefit of
1918 the cooperating state and shall be paid to it at a time agreed
1919 upon between the department, acting for this state, and the
1920 cooperating state or the department or agency designated by it
1921 to act for it; however, such payment shall in no event be made
1922 later than 30 days from the last day of the calendar quarter
1923 after the tax was collected. Funds held in trust for the benefit
1924 of a cooperating state shall not be subject to the service
1925 charges imposed by s. 215.20.
1926 f. The department is authorized to perform such acts and to
1927 provide such cooperation to a cooperating state with reference
1928 to the tax levied by sub-subparagraph a. as is required of the
1929 cooperating state by sub-subparagraph b.
1930 g. In furtherance of this act, dealers selling tangible
1931 personal property for delivery in another state shall make
1932 available to the department, upon request of the department,
1933 records of all tangible personal property so sold. Such records
1934 shall include a description of the property, the name and
1935 address of the purchaser, the name and address of the person to
1936 whom the property was sent, the purchase price of the property,
1937 information regarding whether sales tax was paid in this state
1938 on the purchase price, and such other information as the
1939 department may by rule prescribe.
1940 (b)1. Notwithstanding the provisions of paragraph (a), it
1941 is not the intention of this chapter to levy a tax on the sale
1942 of tangible personal property to a nonresident dealer who does
1943 not hold a Florida sales tax registration, provided such
1944 nonresident dealer furnishes the seller a statement declaring
1945 that the tangible personal property will be transported outside
1946 this state by the nonresident dealer for resale and for no other
1947 purpose. The statement shall include, but not be limited to, the
1948 nonresident dealer's name, address, applicable passport or visa
1949 number, arrival-departure card number, and evidence of authority
1950 to do business in the nonresident dealer's home state or
1951 country, such as his or her business name and address,
1952 occupational license number, if applicable, or any other
1953 suitable requirement. The statement shall be signed by the
1954 nonresident dealer and shall include the following sentence:
1955 “Under penalties of perjury, I declare that I have read the
1956 foregoing, and the facts alleged are true to the best of my
1957 knowledge and belief.”
1958 2. The burden of proof of subparagraph 1. rests with the
1959 seller, who must retain the proper documentation to support the
1960 exempt sale. The exempt transaction is subject to verification
1961 by the department.
1962 (c) Notwithstanding the provisions of paragraph (a), it is
1963 not the intention of this chapter to levy a tax on the sale by a
1964 printer to a nonresident print purchaser of material printed by
1965 that printer for that nonresident print purchaser when the print
1966 purchaser does not furnish the printer a resale certificate
1967 containing a sales tax registration number but does furnish to
1968 the printer a statement declaring that such material will be
1969 resold by the nonresident print purchaser.
1970 (17) This subsection shall be used to determine the
1971 location where a transaction occurs for purposes of applying the
1972 tax imposed by this chapter.
1973 (a) For purposes of this subsection, the terms “receive”
1974 and “receipt” mean:
1975 1. Taking possession of tangible personal property;
1976 2. Making first use of services; or
1977 3. Taking possession or making first use of digital goods,
1978 whichever occurs first.
1979 The terms do not include possession by a shipping company on
1980 behalf of the purchaser.
1981 (b) For purposes of this subsection, the term “product”
1982 means tangible personal property, a digital good, or a service.
1983 (c) This section does not apply to the sales or use taxes
1984 levied on:
1985 1. The retail sale or transfer of a boat, modular home,
1986 manufactured home, or mobile home.
1987 2. The retail sale, excluding a lease or rental, of a motor
1988 vehicle or aircraft that does not qualify as transportation
1989 equipment, as defined in paragraph (g). The lease or rental of
1990 these items shall be deemed to have occurred in accordance with
1991 paragraph (f).
1992 3. The retail sale of tangible personal property by a
1993 florist.
1994 Such retail sales are deemed to take place at the location
1995 determined under s. 212.054(4).
1996 (d) The retail sale of a product, excluding a lease or
1997 rental, shall be deemed to take place:
1998 1. When the product is received by the purchaser at a
1999 business location of the seller, at that business location;
2000 2. When the product is not received by the purchaser at a
2001 business location of the seller, at the location where receipt
2002 by the purchaser, or the purchaser's donee, designated as such
2003 by the purchaser, including the location indicated by
2004 instructions for delivery to the purchaser or donee, known to
2005 the seller;
2006 3. When subparagraphs 1. and 2. do not apply, at the
2007 location indicated by an address for the purchaser which is
2008 available from the business records of the seller which are
2009 maintained in the ordinary course of the seller's business, if
2010 use of this address does not constitute bad faith;
2011 4. When subparagraphs 1., 2., and 3. do not apply, at the
2012 location indicated by an address for the purchaser obtained
2013 during the consummation of the sale, including the address of a
2014 purchaser's payment instrument, if no other address is
2015 available, if use of this address does not constitute bad faith;
2016 or
2017 5. When subparagraphs 1., 2., 3., and 4. do not apply,
2018 including when the seller is without sufficient information to
2019 apply the previous paragraphs, the address from which tangible
2020 personal property was shipped, from which the digital good or
2021 the computer software delivered electronically was first
2022 available for transmission by the seller, or from which the
2023 service was provided, disregarding any location that merely
2024 provided the digital transfer of the product sold.
2025 (e) The lease or rental of tangible personal property,
2026 other than property identified in paragraphs (f) and (g), shall
2027 be deemed to have occurred as follows:
2028 1. For a lease or rental that requires recurring periodic
2029 payments, the first periodic payment is deemed to take place in
2030 accordance with paragraph (d), notwithstanding the exclusion of
2031 lease or rental in paragraph (d). Subsequent periodic payments
2032 are deemed to have occurred at the primary property location for
2033 each period covered by the payment. The primary property
2034 location is determined by an address for the property provided
2035 by the lessee which is available to the lessor from its records
2036 maintained in the ordinary course of business, if use of this
2037 address does not constitute bad faith. The property location is
2038 not altered by intermittent use of the property at different
2039 locations, such as use of business property that accompanies
2040 employees on business trips and service calls.
2041 2. For a lease or rental that does not require recurring
2042 periodic payments, the payment is deemed to take place in
2043 accordance with paragraph (d), notwithstanding the exclusion of
2044 a lease or rental in paragraph (d).
2045 3. This paragraph does not affect the imposition or
2046 computation of sales or use tax on leases or rentals based on a
2047 lump sum or accelerated basis or on the acquisition of property
2048 for lease.
2049 (f) The lease or rental of a motor vehicle or aircraft that
2050 does not qualify as transportation equipment, as defined in
2051 paragraph (g), shall be sourced as follows:
2052 1. For a lease or rental that requires recurring periodic
2053 payments, each periodic payment is deemed to take place at the
2054 primary property location. The primary property location shall
2055 be determined by an address for the property provided by the
2056 lessee which is available to the lessor from its records
2057 maintained in the ordinary course of business, if use of this
2058 address does not constitute bad faith. This location may not be
2059 altered by intermittent use at different locations.
2060 2. For a lease or rental that does not require recurring
2061 periodic payments, the payment is deemed to take place in
2062 accordance with paragraph (d), notwithstanding the exclusion of
2063 a lease or rental in paragraph (d).
2064 3. This paragraph does not affect the imposition or
2065 computation of sales or use tax on leases or rentals based on a
2066 lump sum or accelerated basis or on the acquisition of property
2067 for lease.
2068 (g) The retail sale, including a lease or rental, of
2069 transportation equipment shall be deemed to take place in
2070 accordance with paragraph (d), notwithstanding the exclusion of
2071 a lease or rental in paragraph (d). The term “transportation
2072 equipment” means:
2073 1. Locomotives and rail cars that are used for the carriage
2074 of persons or property in interstate commerce;
2075 2. Trucks and truck tractors with a Gross Vehicle Weight
2076 Rating (GVWR) of 10,001 pounds or greater, trailers,
2077 semitrailers, or passenger buses that are registered through the
2078 International Registration Plan and operated under authority of
2079 a carrier authorized and certificated by the United States
2080 Department of Transportation or another federal authority to
2081 engage in the carriage of persons or property in interstate
2082 commerce;
2083 3. Aircraft that are operated by air carriers authorized
2084 and certificated by the United States Department of
2085 Transportation or another federal or a foreign authority to
2086 engage in the carriage of persons or property in interstate or
2087 foreign commerce; or
2088 4. Containers designed for use on and component parts
2089 attached or secured on the items set forth in subparagraphs 1.
2090 through 3.
2091 Section 9. Paragraph (c) of subsection (1) of section
2092 212.07, Florida Statutes, is amended, and subsection (10) is
2093 added that section, to read:
2094 212.07 Sales, storage, use tax; tax added to purchase
2095 price; dealer not to absorb; liability of purchasers who cannot
2096 prove payment of the tax; penalties; general exemptions.—
2097 (1)
2098 (c) Unless the purchaser of tangible personal property that
2099 is incorporated into tangible personal property manufactured,
2100 produced, compounded, processed, or fabricated for one's own use
2101 and subject to the tax imposed under s. 212.06(1)(b) or is
2102 purchased for export under 212.06(5)(a) s. 212.06(5)(a)1.
2103 extends a certificate in compliance with the rules of the
2104 department, the dealer shall himself or herself be liable for
2105 and pay the tax.
2106 (10)(a) The executive director is authorized to maintain
2107 and publish a taxability matrix in a downloadable format that
2108 has been approved by the governing board of the Steamlined Sales
2109 and Use Tax Agreement.
2110 (b) The state shall provide notice of changes to the
2111 taxability of the products or services listed in the taxability
2112 matrix.
2113 (c) A seller or certified service provider who collects and
2114 remits the state and local tax imposed by this chapter shall be
2115 held harmless from tax, interest, and penalties for having
2116 charged and collected the incorrect amount of sales or use tax
2117 due solely as a result of relying on erroneous data provided by
2118 the state in the taxability matrix.
2119 (d) A purchaser shall be held harmless from penalties for
2120 having failed to pay the correct amount of sales or use tax due
2121 solely as a result of any of the following circumstances:
2122 1. The seller or certified service provider relied on
2123 erroneous data provided by the state in the taxability matrix
2124 completed by the state;
2125 2. A purchaser relied on erroneous data provided by the
2126 state in the taxability matrix completed by the state; or
2127 3. A purchaser holding a direct-pay permit relied on
2128 erroneous data provided by the state in the taxability matrix
2129 completed by the state.
2130 (e) A purchaser shall be held harmless from tax and
2131 interest for having failed to pay the correct amount of sales or
2132 use tax due solely as a result of the state’s erroneous
2133 classification in the taxability matrix of terms included in the
2134 library of definitions as “taxable” or “exempt,” “included in
2135 sales price” or “excluded from sales price,” or “included in the
2136 definition” or “excluded from the definition.”
2137 Section 10. Subsections (1) and (2) and paragraphs (b) and
2138 (c) of subsection (17) of section 212.08, Florida Statutes, are
2139 amended to read:
2140 212.08 Sales, rental, use, consumption, distribution, and
2141 storage tax; specified exemptions.—The sale at retail, the
2142 rental, the use, the consumption, the distribution, and the
2143 storage to be used or consumed in this state of the following
2144 are hereby specifically exempt from the tax imposed by this
2145 chapter.
2146 (1) EXEMPTIONS; GENERAL GROCERIES.—
2147 (a) Food and food ingredients products for human
2148 consumption are exempt from the tax imposed by this chapter.
2149 (b) For the purpose of this chapter, as used in this
2150 subsection, the term “food and food ingredients products” means
2151 substances, whether in liquid, concentrated, solid, frozen,
2152 dried, or dehydrated form, which are sold for ingestion or
2153 chewing by humans and are consumed for their taste or
2154 nutritional value edible commodities, whether processed, cooked,
2155 raw, canned, or in any other form, which are generally regarded
2156 as food. This includes, but is not limited to, all of the
2157 following:
2158 1. Cereals and cereal products, baked goods, oleomargarine,
2159 meat and meat products, fish and seafood products, frozen foods
2160 and dinners, poultry, eggs and egg products, vegetables and
2161 vegetable products, fruit and fruit products, spices, salt,
2162 sugar and sugar products, milk and dairy products, and products
2163 intended to be mixed with milk.
2164 2. Natural fruit or vegetable juices or their concentrates
2165 or reconstituted natural concentrated fruit or vegetable juices,
2166 whether frozen or unfrozen, dehydrated, powdered, granulated,
2167 sweetened or unsweetened, seasoned with salt or spice, or
2168 unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2169 unless it is sold in a liquid form.
2170 1.3. Bakery products sold by bakeries, pastry shops, or
2171 like establishments, if sold without eating utensils. For
2172 purposes of this subparagraph, bakery products include bread,
2173 rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
2174 danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
2175 tortillas that do not have eating facilities.
2176 2. Dietary supplements. The term “dietary supplements”
2177 means any product, other than tobacco, intended to supplement
2178 the diet which contains one or more of the following dietary
2179 ingredients: a vitamin; a mineral; an herb or other botanical;
2180 an amino acid; a dietary substance for use by humans to
2181 supplement the diet by increasing the total dietary intake; or a
2182 concentrate, metabolite, constituent, extract, or combination of
2183 any ingredient described in this subparagraph which is intended
2184 for ingestion in tablet, capsule, powder, softgel, gelcap, or
2185 liquid form or, if not intended for ingestion in such a form, is
2186 not represented as conventional food and is not represented for
2187 use as a sole item of a meal or of the diet, and which is
2188 required to be labeled as a dietary supplement, identifiable by
2189 the supplemental facts panel found on the label and as required
2190 pursuant to 21 C.F.R. s. 101.36.
2191 (c) The exemption provided by this subsection does not
2192 apply:
2193 1. When the food products are sold as meals for consumption
2194 on or off the premises of the dealer.
2195 2. When the food products are furnished, prepared, or
2196 served for consumption at tables, chairs, or counters or from
2197 trays, glasses, dishes, or other tableware, whether provided by
2198 the dealer or by a person with whom the dealer contracts to
2199 furnish, prepare, or serve food products to others.
2200 3. When the food products are ordinarily sold for immediate
2201 consumption on the seller's premises or near a location at which
2202 parking facilities are provided primarily for the use of patrons
2203 in consuming the products purchased at the location, even though
2204 such products are sold on a “take out” or “to go” order and are
2205 actually packaged or wrapped and taken from the premises of the
2206 dealer.
2207 4. To sandwiches sold ready for immediate consumption on or
2208 off the seller's premises.
2209 5. When the food products are sold ready for immediate
2210 consumption within a place, the entrance to which is subject to
2211 an admission charge.
2212 1.6. To food and food ingredients sold as prepared food.
2213 The term “prepared food” means:
2214 a. Food sold in a heated state or heated by the seller;
2215 b. Two or more food ingredients mixed or combined by the
2216 seller for sale as a single item; or
2217 c. Food sold with eating utensils provided by the seller,
2218 including plates, knives, forks, spoons, glasses, cups, napkins,
2219 or straws. A plate does not include a container or packaging
2220 used to transport food. Prepared food does not include food that
2221 is only cut, repackaged, or pasteurized by the seller, eggs,
2222 fish meat, poultry, and foods containing these raw animal foods
2223 requiring cooking by the consumer as recommended by the Food and
2224 Drug Administration in chapter 3, part 4011 of its food code so
2225 as to prevent food-borne illness. When the food products are
2226 sold as hot prepared food products.
2227 2.7. To soft drinks, which include, but are not limited to,
2228 any nonalcoholic beverage, any preparation or beverage commonly
2229 referred to as a “soft drink,” or any noncarbonated drink made
2230 from milk derivatives or tea, when sold in cans or similar
2231 containers. The term “soft drinks” means nonalcoholic beverages
2232 that contain natural or artificial sweeteners. Soft drinks do
2233 not include beverages that contain milk or milk products, soy,
2234 rice, or similar milk substitutes, or greater than 50 percent of
2235 vegetable or fruit juice by volume.
2236 8. To ice cream, frozen yogurt, and similar frozen dairy or
2237 nondairy products in cones, small cups, or pints, popsicles,
2238 frozen fruit bars, or other novelty items, whether or not sold
2239 separately.
2240 9. To food prepared, whether on or off the premises, and
2241 sold for immediate consumption. This does not apply to food
2242 prepared off the premises and sold in the original sealed
2243 container, or the slicing of products into smaller portions.
2244 3.10. When the food and food ingredients products are sold
2245 through a vending machine, pushcart, motor vehicle, or any other
2246 form of vehicle.
2247 4.11. To candy and any similar product regarded as candy or
2248 confection, based on its normal use, as indicated on the label
2249 or advertising thereof. The term “candy” means a preparation of
2250 sugar, honey, or other natural or artificial sweeteners in
2251 combination with chocolate, fruits, nuts, or other ingredients
2252 or flavorings in the form of bars, drops, or pieces. Candy does
2253 not include any preparation that contains flour and does not
2254 require refrigeration.
2255 5. To tobacco.
2256 12. To bakery products sold by bakeries, pastry shops, or
2257 like establishments that have eating facilities, except when
2258 sold for consumption off the seller's premises.
2259 13. When food products are served, prepared, or sold in or
2260 by restaurants, lunch counters, cafeterias, hotels, taverns, or
2261 other like places of business.
2262 (d) As used in this subsection, the term:
2263 1. “For consumption off the seller's premises” means that
2264 the food or drink is intended by the customer to be consumed at
2265 a place away from the dealer's premises.
2266 2. “For consumption on the seller's premises” means that
2267 the food or drink sold may be immediately consumed on the
2268 premises where the dealer conducts his or her business. In
2269 determining whether an item of food is sold for immediate
2270 consumption, there shall be considered the customary consumption
2271 practices prevailing at the selling facility.
2272 3. “Premises” shall be construed broadly, and means, but is
2273 not limited to, the lobby, aisle, or auditorium of a theater;
2274 the seating, aisle, or parking area of an arena, rink, or
2275 stadium; or the parking area of a drive-in or outdoor theater.
2276 The premises of a caterer with respect to catered meals or
2277 beverages shall be the place where such meals or beverages are
2278 served.
2279 4. “Hot prepared food products” means those products,
2280 items, or components which have been prepared for sale in a
2281 heated condition and which are sold at any temperature that is
2282 higher than the air temperature of the room or place where they
2283 are sold. “Hot prepared food products,” for the purposes of this
2284 subsection, includes a combination of hot and cold food items or
2285 components where a single price has been established for the
2286 combination and the food products are sold in such combination,
2287 such as a hot meal, a hot specialty dish or serving, or a hot
2288 sandwich or hot pizza, including cold components or side items.
2289 (d)(e)1. Food or drinks not exempt under paragraphs (a),
2290 (b), and (c), and (d) shall be exempt, notwithstanding those
2291 paragraphs, when purchased with food coupons or Special
2292 Supplemental Food Program for Women, Infants, and Children
2293 vouchers issued under authority of federal law.
2294 2. This paragraph is effective only while federal law
2295 prohibits a state's participation in the federal food coupon
2296 program or Special Supplemental Food Program for Women, Infants,
2297 and Children if there is an official determination that state or
2298 local sales taxes are collected within that state on purchases
2299 of food or drinks with such coupons.
2300 3. This paragraph does shall not apply to any food or
2301 drinks on which federal law permits shall permit sales taxes
2302 without penalty, such as termination of the state's
2303 participation.
2304 (e) Dietary supplements that are sold as prepared food are
2305 not exempt.
2306 (2) EXEMPTIONS; MEDICAL.—
2307 (a) There shall be exempt from the tax imposed by this
2308 chapter:
2309 1. Drugs.
2310 2. Durable medical equipment, mobility-enhancing equipment,
2311 or prosthetic devices any medical products and supplies or
2312 medicine dispensed according to an individual prescription or
2313 prescriptions. written by a prescriber authorized by law to
2314 prescribe medicinal drugs;
2315 3. Hypodermic needles.; hypodermic syringes;
2316 4. Chemical compounds and test kits used for the diagnosis
2317 or treatment of human disease, illness, or injury and intended
2318 for one-time use.;
2319 5. Over-the-counter drugs and common household remedies
2320 recommended and generally sold for internal or external use in
2321 the cure, mitigation, treatment, or prevention of illness or
2322 disease in human beings, but not including grooming and hygiene
2323 products.
2324 6. Band-aids, gauze, bandages, and adhesive tape.
2325 7. Funerals. However, tangible personal property used by
2326 funeral directors in their business is taxable. cosmetics or
2327 toilet articles, notwithstanding the presence of medicinal
2328 ingredients therein, according to a list prescribed and approved
2329 by the Department of Health, which list shall be certified to
2330 the Department of Revenue from time to time and included in the
2331 rules promulgated by the Department of Revenue. There shall also
2332 be exempt from the tax imposed by this chapter artificial eyes
2333 and limbs; orthopedic shoes; prescription eyeglasses and items
2334 incidental thereto or which become a part thereof; dentures;
2335 hearing aids; crutches; prosthetic and orthopedic appliances;
2336 and funerals. In addition, any
2337 8. Items intended for one-time use which transfer essential
2338 optical characteristics to contact lenses. shall be exempt from
2339 the tax imposed by this chapter; However, this exemption applies
2340 shall apply only after $100,000 of the tax imposed by this
2341 chapter on such items has been paid in any calendar year by a
2342 taxpayer who claims the exemption in such year. Funeral
2343 directors shall pay tax on all tangible personal property used
2344 by them in their business.
2345 (b) For the purposes of this subsection, the term:
2346 1. “Drug” means a compound, substance, or preparation, and
2347 any component of a compound, substance, or preparation, other
2348 than food and food ingredients, dietary supplements, and
2349 alcoholic beverages, which is:
2350 a. Recognized in the official United States Pharmacopoeia,
2351 official Homeopathic Pharmacopoeia of the United States, or
2352 official National Formulary, or the supplement to any of them;
2353 b. Intended for use in the diagnosis, cure, mitigation,
2354 treatment, or prevention of disease; or
2355 c. Intended to affect the structure or any function of the
2356 body.
2357 2. “Durable medical equipment” means equipment, including
2358 repair and replacement parts to such equipment, but excluding
2359 mobility-enhancing equipment, which can withstand repeated use,
2360 is primarily and customarily used to serve a medical purpose,
2361 generally is not useful to a person in the absence of illness or
2362 injury, and is not worn on or in the body.
2363 3. “Mobility-enhancing equipment” means equipment,
2364 including repair and replacement parts to such equipment, but
2365 excluding durable medical equipment, which:
2366 a. Is primarily and customarily used to provide or increase
2367 the ability to move from one place to another and which is
2368 appropriate for use in a home or a motor vehicle.
2369 b. Is not generally used by persons with normal mobility.
2370 c. Does not include any motor vehicle or any equipment on a
2371 motor vehicle normally provided by a motor vehicle manufacturer.
2372 4. “Prosthetic device” means a replacement, corrective, or
2373 supportive device, including repair or replacement parts to such
2374 equipment, which is worn on or in the body to:
2375 a. Artificially replace a missing portion of the body;
2376 b. Prevent or correct physical deformity or malfunction; or
2377 c. Support a weak or deformed portion of the body.
2378 5. “Grooming and hygiene products” mean soaps and cleaning
2379 solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
2380 suntan lotions and screens, regardless of whether the items meet
2381 the definition of an over-the-counter drug.
2382 6. “Over-the-counter drug” means a drug the packaging for
2383 which contains a label that identifies the product as a drug as
2384 required by 21 C.F.R. s. 201.66. The over-the-counter drug label
2385 includes a drug-facts panel or a statement of the active
2386 ingredients, with a list of those ingredients contained in the
2387 compound, substance, or preparation. “Prosthetic and orthopedic
2388 appliances” means any apparatus, instrument, device, or
2389 equipment used to replace or substitute for any missing part of
2390 the body, to alleviate the malfunction of any part of the body,
2391 or to assist any disabled person in leading a normal life by
2392 facilitating such person's mobility. Such apparatus, instrument,
2393 device, or equipment shall be exempted according to an
2394 individual prescription or prescriptions written by a physician
2395 licensed under chapter 458, chapter 459, chapter 460, chapter
2396 461, or chapter 466, or according to a list prescribed and
2397 approved by the Department of Health, which list shall be
2398 certified to the Department of Revenue from time to time and
2399 included in the rules promulgated by the Department of Revenue.
2400 2. “Cosmetics” means articles intended to be rubbed,
2401 poured, sprinkled, or sprayed on, introduced into, or otherwise
2402 applied to the human body for cleansing, beautifying, promoting
2403 attractiveness, or altering the appearance and also means
2404 articles intended for use as a compound of any such articles,
2405 including, but not limited to, cold creams, suntan lotions,
2406 makeup, and body lotions.
2407 3. “Toilet articles” means any article advertised or held
2408 out for sale for grooming purposes and those articles that are
2409 customarily used for grooming purposes, regardless of the name
2410 by which they may be known, including, but not limited to, soap,
2411 toothpaste, hair spray, shaving products, colognes, perfumes,
2412 shampoo, deodorant, and mouthwash.
2413 7.4. “Prescription” means an order, formula, or recipe
2414 issued in any form of oral, written, electronic, or other means
2415 of transmission by a practitioner licensed under chapter 458,
2416 chapter 459, chapter 460, chapter 461, or chapter 466. The term
2417 also includes an orally transmitted order by the lawfully
2418 designated agent of such practitioner. The term also includes an
2419 order written or transmitted by a practitioner licensed to
2420 practice in a jurisdiction other than this state, but only if
2421 the pharmacist called upon to dispense the order determines, in
2422 the exercise of his or her professional judgment, that the order
2423 is valid and necessary for the treatment of a chronic or
2424 recurrent illness. includes any order for drugs or medicinal
2425 supplies written or transmitted by any means of communication by
2426 a duly licensed practitioner authorized by the laws of the state
2427 to prescribe such drugs or medicinal supplies and intended to be
2428 dispensed by a pharmacist. The term also includes an orally
2429 transmitted order by the lawfully designated agent of such
2430 practitioner. The term also includes an order written or
2431 transmitted by a practitioner licensed to practice in a
2432 jurisdiction other than this state, but only if the pharmacist
2433 called upon to dispense such order determines, in the exercise
2434 of his or her professional judgment, that the order is valid and
2435 necessary for the treatment of a chronic or recurrent illness.
2436 The term also includes a pharmacist's order for a product
2437 selected from the formulary created pursuant to s. 465.186. A
2438 prescription may be retained in written form, or the pharmacist
2439 may cause it to be recorded in a data processing system,
2440 provided that such order can be produced in printed form upon
2441 lawful request.
2442 (c) Chlorine is shall not be exempt from the tax imposed by
2443 this chapter when used for the treatment of water in swimming
2444 pools.
2445 (d) Lithotripters are exempt.
2446 (d)(e) Human organs are exempt.
2447 (f) Sales of drugs to or by physicians, dentists,
2448 veterinarians, and hospitals in connection with medical
2449 treatment are exempt.
2450 (g) Medical products and supplies used in the cure,
2451 mitigation, alleviation, prevention, or treatment of injury,
2452 disease, or incapacity which are temporarily or permanently
2453 incorporated into a patient or client by a practitioner of the
2454 healing arts licensed in the state are exempt.
2455 (h) The purchase by a veterinarian of commonly recognized
2456 substances possessing curative or remedial properties which are
2457 ordered and dispensed as treatment for a diagnosed health
2458 disorder by or on the prescription of a duly licensed
2459 veterinarian, and which are applied to or consumed by animals
2460 for alleviation of pain or the cure or prevention of sickness,
2461 disease, or suffering are exempt. Also exempt are the purchase
2462 by a veterinarian of antiseptics, absorbent cotton, gauze for
2463 bandages, lotions, vitamins, and worm remedies.
2464 (i) X-ray opaques, also known as opaque drugs and
2465 radiopaque, such as the various opaque dyes and barium sulphate,
2466 when used in connection with medical X rays for treatment of
2467 bodies of humans and animals, are exempt.
2468 (e)(j) Parts, special attachments, special lettering, and
2469 other like items that are added to or attached to tangible
2470 personal property so that a handicapped person can use them are
2471 exempt when such items are purchased by a person pursuant to an
2472 individual prescription.
2473 (f)(k) This subsection shall be strictly construed and
2474 enforced.
2475 (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.—
2476 (b) As used in this subsection, the term “overhead
2477 materials” means all tangible personal property, other than
2478 qualifying property as defined in s. 212.02(33)(a) s.
2479 212.02(14)(a) and electricity, which is used or consumed in the
2480 performance of a qualifying contract, title to which property
2481 vests in or passes to the government under the contract.
2482 (c) As used in this subsection and in s. 212.02(33)(a) s.
2483 212.02(14)(a), the term “qualifying contract” means a contract
2484 with the United States Department of Defense or the National
2485 Aeronautics and Space Administration, or a subcontract
2486 thereunder, but does not include a contract or subcontract for
2487 the repair, alteration, improvement, or construction of real
2488 property, except to the extent that purchases under such a
2489 contract would otherwise be exempt from the tax imposed by this
2490 chapter.
2491 Section 11. Section 212.094, Florida Statutes, is created
2492 to read:
2493 212.094 Purchaser requests for refunds from dealers.—
2494 (1) If a purchaser seeks from a dealer a refund of or
2495 credit against a tax collected under this chapter by that
2496 dealer, the purchaser shall submit a written request for the
2497 refund or credit to the dealer in accordance with this section.
2498 The request must contain all the information necessary for the
2499 dealer to determine the validity of the purchaser's request.
2500 (2) The purchaser may not take any other action against the
2501 dealer with respect to the requested refund or credit until the
2502 dealer has had 60 days following receipt of a completed request
2503 in which to respond.
2504 (3) This section does not affect a person's standing to
2505 claim a refund.
2506 (4) This section does not apply to refunds resulting from
2507 merchandise returned by a customer to a dealer.
2508 Section 12. Section 212.12, Florida Statutes, is amended to
2509 read:
2510 212.12 Dealer's credit for collecting tax; penalties for
2511 noncompliance; powers of Department of Revenue in dealing with
2512 delinquents; brackets applicable to taxable transactions;
2513 records required.—
2514 (1) Notwithstanding any other provision of law and for the
2515 purpose of compensating persons granting licenses for and the
2516 lessors of real and personal property taxed hereunder, for the
2517 purpose of compensating dealers in tangible personal property,
2518 for the purpose of compensating dealers providing communication
2519 services and taxable services, for the purpose of compensating
2520 owners of places where admissions are collected, and for the
2521 purpose of compensating remitters of any taxes or fees reported
2522 on the same documents utilized for the sales and use tax, as
2523 compensation for the keeping of prescribed records, filing
2524 timely tax returns, and the proper accounting and remitting of
2525 taxes by them, such seller, person, lessor, dealer, owner, and
2526 remitter (except dealers who make mail order sales) shall be
2527 allowed 2.5 percent of the amount of the tax due and accounted
2528 for and remitted to the department, in the form of a deduction
2529 in submitting his or her report and paying the amount due by him
2530 or her; the department shall allow such deduction of 2.5 percent
2531 of the amount of the tax to the person paying the same for
2532 remitting the tax and making of tax returns in the manner herein
2533 provided, for paying the amount due to be paid by him or her,
2534 and as further compensation to dealers in tangible personal
2535 property for the keeping of prescribed records and for
2536 collection of taxes and remitting the same. However, if the
2537 amount of the tax due and remitted to the department for the
2538 reporting period exceeds $1,200, no allowance shall be allowed
2539 for all amounts in excess of $1,200. The executive director of
2540 the department is authorized to negotiate a collection
2541 allowance, pursuant to rules promulgated by the department, with
2542 a dealer who makes mail order sales. The rules of the department
2543 shall provide guidelines for establishing the collection
2544 allowance based upon the dealer's estimated costs of collecting
2545 the tax, the volume and value of the dealer's mail order sales
2546 to purchasers in this state, and the administrative and legal
2547 costs and likelihood of achieving collection of the tax absent
2548 the cooperation of the dealer. However, in no event shall the
2549 collection allowance negotiated by the executive director exceed
2550 10 percent of the tax remitted for a reporting period.
2551 (a) The Department of Revenue may deny the collection
2552 allowance if a taxpayer files an incomplete return or if the
2553 required tax return or tax is delinquent at the time of payment.
2554 1. An “incomplete return” is, for purposes of this chapter,
2555 a return which is lacking such uniformity, completeness, and
2556 arrangement that the physical handling, verification, review of
2557 the return, or determination of other taxes and fees reported on
2558 the return may not be readily accomplished.
2559 2. The department shall adopt rules requiring such
2560 information as it may deem necessary to ensure that the tax
2561 levied hereunder is properly collected, reviewed, compiled,
2562 reported, and enforced, including, but not limited to: the
2563 amount of gross sales; the amount of taxable sales; the amount
2564 of tax collected or due; the amount of lawful refunds,
2565 deductions, or credits claimed; the amount claimed as the
2566 dealer's collection allowance; the amount of penalty and
2567 interest; the amount due with the return; and such other
2568 information as the Department of Revenue may specify. The
2569 department shall require that transient rentals and agricultural
2570 equipment transactions be separately shown. Sales made through
2571 vending machines as defined in s. 212.0515 must be separately
2572 shown on the return. Sales made through coin-operated amusement
2573 machines as defined by s. 212.02 and the number of machines
2574 operated must be separately shown on the return or on a form
2575 prescribed by the department. If a separate form is required,
2576 the same penalties for late filing, incomplete filing, or
2577 failure to file as provided for the sales tax return shall apply
2578 to said form.
2579 (b) The collection allowance and other credits or
2580 deductions provided in this chapter shall be applied
2581 proportionally to any taxes or fees reported on the same
2582 documents used for the sales and use tax.
2583 (c)1. A dealer entitled to the collection allowance
2584 provided in this section may elect to forego the collection
2585 allowance and direct that said amount be transferred into the
2586 Educational Enhancement Trust Fund. Such an election must be
2587 made with the timely filing of a return and may not be rescinded
2588 once made. If a dealer who makes such an election files a
2589 delinquent return, underpays the tax, or files an incomplete
2590 return, the amount transferred into the Educational Enhancement
2591 Trust Fund shall be the amount of the collection allowance
2592 remaining after resolution of liability for all of the tax,
2593 interest, and penalty due on that return or underpayment of tax.
2594 The Department of Education shall distribute the remaining
2595 amount from the trust fund to the school districts that have
2596 adopted resolutions stating that those funds will be used to
2597 ensure that up-to-date technology is purchased for the
2598 classrooms in the district and that teachers are trained in the
2599 use of that technology. Revenues collected in districts that do
2600 not adopt such a resolution shall be equally distributed to
2601 districts that have adopted such resolutions.
2602 2. This paragraph applies to all taxes, surtaxes, and any
2603 local option taxes administered under this chapter and remitted
2604 directly to the department. This paragraph does not apply to any
2605 locally imposed and self-administered convention development
2606 tax, tourist development tax, or tourist impact tax administered
2607 under this chapter.
2608 3. Revenues from the dealer-collection allowances shall be
2609 transferred quarterly from the General Revenue Fund to the
2610 Educational Enhancement Trust Fund. The Department of Revenue
2611 shall provide to the Department of Education quarterly
2612 information about such revenues by county to which the
2613 collection allowance was attributed.
2614 Notwithstanding any provision of chapter 120 to the contrary,
2615 the Department of Revenue may adopt rules to carry out the
2616 amendment made by chapter 2006-52, Laws of Florida, to this
2617 section.
2618 (d) Notwithstanding paragraphs (a) and (b), a Model 1
2619 seller under the Streamlined Sales and Use Tax Agreement is not
2620 entitled to the collection allowance described in paragraphs (a)
2621 and (b).
2622 (e)1. In addition to any collection allowance that may be
2623 provided under this subsection, the department may provide the
2624 monetary allowances required to be provided by the state to
2625 certified service providers and voluntary sellers pursuant to
2626 Article VI of the Streamlined Sales and Use Tax Agreement, as
2627 amended.
2628 2. Such monetary allowances must be in the form of
2629 collection allowances that certified service providers or
2630 voluntary sellers are permitted to retain from the tax revenues
2631 collected on remote sales to be remitted to the state pursuant
2632 to this chapter.
2633 3. For purposes of this paragraph, the term “voluntary
2634 seller” or “volunteer seller” means a seller that is not
2635 required to register in this state to collect a tax. The term
2636 “remote sales” means revenues generated by such a seller for
2637 this state for which the seller is not required to register to
2638 collect the tax imposed by this chapter.
2639 (2)(a) When any person required hereunder to make any
2640 return or to pay any tax or fee imposed by this chapter either
2641 fails to timely file such return or fails to pay the tax or fee
2642 shown due on the return within the time required hereunder, in
2643 addition to all other penalties provided herein and by the laws
2644 of this state in respect to such taxes or fees, a specific
2645 penalty shall be added to the tax or fee in the amount of 10
2646 percent of either the tax or fee shown on the return that is not
2647 timely filed or any tax or fee not paid timely. The penalty may
2648 not be less than $50 for failure to timely file a tax return
2649 required by s. 212.11(1) or timely pay the tax or fee shown due
2650 on the return except as provided in s. 213.21(10). If a person
2651 fails to timely file a return required by s. 212.11(1) and to
2652 timely pay the tax or fee shown due on the return, only one
2653 penalty of 10 percent, which may not be less than $50, shall be
2654 imposed.
2655 (b) When any person required under this section to make a
2656 return or to pay a tax or fee imposed by this chapter fails to
2657 disclose the tax or fee on the return within the time required,
2658 excluding a noncompliant filing event generated by situations
2659 covered in paragraph (a), in addition to all other penalties
2660 provided in this section and by the laws of this state in
2661 respect to such taxes or fees, a specific penalty shall be added
2662 to the additional tax or fee owed in the amount of 10 percent of
2663 any such unpaid tax or fee not paid timely if the failure is for
2664 not more than 30 days, with an additional 10 percent of any such
2665 unpaid tax or fee for each additional 30 days, or fraction
2666 thereof, while the failure continues, not to exceed a total
2667 penalty of 50 percent, in the aggregate, of any unpaid tax or
2668 fee.
2669 (c) Any person who knowingly and with a willful intent to
2670 evade any tax imposed under this chapter fails to file six
2671 consecutive returns as required by law commits a felony of the
2672 third degree, punishable as provided in s. 775.082 or s.
2673 775.083.
2674 (d) Any person who makes a false or fraudulent return with
2675 a willful intent to evade payment of any tax or fee imposed
2676 under this chapter; any person who, after the department's
2677 delivery of a written notice to the person's last known address
2678 specifically alerting the person of the requirement to register
2679 the person's business as a dealer, intentionally fails to
2680 register the business; and any person who, after the
2681 department's delivery of a written notice to the person's last
2682 known address specifically alerting the person of the
2683 requirement to collect tax on specific transactions,
2684 intentionally fails to collect such tax, shall, in addition to
2685 the other penalties provided by law, be liable for a specific
2686 penalty of 100 percent of any unreported or any uncollected tax
2687 or fee and, upon conviction, for fine and punishment as provided
2688 in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2689 notice may be made by certified mail, or by the use of such
2690 other method as is documented as being necessary and reasonable
2691 under the circumstances. The civil and criminal penalties
2692 imposed herein for failure to comply with a written notice
2693 alerting the person of the requirement to register the person's
2694 business as a dealer or to collect tax on specific transactions
2695 shall not apply if the person timely files a written challenge
2696 to such notice in accordance with procedures established by the
2697 department by rule or the notice fails to clearly advise that
2698 failure to comply with or timely challenge the notice will
2699 result in the imposition of the civil and criminal penalties
2700 imposed herein.
2701 1. If the total amount of unreported or uncollected taxes
2702 or fees is less than $300, the first offense resulting in
2703 conviction is a misdemeanor of the second degree, the second
2704 offense resulting in conviction is a misdemeanor of the first
2705 degree, and the third and all subsequent offenses resulting in
2706 conviction is a misdemeanor of the first degree, and the third
2707 and all subsequent offenses resulting in conviction are felonies
2708 of the third degree.
2709 2. If the total amount of unreported or uncollected taxes
2710 or fees is $300 or more but less than $20,000, the offense is a
2711 felony of the third degree.
2712 3. If the total amount of unreported or uncollected taxes
2713 or fees is $20,000 or more but less than $100,000, the offense
2714 is a felony of the second degree.
2715 4. If the total amount of unreported or uncollected taxes
2716 or fees is $100,000 or more, the offense is a felony of the
2717 first degree.
2718 (e) A person who willfully attempts in any manner to evade
2719 any tax, surcharge, or fee imposed under this chapter or the
2720 payment thereof is, in addition to any other penalties provided
2721 by law, liable for a specific penalty in the amount of 100
2722 percent of the tax, surcharge, or fee, and commits a felony of
2723 the third degree, punishable as provided in s. 775.082, s.
2724 775.083, or s. 775.084.
2725 (f) When any person, firm, or corporation fails to timely
2726 remit the proper estimated payment required under s. 212.11, a
2727 specific penalty shall be added in an amount equal to 10 percent
2728 of any unpaid estimated tax. Beginning with January 1, 1985,
2729 returns, the department, upon a showing of reasonable cause, is
2730 authorized to waive or compromise penalties imposed by this
2731 paragraph. However, other penalties and interest shall be due
2732 and payable if the return on which the estimated payment was due
2733 was not timely or properly filed.
2734 (g) A dealer who files a consolidated return pursuant to s.
2735 212.11(1)(e) is subject to the penalty established in paragraph
2736 (e) unless the dealer has paid the required estimated tax for
2737 his or her consolidated return as a whole without regard to each
2738 location. If the dealer fails to pay the required estimated tax
2739 for his or her consolidated return as a whole, each filing
2740 location shall stand on its own with respect to calculating
2741 penalties pursuant to paragraph (f).
2742 (3) When any dealer, or other person charged herein, fails
2743 to remit the tax, or any portion thereof, on or before the day
2744 when such tax is required by law to be paid, there shall be
2745 added to the amount due interest at the rate of 1 percent per
2746 month of the amount due from the date due until paid. Interest
2747 on the delinquent tax shall be calculated beginning on the 21st
2748 day of the month following the month for which the tax is due,
2749 except as otherwise provided in this chapter.
2750 (4) All penalties and interest imposed by this chapter
2751 shall be payable to and collectible by the department in the
2752 same manner as if they were a part of the tax imposed. The
2753 department may settle or compromise any such interest or
2754 penalties pursuant to s. 213.21.
2755 (5)(a) The department is authorized to audit or inspect the
2756 records and accounts of dealers defined herein, including audits
2757 or inspections of dealers who make mail order sales to the
2758 extent permitted by another state, and to correct by credit any
2759 overpayment of tax, and, in the event of a deficiency, an
2760 assessment shall be made and collected. No administrative
2761 finding of fact is necessary prior to the assessment of any tax
2762 deficiency.
2763 (b) In the event any dealer or other person charged herein
2764 fails or refuses to make his or her records available for
2765 inspection so that no audit or examination has been made of the
2766 books and records of such dealer or person, fails or refuses to
2767 register as a dealer, fails to make a report and pay the tax as
2768 provided by this chapter, makes a grossly incorrect report or
2769 makes a report that is false or fraudulent, then, in such event,
2770 it shall be the duty of the department to make an assessment
2771 from an estimate based upon the best information then available
2772 to it for the taxable period of retail sales of such dealer, the
2773 gross proceeds from rentals, the total admissions received,
2774 amounts received from leases of tangible personal property by
2775 such dealer, or of the cost price of all articles of tangible
2776 personal property imported by the dealer for use or consumption
2777 or distribution or storage to be used or consumed in this state,
2778 or of the sales or cost price of all services the sale or use of
2779 which is taxable under this chapter, together with interest,
2780 plus penalty, if such have accrued, as the case may be. Then the
2781 department shall proceed to collect such taxes, interest, and
2782 penalty on the basis of such assessment which shall be
2783 considered prima facie correct, and the burden to show the
2784 contrary shall rest upon the dealer, seller, owner, or lessor,
2785 as the case may be.
2786 (6)(a) The department is given the power to prescribe the
2787 records to be kept by all persons subject to taxes imposed by
2788 this chapter. It shall be the duty of every person required to
2789 make a report and pay any tax under this chapter, every person
2790 receiving rentals or license fees, and owners of places of
2791 admission, to keep and preserve suitable records of the sales,
2792 leases, rentals, license fees, admissions, or purchases, as the
2793 case may be, taxable under this chapter; such other books of
2794 account as may be necessary to determine the amount of the tax
2795 due hereunder; and other information as may be required by the
2796 department. It shall be the duty of every such person so charged
2797 with such duty, moreover, to keep and preserve as long as
2798 required by s. 213.35 all invoices and other records of goods,
2799 wares, and merchandise; records of admissions, leases, license
2800 fees and rentals; and records of all other subjects of taxation
2801 under this chapter. All such books, invoices, and other records
2802 shall be open to examination at all reasonable hours to the
2803 department or any of its duly authorized agents.
2804 (b) For the purpose of this subsection, if a dealer does
2805 not have adequate records of his or her retail sales or
2806 purchases, the department may, upon the basis of a test or
2807 sampling of the dealer's available records or other information
2808 relating to the sales or purchases made by such dealer for a
2809 representative period, determine the proportion that taxable
2810 retail sales bear to total retail sales or the proportion that
2811 taxable purchases bear to total purchases. This subsection does
2812 not affect the duty of the dealer to collect, or the liability
2813 of any consumer to pay, any tax imposed by or pursuant to this
2814 chapter.
2815 (c)1. If the records of a dealer are adequate but
2816 voluminous in nature and substance, the department may sample
2817 such records and project the audit findings derived therefrom
2818 over the entire audit period to determine the proportion that
2819 taxable retail sales bear to total retail sales or the
2820 proportion that taxable purchases bear to total purchases. In
2821 order to conduct such a sample, the department must first make a
2822 good faith effort to reach an agreement with the dealer, which
2823 agreement provides for the means and methods to be used in the
2824 sampling process. In the event that no agreement is reached, the
2825 dealer is entitled to a review by the executive director. In the
2826 case of fixed assets, a dealer may agree in writing with the
2827 department for adequate but voluminous records to be
2828 statistically sampled. Such an agreement shall provide for the
2829 methodology to be used in the statistical sampling process. The
2830 audit findings derived therefrom shall be projected over the
2831 period represented by the sample in order to determine the
2832 proportion that taxable purchases bear to total purchases. Once
2833 an agreement has been signed, it is final and conclusive with
2834 respect to the method of sampling fixed assets, and the
2835 department may not conduct a detailed audit of fixed assets, and
2836 the taxpayer may not request a detailed audit after the
2837 agreement is reached.
2838 2. For the purposes of sampling pursuant to subparagraph
2839 1., the department shall project any deficiencies and
2840 overpayments derived therefrom over the entire audit period. In
2841 determining the dealer's compliance, the department shall reduce
2842 any tax deficiency as derived from the sample by the amount of
2843 any overpayment derived from the sample. In the event the
2844 department determines from the sample results that the dealer
2845 has a net tax overpayment, the department shall provide the
2846 findings of this overpayment to the Chief Financial Officer for
2847 repayment of funds paid into the State Treasury through error
2848 pursuant to s. 215.26.
2849 3.a. A taxpayer is entitled, both in connection with an
2850 audit and in connection with an application for refund filed
2851 independently of any audit, to establish the amount of any
2852 refund or deficiency through statistical sampling when the
2853 taxpayer's records are adequate but voluminous. In the case of
2854 fixed assets, a dealer may agree in writing with the department
2855 for adequate but voluminous records to be statistically sampled.
2856 Such an agreement shall provide for the methodology to be used
2857 in the statistical sampling process. The audit findings derived
2858 therefrom shall be projected over the period represented by the
2859 sample in order to determine the proportion that taxable
2860 purchases bear to total purchases. Once an agreement has been
2861 signed, it is final and conclusive with respect to the method of
2862 sampling fixed assets, and the department may not conduct a
2863 detailed audit of fixed assets, and the taxpayer may not request
2864 a detailed audit after the agreement is reached.
2865 b. Alternatively, a taxpayer is entitled to establish any
2866 refund or deficiency through any other sampling method agreed
2867 upon by the taxpayer and the department when the taxpayer's
2868 records, other than those regarding fixed assets, are adequate
2869 but voluminous. Whether done through statistical sampling or any
2870 other sampling method agreed upon by the taxpayer and the
2871 department, the completed sample must reflect both overpayments
2872 and underpayments of taxes due. The sample shall be conducted
2873 through:
2874 (I) A taxpayer request to perform the sampling through the
2875 certified audit program pursuant to s. 213.285;
2876 (II) Attestation by a certified public accountant as to the
2877 adequacy of the sampling method utilized and the results reached
2878 using such sampling method; or
2879 (III) A sampling method that has been submitted by the
2880 taxpayer and approved by the department before a refund claim is
2881 submitted. This sub-sub-subparagraph does not prohibit a
2882 taxpayer from filing a refund claim prior to approval by the
2883 department of the sampling method; however, a refund claim
2884 submitted before the sampling method has been approved by the
2885 department cannot be a complete refund application pursuant to
2886 s. 213.255 until the sampling method has been approved by the
2887 department.
2888 c. The department shall prescribe by rule the procedures to
2889 be followed under each method of sampling. Such procedures shall
2890 follow generally accepted auditing procedures for sampling. The
2891 rule shall also set forth other criteria regarding the use of
2892 sampling, including, but not limited to, training requirements
2893 that must be met before a sampling method may be utilized and
2894 the steps necessary for the department and the taxpayer to reach
2895 agreement on a sampling method submitted by the taxpayer for
2896 approval by the department.
2897 (7) In the event the dealer has imported tangible personal
2898 property and he or she fails to produce an invoice showing the
2899 cost price of the articles, as defined in this chapter, which
2900 are subject to tax, or the invoice does not reflect the true or
2901 actual cost price as defined herein, then the department shall
2902 ascertain, in any manner feasible, the true cost price, and
2903 assess and collect the tax thereon with interest plus penalties,
2904 if such have accrued on the true cost price as assessed by it.
2905 The assessment so made shall be considered prima facie correct,
2906 and the duty shall be on the dealer to show to the contrary.
2907 (8) In the case of the lease or rental of tangible personal
2908 property, or other rentals or license fees as herein defined and
2909 taxed, if the consideration given or reported by the lessor,
2910 person receiving rental or license fee, or dealer does not, in
2911 the judgment of the department, represent the true or actual
2912 consideration, then the department is authorized to ascertain
2913 the same and assess and collect the tax thereon in the same
2914 manner as above provided, with respect to imported tangible
2915 property, together with interest, plus penalties, if such have
2916 accrued.
2917 (9) Taxes imposed by this chapter upon the privilege of the
2918 use, consumption, storage for consumption, or sale of tangible
2919 personal property, admissions, license fees, rentals,
2920 communication services, and upon the sale or use of services as
2921 herein taxed shall be collected upon the basis of an addition of
2922 the tax imposed by this chapter to the total price of such
2923 admissions, license fees, rentals, communication or other
2924 services, or sale price of such article or articles that are
2925 purchased, sold, or leased at any one time by or to a customer
2926 or buyer; the dealer, or person charged herein, is required to
2927 pay a privilege tax in the amount of the tax imposed by this
2928 chapter on the total of his or her gross sales of tangible
2929 personal property, admissions, license fees, rentals, and
2930 communication services or to collect a tax upon the sale or use
2931 of services, and such person or dealer shall add the tax imposed
2932 by this chapter to the price, license fee, rental, or
2933 admissions, and communication or other services and collect the
2934 total sum from the purchaser, admittee, licensee, lessee, or
2935 consumer. In computing the tax due or to be collected as the
2936 result of any transaction, the seller may elect to compute the
2937 tax due on a transaction on an per-item basis or on an invoice
2938 basis. The tax rate shall be the sum of the applicable state and
2939 local rates, if any, and the tax computation shall be carried to
2940 the third decimal place. Whenever the third decimal place is
2941 greater than four, the tax shall be rounded to the next whole
2942 cent. The department shall make available in an electronic
2943 format or otherwise the tax amounts and the following brackets
2944 applicable to all transactions taxable at the rate of 6 percent:
2945 (a) On single sales of less than 10 cents, no tax shall be
2946 added.
2947 (b) On single sales in amounts from 10 cents to 16 cents,
2948 both inclusive, 1 cent shall be added for taxes.
2949 (c) On sales in amounts from 17 cents to 33 cents, both
2950 inclusive, 2 cents shall be added for taxes.
2951 (d) On sales in amounts from 34 cents to 50 cents, both
2952 inclusive, 3 cents shall be added for taxes.
2953 (e) On sales in amounts from 51 cents to 66 cents, both
2954 inclusive, 4 cents shall be added for taxes.
2955 (f) On sales in amounts from 67 cents to 83 cents, both
2956 inclusive, 5 cents shall be added for taxes.
2957 (g) On sales in amounts from 84 cents to $1, both
2958 inclusive, 6 cents shall be added for taxes.
2959 (h) On sales in amounts of more than $1, 6 percent shall be
2960 charged upon each dollar of price, plus the appropriate bracket
2961 charge upon any fractional part of a dollar.
2962 (10) In counties which have adopted a discretionary sales
2963 surtax at the rate of 1 percent, the department shall make
2964 available in an electronic format or otherwise the tax amounts
2965 and the following brackets applicable to all taxable
2966 transactions that would otherwise have been transactions taxable
2967 at the rate of 6 percent:
2968 (a) On single sales of less than 10 cents, no tax shall be
2969 added.
2970 (b) On single sales in amounts from 10 cents to 14 cents,
2971 both inclusive, 1 cent shall be added for taxes.
2972 (c) On sales in amounts from 15 cents to 28 cents, both
2973 inclusive, 2 cents shall be added for taxes.
2974 (d) On sales in amounts from 29 cents to 42 cents, both
2975 inclusive, 3 cents shall be added for taxes.
2976 (e) On sales in amounts from 43 cents to 57 cents, both
2977 inclusive, 4 cents shall be added for taxes.
2978 (f) On sales in amounts from 58 cents to 71 cents, both
2979 inclusive, 5 cents shall be added for taxes.
2980 (g) On sales in amounts from 72 cents to 85 cents, both
2981 inclusive, 6 cents shall be added for taxes.
2982 (h) On sales in amounts from 86 cents to $1, both
2983 inclusive, 7 cents shall be added for taxes.
2984 (i) On sales in amounts from $1 up to, and including, the
2985 first $5,000 in price, 7 percent shall be charged upon each
2986 dollar of price, plus the appropriate bracket charge upon any
2987 fractional part of a dollar.
2988 (j) On sales in amounts of more than $5,000 in price, 7
2989 percent shall be added upon the first $5,000 in price, and 6
2990 percent shall be added upon each dollar of price in excess of
2991 the first $5,000 in price, plus the bracket charges upon any
2992 fractional part of a dollar as provided for in subsection (9).
2993 (11) The department shall make available in an electronic
2994 format or otherwise the tax amounts and brackets applicable to
2995 all taxable transactions that occur in counties that have a
2996 surtax at a rate other than 1 percent which transactions would
2997 otherwise have been transactions taxable at the rate of 6
2998 percent. Likewise, the department shall make available in an
2999 electronic format or otherwise the tax amounts and brackets
3000 applicable to transactions taxable at 7 percent pursuant to s.
3001 212.05(1)(e) and on transactions which would otherwise have been
3002 so taxable in counties which have adopted a discretionary sales
3003 surtax.
3004 (10)(12) It is hereby declared to be the legislative intent
3005 that, whenever in the construction, administration, or
3006 enforcement of this chapter there may be any question respecting
3007 a duplication of the tax, the end consumer, or last retail sale,
3008 be the sale intended to be taxed and insofar as may be
3009 practicable there be no duplication or pyramiding of the tax.
3010 (11)(13) In order to aid the administration and enforcement
3011 of the provisions of this chapter with respect to the rentals
3012 and license fees, each lessor or person granting the use of any
3013 hotel, apartment house, roominghouse, tourist or trailer camp,
3014 real property, or any interest therein, or any portion thereof,
3015 inclusive of owners; property managers; lessors; landlords;
3016 hotel, apartment house, and roominghouse operators; and all
3017 licensed real estate agents within the state leasing, granting
3018 the use of, or renting such property, shall be required to keep
3019 a record of each and every such lease, license, or rental
3020 transaction which is taxable under this chapter, in such a
3021 manner and upon such forms as the department may prescribe, and
3022 to report such transaction to the department or its designated
3023 agents, and to maintain such records as long as required by s.
3024 213.35, subject to the inspection of the department and its
3025 agents. Upon the failure by such owner; property manager;
3026 lessor; landlord; hotel, apartment house, roominghouse, tourist
3027 or trailer camp operator; or real estate agent to keep and
3028 maintain such records and to make such reports upon the forms
3029 and in the manner prescribed, such owner; property manager;
3030 lessor; landlord; hotel, apartment house, roominghouse, tourist
3031 or trailer camp operator; receiver of rent or license fees; or
3032 real estate agent is guilty of a misdemeanor of the second
3033 degree, punishable as provided in s. 775.082 or s. 775.083, for
3034 the first offense; for subsequent offenses, they are each guilty
3035 of a misdemeanor of the first degree, punishable as provided in
3036 s. 775.082 or s. 775.083. If, however, any subsequent offense
3037 involves intentional destruction of such records with an intent
3038 to evade payment of or deprive the state of any tax revenues,
3039 such subsequent offense shall be a felony of the third degree,
3040 punishable as provided in s. 775.082 or s. 775.083.
3041 (14) If it is determined upon audit that a dealer has
3042 collected and remitted taxes by applying the applicable tax rate
3043 to each transaction as described in subsection (9) and rounding
3044 the tax due to the nearest whole cent rather than applying the
3045 appropriate bracket system provided by law or department rule,
3046 the dealer shall not be held liable for additional tax, penalty,
3047 and interest resulting from such failure if:
3048 (a) The dealer acted in a good faith belief that rounding
3049 to the nearest whole cent was the proper method of determining
3050 the amount of tax due on each taxable transaction.
3051 (b) The dealer timely reported and remitted all taxes
3052 collected on each taxable transaction.
3053 (c) The dealer agrees in writing to future compliance with
3054 the laws and rules concerning brackets applicable to the
3055 dealer's transactions.
3056 Section 13. Subsection (3) of section 212.17, Florida
3057 Statutes, is amended to read:
3058 212.17 Credits for returned goods, rentals, or admissions;
3059 goods acquired for dealer's own use and subsequently resold;
3060 additional powers of department.—
3061 (3) A dealer who has paid the tax imposed by this chapter
3062 on tangible personal property or services may take a credit or
3063 obtain a refund for any tax paid by the dealer on the unpaid
3064 balance due on worthless accounts within 12 months following the
3065 month in which the bad debt has been charged off for federal
3066 income tax purposes. A dealer that has paid the tax imposed by
3067 this chapter on tangible personal property or services and that
3068 is not required to file federal income tax returns may take a
3069 credit against or obtain a refund for any tax paid by the dealer
3070 on the unpaid balance due on worthless accounts within 12 months
3071 following the month in which the bad debt is written off as
3072 uncollectible in the dealer's books and records and would be
3073 eligible for a bad-debt deduction for federal income tax
3074 purposes if the dealer was required to file a federal income tax
3075 return.
3076 (a) A dealer that is taking a credit against or obtaining a
3077 refund on worthless accounts shall base the bad-debt-recovery
3078 calculation in accordance with 26 U.S.C. s. 166.
3079 (b) When the amount of bad debt exceeds the amount of
3080 taxable sales for the period during which the bad debt is
3081 written off, a refund claim must be filed, notwithstanding s.
3082 215.26(2), within 3 years after the due date of the return on
3083 which the bad debt could first be claimed.
3084 (c) If any accounts so charged off for which a credit or
3085 refund has been obtained are thereafter in whole or in part paid
3086 to the dealer, the amount so paid shall be included in the first
3087 return filed after such collection and the tax paid accordingly.
3088 (d) If filing responsibilities have been assumed by a
3089 certified service provider, the certified service provider shall
3090 claim, on behalf of the seller, any bad-debt allowance provided
3091 by this subsection. The certified service provider shall credit
3092 or refund to the seller the full amount of any bad-debt
3093 allowance or refund received.
3094 (e) For the purposes of reporting a payment received on a
3095 previously claimed bad debt, any payments made on a debt or
3096 account shall first be applied proportionally to the taxable
3097 price of the property or service and the sales tax on such
3098 property, and second to any interest, service charges, and any
3099 other charges.
3100 (f) In situations in which the books and records of the
3101 party claiming the bad-debt allowance support an allocation of
3102 the bad debts among states that are members of the Streamlined
3103 Sales and Use Tax Agreement, the allocation is permitted among
3104 those states.
3105 Section 14. Paragraph (a) of subsection (3) of section
3106 212.18, Florida Statutes, is amended to read:
3107 212.18 Administration of law; registration of dealers;
3108 rules.—
3109 (3)(a) Every person desiring to engage in or conduct
3110 business in this state as a dealer, as defined in this chapter,
3111 or to lease, rent, or let or grant licenses in living quarters
3112 or sleeping or housekeeping accommodations in hotels, apartment
3113 houses, roominghouses, or tourist or trailer camps that are
3114 subject to tax under s. 212.03, or to lease, rent, or let or
3115 grant licenses in real property, as defined in this chapter, and
3116 every person who sells or receives anything of value by way of
3117 admissions, must file with the department an application for a
3118 certificate of registration for each place of business, showing
3119 the names of the persons who have interests in such business and
3120 their residences, the address of the business, and such other
3121 data as the department may reasonably require. However, owners
3122 and operators of vending machines or newspaper rack machines are
3123 required to obtain only one certificate of registration for each
3124 county in which such machines are located. The department, by
3125 rule, may authorize a dealer that uses independent sellers to
3126 sell its merchandise to remit tax on the retail sales price
3127 charged to the ultimate consumer in lieu of having the
3128 independent seller register as a dealer and remit the tax. The
3129 department may appoint the county tax collector as the
3130 department's agent to accept applications for registrations. The
3131 application must be made to the department before the person,
3132 firm, copartnership, or corporation may engage in such business,
3133 and it must be accompanied by a registration fee of $5. However,
3134 a registration fee is not required to accompany an application
3135 to engage in or conduct business to make mail order sales. The
3136 department may waive the registration fee for applications
3137 submitted through the department's Internet registration process
3138 or central electronic registration system provided by member
3139 states of the Streamlined Sales and Use Tax Agreement.
3140 Section 15. Section 212.20, Florida Statutes, is amended to
3141 read:
3142 212.20 Funds collected, disposition; additional powers of
3143 department; operational expense; refund of taxes adjudicated
3144 unconstitutionally collected.—
3145 (1) The department shall pay over to the Chief Financial
3146 Officer of the state all funds received and collected by it
3147 under the provisions of this chapter, to be credited to the
3148 account of the General Revenue Fund of the state.
3149 (2) The department is authorized to employ all necessary
3150 assistants to administer this chapter properly and is also
3151 authorized to purchase all necessary supplies and equipment
3152 which may be required for this purpose.
3153 (3) The estimated amount of money needed for the
3154 administration of this chapter shall be included by the
3155 department in its annual legislative budget request for the
3156 operation of its office.
3157 (4) When there has been a final adjudication that any tax
3158 pursuant to s. 212.0596 was levied, collected, or both, contrary
3159 to the Constitution of the United States or the State
3160 Constitution, the department shall, in accordance with rules,
3161 determine, based upon claims for refund and other evidence and
3162 information, who paid such tax or taxes, and refund to each such
3163 person the amount of tax paid. For purposes of this subsection,
3164 a “final adjudication” is a decision of a court of competent
3165 jurisdiction from which no appeal can be taken or from which the
3166 official or officials of this state with authority to make such
3167 decisions has or have decided not to appeal.
3168 (4)(5) For the purposes of this section, the term:
3169 (a) “Proceeds” means all tax or fee revenue collected or
3170 received by the department, including interest and penalties.
3171 (b) “Reallocate” means reduction of the accounts of initial
3172 deposit and redeposit into the indicated account.
3173 (5)(6) Distribution of all proceeds under this chapter and
3174 s. 202.18(1)(b) and (2)(b) shall be as follows:
3175 (a) Proceeds from the convention development taxes
3176 authorized under s. 212.0305 shall be reallocated to the
3177 Convention Development Tax Clearing Trust Fund.
3178 (b) Proceeds from discretionary sales surtaxes imposed
3179 pursuant to ss. 212.054 and 212.055 shall be reallocated to the
3180 Discretionary Sales Surtax Clearing Trust Fund.
3181 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
3182 and 212.18(3) shall remain with the General Revenue Fund.
3183 (d) The proceeds of all other taxes and fees imposed
3184 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
3185 and (2)(b) shall be distributed as follows:
3186 1. In any fiscal year, the greater of $500 million, minus
3187 an amount equal to 4.6 percent of the proceeds of the taxes
3188 collected pursuant to chapter 201, or 5 percent of all other
3189 taxes and fees imposed pursuant to this chapter or remitted
3190 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
3191 monthly installments into the General Revenue Fund.
3192 2. Two-tenths of one percent shall be transferred to the
3193 Ecosystem Management and Restoration Trust Fund to be used for
3194 water quality improvement and water restoration projects.
3195 3. After the distribution under subparagraphs 1. and 2.,
3196 8.814 percent of the amount remitted by a sales tax dealer
3197 located within a participating county pursuant to s. 218.61
3198 shall be transferred into the Local Government Half-cent Sales
3199 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
3200 be transferred pursuant to this subparagraph to the Local
3201 Government Half-cent Sales Tax Clearing Trust Fund shall be
3202 reduced by 0.1 percent, and the department shall distribute this
3203 amount to the Public Employees Relations Commission Trust Fund
3204 less $5,000 each month, which shall be added to the amount
3205 calculated in subparagraph 4. and distributed accordingly.
3206 4. After the distribution under subparagraphs 1., 2., and
3207 3., 0.095 percent shall be transferred to the Local Government
3208 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
3209 to s. 218.65.
3210 5. After the distributions under subparagraphs 1., 2., 3.,
3211 and 4., 2.0440 percent of the available proceeds pursuant to
3212 this paragraph shall be transferred monthly to the Revenue
3213 Sharing Trust Fund for Counties pursuant to s. 218.215.
3214 6. After the distributions under subparagraphs 1., 2., 3.,
3215 and 4., 1.3409 percent of the available proceeds pursuant to
3216 this paragraph shall be transferred monthly to the Revenue
3217 Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
3218 the total revenue to be distributed pursuant to this
3219 subparagraph is at least as great as the amount due from the
3220 Revenue Sharing Trust Fund for Municipalities and the former
3221 Municipal Financial Assistance Trust Fund in state fiscal year
3222 1999-2000, no municipality shall receive less than the amount
3223 due from the Revenue Sharing Trust Fund for Municipalities and
3224 the former Municipal Financial Assistance Trust Fund in state
3225 fiscal year 1999-2000. If the total proceeds to be distributed
3226 are less than the amount received in combination from the
3227 Revenue Sharing Trust Fund for Municipalities and the former
3228 Municipal Financial Assistance Trust Fund in state fiscal year
3229 1999-2000, each municipality shall receive an amount
3230 proportionate to the amount it was due in state fiscal year
3231 1999-2000.
3232 7. Of the remaining proceeds:
3233 a. In each fiscal year, the sum of $29,915,500 shall be
3234 divided into as many equal parts as there are counties in the
3235 state, and one part shall be distributed to each county. The
3236 distribution among the several counties shall begin each fiscal
3237 year on or before January 5th and shall continue monthly for a
3238 total of 4 months. If a local or special law required that any
3239 moneys accruing to a county in fiscal year 1999-2000 under the
3240 then-existing provisions of s. 550.135 be paid directly to the
3241 district school board, special district, or a municipal
3242 government, such payment shall continue until such time that the
3243 local or special law is amended or repealed. The state covenants
3244 with holders of bonds or other instruments of indebtedness
3245 issued by local governments, special districts, or district
3246 school boards prior to July 1, 2000, that it is not the intent
3247 of this subparagraph to adversely affect the rights of those
3248 holders or relieve local governments, special districts, or
3249 district school boards of the duty to meet their obligations as
3250 a result of previous pledges or assignments or trusts entered
3251 into which obligated funds received from the distribution to
3252 county governments under then-existing s. 550.135. This
3253 distribution specifically is in lieu of funds distributed under
3254 s. 550.135 prior to July 1, 2000.
3255 b. The department shall distribute $166,667 monthly
3256 pursuant to s. 288.1162 to each applicant that has been
3257 certified as a “facility for a new professional sports
3258 franchise” or a “facility for a retained professional sports
3259 franchise” pursuant to s. 288.1162. Up to $41,667 shall be
3260 distributed monthly by the department to each applicant that has
3261 been certified as a “facility for a retained spring training
3262 franchise” pursuant to s. 288.1162; however, not more than
3263 $416,670 may be distributed monthly in the aggregate to all
3264 certified facilities for a retained spring training franchise.
3265 Distributions shall begin 60 days following such certification
3266 and shall continue for not more than 30 years. Nothing contained
3267 in this paragraph shall be construed to allow an applicant
3268 certified pursuant to s. 288.1162 to receive more in
3269 distributions than actually expended by the applicant for the
3270 public purposes provided for in s. 288.1162(6).
3271 c. Beginning 30 days after notice by the Office of Tourism,
3272 Trade, and Economic Development to the Department of Revenue
3273 that an applicant has been certified as the professional golf
3274 hall of fame pursuant to s. 288.1168 and is open to the public,
3275 $166,667 shall be distributed monthly, for up to 300 months, to
3276 the applicant.
3277 d. Beginning 30 days after notice by the Office of Tourism,
3278 Trade, and Economic Development to the Department of Revenue
3279 that the applicant has been certified as the International Game
3280 Fish Association World Center facility pursuant to s. 288.1169,
3281 and the facility is open to the public, $83,333 shall be
3282 distributed monthly, for up to 168 months, to the applicant.
3283 This distribution is subject to reduction pursuant to s.
3284 288.1169. A lump sum payment of $999,996 shall be made, after
3285 certification and before July 1, 2000.
3286 8. All other proceeds shall remain with the General Revenue
3287 Fund.
3288 Section 16. Section 213.052, Florida Statutes, is created
3289 to read:
3290 213.052 Notice of state sales and use tax rate changes.—
3291 (1) A sales or use tax rate change imposed under chapter
3292 212 is effective on January 1, April 1, July 1, or October 1.
3293 The Department of Revenue shall provide notice of such rate
3294 change to all affected sellers 60 days before the effective date
3295 of the rate change.
3296 (2) Failure of a seller to receive notice does not relieve
3297 the seller of its obligation to collect sales or use tax.
3298 Section 17. Section 213.0521, Florida Statutes, is created
3299 to read:
3300 213.0521 Effective date of state sales and use tax rate
3301 changes.—The effective date for services covering a period
3302 starting before and ending after the statutory effective date is
3303 as follows:
3304 (1) For a rate increase, the new rate applies to the first
3305 billing period starting on or after the effective date.
3306 (2) For a rate decrease, the new rate applies to bills
3307 rendered on or after the effective date.
3308 Section 18. Section 213.215, Florida Statutes, is created
3309 to read:
3310 213.215 Sales and use tax amnesty upon registration in
3311 accordance with Streamlined Sales and Use Tax Agreement.—
3312 (1) Amnesty shall be provided for uncollected or unpaid
3313 sales or use tax to a seller who registers to pay or to collect
3314 and remit applicable sales or use tax in accordance with the
3315 terms of the Streamlined Sales and Use Tax Agreement authorized
3316 under s. 213.256, if the seller was not registered with the
3317 Department of Revenue in the 12-month period preceding the
3318 effective date of participation in the agreement by this state.
3319 (2) The amnesty precludes assessment for uncollected or
3320 unpaid sales or use tax, together with penalty or interest for
3321 sales made during the period the seller was not registered with
3322 the Department of Revenue, if registration occurs within 12
3323 months after the effective date of this state's participation in
3324 the agreement.
3325 (3) The amnesty is not available to a seller with respect
3326 to any matter for which the seller received notice of the
3327 commencement of an audit if the audit is not yet finally
3328 resolved, including any related administrative and judicial
3329 processes.
3330 (4) The amnesty is not available for sales or use taxes
3331 already paid or remitted to the state or to taxes collected by
3332 the seller.
3333 (5) The amnesty is fully effective, absent the seller's
3334 fraud or intentional misrepresentation of a material fact, as
3335 long as the seller continues registration and continues payment
3336 or collection and remittance of applicable sales or use taxes
3337 for at least 36 months.
3338 (6) The amnesty applies only to sales or use taxes due from
3339 a seller in its capacity as a seller and not to sales or use
3340 taxes due from a seller in its capacity as a buyer.
3341 Section 19. Subsections (1) and (2) of section 213.256,
3342 Florida Statutes, are amended to read:
3343 213.256 Simplified Sales and Use Tax Administration Act.—
3344 (1) As used in this section and s. 213.2567, the term:
3345 (a) “Agent” means, for purposes of carrying out the
3346 responsibilities placed on a dealer, a person appointed by the
3347 seller to represent the seller before the department.
3348 “Department” means the Department of Revenue.
3349 (b) “Agreement” means the Streamlined Sales and Use Tax
3350 Agreement as amended and adopted on January 27, 2001, by the
3351 Executive Committee of the National Conference of State
3352 Legislatures.
3353 (c) “Certified automated system” means software certified
3354 jointly by the state states that are signatories to the
3355 agreement to calculate the tax imposed by each jurisdiction on a
3356 transaction, determine the amount of tax to remit to the
3357 appropriate state, and maintain a record of the transaction.
3358 (d) “Certified service provider” means an agent certified
3359 jointly by the states that are signatories to the agreement to
3360 perform all of the seller's sales tax functions other than the
3361 seller's obligation to remit tax on its own purchases.
3362 (e) “Department” means the Department of Revenue.
3363 (f) “Governing board” means the governing board of the
3364 agreement.
3365 (g)1. “Model 1 seller” means a seller that has selected a
3366 certified service provider as the seller's agent to perform all
3367 of the seller's sales and use tax functions other than the
3368 seller's obligation to remit tax on the seller's purchases.
3369 2. “Model 2 seller” means a seller that has selected a
3370 certified automated system to perform part of the seller's sales
3371 and use tax functions, but retains responsibility for remitting
3372 the tax.
3373 3. “Model 3 seller” means a seller that has sales in at
3374 least five member states, has total annual sales revenue of at
3375 least $500 million, has a proprietary system that calculates the
3376 amount of tax due each jurisdiction, and has entered into a
3377 performance agreement with the member states which establishes a
3378 tax performance standard for the seller. As used in this
3379 paragraph, a seller includes an affiliated group of sellers
3380 using the same proprietary system.
3381 (h)(e) “Person” means an individual, trust, estate,
3382 fiduciary, partnership, limited liability company, limited
3383 liability partnership, corporation, or any other legal entity.
3384 (i) “Registered under this agreement” means registration by
3385 a seller with the member states under the central registration
3386 system.
3387 (j)(f) “Sales tax” means the tax levied under chapter 212.
3388 (k)(g) “Seller” means any person making sales, leases, or
3389 rentals of personal property or services.
3390 (l)(h) “State” means any state of the United States and the
3391 District of Columbia.
3392 (m)(i) “Use tax” means the tax levied under chapter 212.
3393 (2)(a) The executive director of the department is
3394 authorized to shall enter into an agreement the Streamlined
3395 Sales and Use Tax Agreement with one or more states to simplify
3396 and modernize sales and use tax administration in order to
3397 substantially reduce the burden of tax compliance for all
3398 sellers and for all types of commerce. In furtherance of the
3399 agreement, the executive director of the department or his or
3400 her designee shall act jointly with other states that are
3401 members of the agreement to establish standards for
3402 certification of a certified service provider and certified
3403 automated systems system and central registration systems
3404 establish performance standards for multistate sellers.
3405 (b) The executive director of the department or his or her
3406 designee shall take other actions reasonably required to
3407 administer this section. Other actions authorized by this
3408 section include, but are not limited to, the adoption of rules
3409 and the joint procurement, with other member states, of goods
3410 and services in furtherance of the cooperative agreement.
3411 (c) The executive director of the department or his or her
3412 designee may represent this state before the other states that
3413 are signatories to the agreement.
3414 (d) The executive director of the department or his or her
3415 designee is authorized to prepare and submit from time to time
3416 such reports and certifications as may be determined necessary
3417 according to the terms of an agreement and to enter into such
3418 other agreements with the governing board, member states, and
3419 service providers as are determined by the executive director to
3420 facilitate the administration of the tax laws of this state.
3421 Section 20. Section 213.2562, Florida Statutes, is created
3422 to read:
3423 213.2562 Approval of software to calculate tax.—The
3424 department shall review software submitted to the governing
3425 board for certification as a certified automated system. If the
3426 software accurately reflects the taxability of product
3427 categories included in the program, the department shall certify
3428 the approval of the software to the governing board.
3429 Section 21. Section 213.2567, Florida Statutes, is created
3430 to read:
3431 213.2567 Simplified Sales and Use Tax registration,
3432 certification, liability, and audit.—
3433 (1) A seller that registers under the agreement agrees to
3434 collect and remit sales and use taxes for all taxable sales into
3435 the member states, including member states joining after the
3436 seller's registration. Withdrawal or revocation of this state
3437 does not relieve a seller of its responsibility to remit taxes
3438 previously or subsequently collected on behalf of the state.
3439 (a) When registering, the seller may select a model 1,
3440 model 2, or model 3 method of remittance or other method allowed
3441 by state law to remit the taxes collected.
3442 (b) A seller may be registered by an agent. Such an
3443 appointment must be in writing and submitted to a member state.
3444 (2)(a) A certified service provider is the agent of a model
3445 1 seller with whom the certified service provider has contracted
3446 for the collection and remittance of sales and use taxes. As the
3447 model 1 seller's agent, the certified service provider is liable
3448 for sales and use tax due this state on all sales transactions
3449 it processes for the model 1 seller, except as set out in
3450 paragraph (b).
3451 (b) A model 1 seller is not liable to the state for sales
3452 or use tax due on transactions processed by the certified
3453 service provider unless the model 1 seller has misrepresented
3454 the type of items it sells or has committed fraud. In the
3455 absence of probable cause to believe that the model 1 seller has
3456 committed fraud or made a material misrepresentation, the model
3457 1 seller is not subject to audit on the transactions processed
3458 by the certified service provider. A model 1 seller is subject
3459 to audit for transactions that have not been processed by the
3460 certified service provider. The member states acting jointly may
3461 perform a system check of the model 1 seller and review the
3462 model 1 seller's procedures to determine if the certified
3463 service provider's system is functioning properly and to
3464 determine the extent to which the model 1 seller's transactions
3465 are being processed by the certified service provider.
3466 (3) A model 2 seller that uses a certified automated system
3467 remains responsible and is liable to this state for reporting
3468 and remitting tax. However, a model 2 seller is not responsible
3469 for errors in reliance on a certified automated system.
3470 (4) A model 3 seller is liable for the failure of the
3471 proprietary system to meet the performance standard.
3472 (5) A person that provides a certified automated system is
3473 not liable for errors contained in software that was approved by
3474 the department and certified to the governing board. However,
3475 such person:
3476 (a) Is responsible for the proper functioning of that
3477 system;
3478 (b) Is liable to this state for underpayments of tax
3479 attributable to errors in the functioning of the certified
3480 automated system; and
3481 (c) Is liable for the misclassification of an item or
3482 transaction that is not corrected within 10 days following the
3483 receipt of notice from the department.
3484 (6) The executive director of the department or his or her
3485 designee may certify a person as a certified service provider if
3486 the person meets all of the following requirements:
3487 (a) Uses a certified automated system;
3488 (b) Integrates its certified automated system with the
3489 system of a seller for whom the person collects tax so that the
3490 tax due on a sale is determined at the time of the sale;
3491 (c) Agrees to remit the taxes it collects at the time and
3492 in the manner specified by chapter 212;
3493 (d) Agrees to file returns on behalf of the sellers for
3494 whom it collects tax;
3495 (e) Agrees to protect the privacy of tax information it
3496 obtains in accordance with s. 213.053; and
3497 (f) Enters into a contract with the department and agrees
3498 to comply with the terms of the contract.
3499 (7) The department shall review software submitted to the
3500 governing board for certification as a certified automated
3501 system. The executive director of the department shall certify
3502 the approval of the software to the governing board if the
3503 software:
3504 (a) Determines the applicable state and local sales and use
3505 tax rate for a transaction in accordance with s. 212.06(3) and
3506 (4);
3507 (b) Determines whether an item is exempt from tax;
3508 (c) Determines the amount of tax to be remitted for each
3509 taxpayer for a reporting period; and
3510 (d) Can generate reports and returns as required by the
3511 governing board.
3512 (8) The department may by rule establish one or more sales
3513 tax performance standards for model 3 sellers.
3514 (9) Disclosure of information necessary under this section
3515 must be made according to a written agreement between the
3516 executive director of the department or his or her designee and
3517 the certified service provider. The certified service provider
3518 is bound by the same requirements of confidentiality as the
3519 department employees. Breach of confidentiality is a misdemeanor
3520 of the first degree, punishable as provided in s. 775.082 or s.
3521 775.083.
3522 Section 22. It is the intent of the Legislature to urge the
3523 United States Congress to consider adequate protections for
3524 small businesses engaging in both offline and online
3525 transactions from added costs, administrative burdens, and
3526 requirements imposed on intermediaries relating to the
3527 collection and remittance of sales and use tax.
3528 Section 23. The executive director of the Department of
3529 Revenue may adopt emergency rules to implement this act.
3530 Notwithstanding any other law, the emergency rules shall remain
3531 effective for 6 months after the date of adoption and may be
3532 renewed during the pendency of procedures to adopt rules
3533 addressing the subject of the emergency rules.
3534 Section 24. Paragraph (a) of subsection (5) of section
3535 11.45, Florida Statutes, is amended to read:
3536 11.45 Definitions; duties; authorities; reports; rules.—
3537 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
3538 (a) The Legislative Auditing Committee shall direct the
3539 Auditor General to make an audit of any municipality whenever
3540 petitioned to do so by at least 20 percent of the registered
3541 electors in the last general election of that municipality
3542 pursuant to this subsection. The supervisor of elections of the
3543 county in which the municipality is located shall certify
3544 whether or not the petition contains the signatures of at least
3545 20 percent of the registered electors of the municipality. After
3546 the completion of the audit, the Auditor General shall determine
3547 whether the municipality has the fiscal resources necessary to
3548 pay the cost of the audit. The municipality shall pay the cost
3549 of the audit within 90 days after the Auditor General's
3550 determination that the municipality has the available resources.
3551 If the municipality fails to pay the cost of the audit, the
3552 Department of Revenue shall, upon certification of the Auditor
3553 General, withhold from that portion of the distribution pursuant
3554 to s. 212.20(5)(d)6. s. 212.20(6)(d)6. which is distributable to
3555 such municipality, a sum sufficient to pay the cost of the audit
3556 and shall deposit that sum into the General Revenue Fund of the
3557 state.
3558 Section 25. Subsection (6) of section 196.012, Florida
3559 Statutes, is amended to read:
3560 196.012 Definitions.—For the purpose of this chapter, the
3561 following terms are defined as follows, except where the context
3562 clearly indicates otherwise:
3563 (6) Governmental, municipal, or public purpose or function
3564 shall be deemed to be served or performed when the lessee under
3565 any leasehold interest created in property of the United States,
3566 the state or any of its political subdivisions, or any
3567 municipality, agency, special district, authority, or other
3568 public body corporate of the state is demonstrated to perform a
3569 function or serve a governmental purpose which could properly be
3570 performed or served by an appropriate governmental unit or which
3571 is demonstrated to perform a function or serve a purpose which
3572 would otherwise be a valid subject for the allocation of public
3573 funds. For purposes of the preceding sentence, an activity
3574 undertaken by a lessee which is permitted under the terms of its
3575 lease of real property designated as an aviation area on an
3576 airport layout plan which has been approved by the Federal
3577 Aviation Administration and which real property is used for the
3578 administration, operation, business offices and activities
3579 related specifically thereto in connection with the conduct of
3580 an aircraft full service fixed base operation which provides
3581 goods and services to the general aviation public in the
3582 promotion of air commerce shall be deemed an activity which
3583 serves a governmental, municipal, or public purpose or function.
3584 Any activity undertaken by a lessee which is permitted under the
3585 terms of its lease of real property designated as a public
3586 airport as defined in s. 332.004(14) by municipalities,
3587 agencies, special districts, authorities, or other public bodies
3588 corporate and public bodies politic of the state, a spaceport as
3589 defined in s. 331.303, or which is located in a deepwater port
3590 identified in s. 403.021(9)(b) and owned by one of the foregoing
3591 governmental units, subject to a leasehold or other possessory
3592 interest of a nongovernmental lessee that is deemed to perform
3593 an aviation, airport, aerospace, maritime, or port purpose or
3594 operation shall be deemed an activity that serves a
3595 governmental, municipal, or public purpose. The use by a lessee,
3596 licensee, or management company of real property or a portion
3597 thereof as a convention center, visitor center, sports facility
3598 with permanent seating, concert hall, arena, stadium, park, or
3599 beach is deemed a use that serves a governmental, municipal, or
3600 public purpose or function when access to the property is open
3601 to the general public with or without a charge for admission. If
3602 property deeded to a municipality by the United States is
3603 subject to a requirement that the Federal Government, through a
3604 schedule established by the Secretary of the Interior, determine
3605 that the property is being maintained for public historic
3606 preservation, park, or recreational purposes and if those
3607 conditions are not met the property will revert back to the
3608 Federal Government, then such property shall be deemed to serve
3609 a municipal or public purpose. The term “governmental purpose”
3610 also includes a direct use of property on federal lands in
3611 connection with the Federal Government's Space Exploration
3612 Program or spaceport activities as defined in s. 212.02 s.
3613 212.02(22). Real property and tangible personal property owned
3614 by the Federal Government or Space Florida and used for defense
3615 and space exploration purposes or which is put to a use in
3616 support thereof shall be deemed to perform an essential national
3617 governmental purpose and shall be exempt. “Owned by the lessee”
3618 as used in this chapter does not include personal property,
3619 buildings, or other real property improvements used for the
3620 administration, operation, business offices and activities
3621 related specifically thereto in connection with the conduct of
3622 an aircraft full service fixed based operation which provides
3623 goods and services to the general aviation public in the
3624 promotion of air commerce provided that the real property is
3625 designated as an aviation area on an airport layout plan
3626 approved by the Federal Aviation Administration. For purposes of
3627 determination of “ownership,” buildings and other real property
3628 improvements which will revert to the airport authority or other
3629 governmental unit upon expiration of the term of the lease shall
3630 be deemed “owned” by the governmental unit and not the lessee.
3631 Providing two-way telecommunications services to the public for
3632 hire by the use of a telecommunications facility, as defined in
3633 s. 364.02 s. 364.02(15), and for which a certificate is required
3634 under chapter 364 does not constitute an exempt use for purposes
3635 of s. 196.199, unless the telecommunications services are
3636 provided by the operator of a public-use airport, as defined in
3637 s. 332.004, for the operator's provision of telecommunications
3638 services for the airport or its tenants, concessionaires, or
3639 licensees, or unless the telecommunications services are
3640 provided by a public hospital.
3641 Section 26. Paragraph (b) of subsection (1) and paragraph
3642 (b) of subsection (2) of section 202.18, Florida Statutes, are
3643 amended to read:
3644 202.18 Allocation and disposition of tax proceeds.—The
3645 proceeds of the communications services taxes remitted under
3646 this chapter shall be treated as follows:
3647 (1) The proceeds of the taxes remitted under s.
3648 202.12(1)(a) shall be divided as follows:
3649 (b) The remaining portion shall be distributed according to
3650 s. 212.20(5) s. 212.20(6).
3651 (2) The proceeds of the taxes remitted under s.
3652 202.12(1)(b) shall be divided as follows:
3653 (b) Sixty-three percent of the remainder shall be allocated
3654 to the state and distributed pursuant to s. 212.20(5) s.
3655 212.20(6), except that the proceeds allocated pursuant to s.
3656 212.20(5)(d)3. s. 212.20(6)(d)3. shall be prorated to the
3657 participating counties in the same proportion as that month's
3658 collection of the taxes and fees imposed pursuant to chapter 212
3659 and paragraph (1)(b).
3660 Section 27. Paragraphs (f), (g), (h), and (i) of subsection
3661 (1) of section 203.01, Florida Statutes, are amended to read:
3662 203.01 Tax on gross receipts for utility and communications
3663 services.—
3664 (1)
3665 (f) Any person who imports into this state electricity,
3666 natural gas, or manufactured gas, or severs natural gas, for
3667 that person's own use or consumption as a substitute for
3668 purchasing utility, transportation, or delivery services taxable
3669 under this chapter and who cannot demonstrate payment of the tax
3670 imposed by this chapter must register with the Department of
3671 Revenue and pay into the State Treasury each month an amount
3672 equal to the cost price of such electricity, natural gas, or
3673 manufactured gas times the rate set forth in paragraph (b),
3674 reduced by the amount of any like tax lawfully imposed on and
3675 paid by the person from whom the electricity, natural gas, or
3676 manufactured gas was purchased or any person who provided
3677 delivery service or transportation service in connection with
3678 the electricity, natural gas, or manufactured gas. For purposes
3679 of this paragraph, the term “cost price” has the meaning
3680 ascribed in s. 212.02 s. 212.02(4). The methods of demonstrating
3681 proof of payment and the amount of such reductions in tax shall
3682 be made according to rules of the Department of Revenue.
3683 (g) Electricity produced by cogeneration or by small power
3684 producers which is transmitted and distributed by a public
3685 utility between two locations of a customer of the utility
3686 pursuant to s. 366.051 is subject to the tax imposed by this
3687 section. The tax shall be applied to the cost price of such
3688 electricity as provided in s. 212.02 s. 212.02(4) and shall be
3689 paid each month by the producer of such electricity.
3690 (h) Electricity produced by cogeneration or by small power
3691 producers during the 12-month period ending June 30 of each year
3692 which is in excess of nontaxable electricity produced during the
3693 12-month period ending June 30, 1990, is subject to the tax
3694 imposed by this section. The tax shall be applied to the cost
3695 price of such electricity as provided in s. 212.02 s. 212.02(4)
3696 and shall be paid each month, beginning with the month in which
3697 total production exceeds the production of nontaxable
3698 electricity for the 12-month period ending June 30, 1990. For
3699 purposes of this paragraph, “nontaxable electricity” means
3700 electricity produced by cogeneration or by small power producers
3701 which is not subject to tax under paragraph (g). Taxes paid
3702 pursuant to paragraph (g) may be credited against taxes due
3703 under this paragraph. Electricity generated as part of an
3704 industrial manufacturing process which manufactures products
3705 from phosphate rock, raw wood fiber, paper, citrus, or any
3706 agricultural product shall not be subject to the tax imposed by
3707 this paragraph. “Industrial manufacturing process” means the
3708 entire process conducted at the location where the process takes
3709 place.
3710 (i) Any person other than a cogenerator or small power
3711 producer described in paragraph (h) who produces for his or her
3712 own use electrical energy which is a substitute for electrical
3713 energy produced by an electric utility as defined in s. 366.02
3714 is subject to the tax imposed by this section. The tax shall be
3715 applied to the cost price of such electrical energy as provided
3716 in s. 212.02 s. 212.02(4) and shall be paid each month. The
3717 provisions of this paragraph do not apply to any electrical
3718 energy produced and used by an electric utility.
3719 Section 28. Paragraph (a) of subsection (1) of section
3720 212.031, Florida Statutes, is amended to read:
3721 212.031 Tax on rental or license fee for use of real
3722 property.—
3723 (1)(a) It is declared to be the legislative intent that
3724 every person is exercising a taxable privilege who engages in
3725 the business of renting, leasing, letting, or granting a license
3726 for the use of any real property unless such property is:
3727 1. Assessed as agricultural property under s. 193.461.
3728 2. Used exclusively as dwelling units.
3729 3. Property subject to tax on parking, docking, or storage
3730 spaces under s. 212.03(6).
3731 4. Recreational property or the common elements of a
3732 condominium when subject to a lease between the developer or
3733 owner thereof and the condominium association in its own right
3734 or as agent for the owners of individual condominium units or
3735 the owners of individual condominium units. However, only the
3736 lease payments on such property shall be exempt from the tax
3737 imposed by this chapter, and any other use made by the owner or
3738 the condominium association shall be fully taxable under this
3739 chapter.
3740 5. A public or private street or right-of-way and poles,
3741 conduits, fixtures, and similar improvements located on such
3742 streets or rights-of-way, occupied or used by a utility or
3743 provider of communications services, as defined by s. 202.11,
3744 for utility or communications or television purposes. For
3745 purposes of this subparagraph, the term “utility” means any
3746 person providing utility services as defined in s. 203.012. This
3747 exception also applies to property, wherever located, on which
3748 the following are placed: towers, antennas, cables, accessory
3749 structures, or equipment, not including switching equipment,
3750 used in the provision of mobile communications services as
3751 defined in s. 202.11. For purposes of this chapter, towers used
3752 in the provision of mobile communications services, as defined
3753 in s. 202.11, are considered to be fixtures.
3754 6. A public street or road which is used for transportation
3755 purposes.
3756 7. Property used at an airport exclusively for the purpose
3757 of aircraft landing or aircraft taxiing or property used by an
3758 airline for the purpose of loading or unloading passengers or
3759 property onto or from aircraft or for fueling aircraft.
3760 8.a. Property used at a port authority, as defined in s.
3761 315.02(2), exclusively for the purpose of oceangoing vessels or
3762 tugs docking, or such vessels mooring on property used by a port
3763 authority for the purpose of loading or unloading passengers or
3764 cargo onto or from such a vessel, or property used at a port
3765 authority for fueling such vessels, or to the extent that the
3766 amount paid for the use of any property at the port is based on
3767 the charge for the amount of tonnage actually imported or
3768 exported through the port by a tenant.
3769 b. The amount charged for the use of any property at the
3770 port in excess of the amount charged for tonnage actually
3771 imported or exported shall remain subject to tax except as
3772 provided in sub-subparagraph a.
3773 9. Property used as an integral part of the performance of
3774 qualified production services. As used in this subparagraph, the
3775 term “qualified production services” means any activity or
3776 service performed directly in connection with the production of
3777 a qualified motion picture, as defined in s. 212.06(1)(b), and
3778 includes:
3779 a. Photography, sound and recording, casting, location
3780 managing and scouting, shooting, creation of special and optical
3781 effects, animation, adaptation (language, media, electronic, or
3782 otherwise), technological modifications, computer graphics, set
3783 and stage support (such as electricians, lighting designers and
3784 operators, greensmen, prop managers and assistants, and grips),
3785 wardrobe (design, preparation, and management), hair and makeup
3786 (design, production, and application), performing (such as
3787 acting, dancing, and playing), designing and executing stunts,
3788 coaching, consulting, writing, scoring, composing,
3789 choreographing, script supervising, directing, producing,
3790 transmitting dailies, dubbing, mixing, editing, cutting,
3791 looping, printing, processing, duplicating, storing, and
3792 distributing;
3793 b. The design, planning, engineering, construction,
3794 alteration, repair, and maintenance of real or personal property
3795 including stages, sets, props, models, paintings, and facilities
3796 principally required for the performance of those services
3797 listed in sub-subparagraph a.; and
3798 c. Property management services directly related to
3799 property used in connection with the services described in sub
3800 subparagraphs a. and b.
3801 This exemption will inure to the taxpayer upon presentation of
3802 the certificate of exemption issued to the taxpayer under the
3803 provisions of s. 288.1258.
3804 10. Leased, subleased, licensed, or rented to a person
3805 providing food and drink concessionaire services within the
3806 premises of a convention hall, exhibition hall, auditorium,
3807 stadium, theater, arena, civic center, performing arts center,
3808 publicly owned recreational facility, or any business operated
3809 under a permit issued pursuant to chapter 550. A person
3810 providing retail concessionaire services involving the sale of
3811 food and drink or other tangible personal property within the
3812 premises of an airport shall be subject to tax on the rental of
3813 real property used for that purpose, but shall not be subject to
3814 the tax on any license to use the property. For purposes of this
3815 subparagraph, the term “sale” shall not include the leasing of
3816 tangible personal property.
3817 11. Property occupied pursuant to an instrument calling for
3818 payments which the department has declared, in a Technical
3819 Assistance Advisement issued on or before March 15, 1993, to be
3820 nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3821 Administrative Code; provided that this subparagraph shall only
3822 apply to property occupied by the same person before and after
3823 the execution of the subject instrument and only to those
3824 payments made pursuant to such instrument, exclusive of renewals
3825 and extensions thereof occurring after March 15, 1993.
3826 12. Rented, leased, subleased, or licensed to a
3827 concessionaire by a convention hall, exhibition hall,
3828 auditorium, stadium, theater, arena, civic center, performing
3829 arts center, or publicly owned recreational facility, during an
3830 event at the facility, to be used by the concessionaire to sell
3831 souvenirs, novelties, or other event-related products. This
3832 subparagraph applies only to that portion of the rental, lease,
3833 or license payment which is based on a percentage of sales and
3834 not based on a fixed price. This subparagraph is repealed July
3835 1, 2009.
3836 13. Property used or occupied predominantly for space
3837 flight business purposes. As used in this subparagraph, “space
3838 flight business” means the manufacturing, processing, or
3839 assembly of a space facility, space propulsion system, space
3840 vehicle, satellite, or station of any kind possessing the
3841 capacity for space flight, as defined by s. 212.02 s.
3842 212.02(23), or components thereof, and also means the following
3843 activities supporting space flight: vehicle launch activities,
3844 flight operations, ground control or ground support, and all
3845 administrative activities directly related thereto. Property
3846 shall be deemed to be used or occupied predominantly for space
3847 flight business purposes if more than 50 percent of the
3848 property, or improvements thereon, is used for one or more space
3849 flight business purposes. Possession by a landlord, lessor, or
3850 licensor of a signed written statement from the tenant, lessee,
3851 or licensee claiming the exemption shall relieve the landlord,
3852 lessor, or licensor from the responsibility of collecting the
3853 tax, and the department shall look solely to the tenant, lessee,
3854 or licensee for recovery of such tax if it determines that the
3855 exemption was not applicable.
3856 Section 29. Paragraph (c) of subsection (2) and paragraph
3857 (c) of subsection (3) of section 212.055, Florida Statutes, are
3858 amended to read:
3859 212.055 Discretionary sales surtaxes; legislative intent;
3860 authorization and use of proceeds.—It is the legislative intent
3861 that any authorization for imposition of a discretionary sales
3862 surtax shall be published in the Florida Statutes as a
3863 subsection of this section, irrespective of the duration of the
3864 levy. Each enactment shall specify the types of counties
3865 authorized to levy; the rate or rates which may be imposed; the
3866 maximum length of time the surtax may be imposed, if any; the
3867 procedure which must be followed to secure voter approval, if
3868 required; the purpose for which the proceeds may be expended;
3869 and such other requirements as the Legislature may provide.
3870 Taxable transactions and administrative procedures shall be as
3871 provided in s. 212.054.
3872 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
3873 (c) Pursuant to s. 212.054 s. 212.054(4), the proceeds of
3874 the surtax levied under this subsection shall be distributed to
3875 the county and the municipalities within such county in which
3876 the surtax was collected, according to:
3877 1. An interlocal agreement between the county governing
3878 authority and the governing bodies of the municipalities
3879 representing a majority of the county's municipal population,
3880 which agreement may include a school district with the consent
3881 of the county governing authority and the governing bodies of
3882 the municipalities representing a majority of the county's
3883 municipal population; or
3884 2. If there is no interlocal agreement, according to the
3885 formula provided in s. 218.62.
3886 Any change in the distribution formula must take effect on the
3887 first day of any month that begins at least 60 days after
3888 written notification of that change has been made to the
3889 department.
3890 (3) SMALL COUNTY SURTAX.—
3891 (c) Pursuant to s. 212.054 s. 212.054(4), the proceeds of
3892 the surtax levied under this subsection shall be distributed to
3893 the county and the municipalities within the county in which the
3894 surtax was collected, according to:
3895 1. An interlocal agreement between the county governing
3896 authority and the governing bodies of the municipalities
3897 representing a majority of the county's municipal population,
3898 which agreement may include a school district with the consent
3899 of the county governing authority and the governing bodies of
3900 the municipalities representing a majority of the county's
3901 municipal population; or
3902 2. If there is no interlocal agreement, according to the
3903 formula provided in s. 218.62.
3904 Any change in the distribution formula shall take effect on the
3905 first day of any month that begins at least 60 days after
3906 written notification of that change has been made to the
3907 department.
3908 Section 30. Subsection (3) of section 212.13, Florida
3909 Statutes, is amended to read:
3910 212.13 Records required to be kept; power to inspect; audit
3911 procedure.—
3912 (3) For the purpose of enforcement of this chapter, every
3913 manufacturer and seller of tangible personal property or
3914 services licensed within this state is required to permit the
3915 department to examine his or her books and records at all
3916 reasonable hours, and, upon his or her refusal, the department
3917 may require him or her to permit such examination by resort to
3918 the circuit courts of this state, subject however to the right
3919 of removal of the cause to the judicial circuit wherein such
3920 person's business is located or wherein such person's books and
3921 records are kept, provided further that such person's books and
3922 records are kept within the state. When the dealer has made an
3923 allocation or attribution pursuant to the definition of sales
3924 price in s. 212.02 s. 212.02(16), the department may prescribe
3925 by rule the books and records that must be made available during
3926 an audit of the dealer's books and records and examples of
3927 methods for determining the reasonableness thereof. Books and
3928 records kept in the regular course of business include, but are
3929 not limited to, general ledgers, price lists, cost records,
3930 customer billings, billing system reports, tariffs, and other
3931 regulatory filings and rules of regulatory authorities. Such
3932 record may be required to be made available to the department in
3933 an electronic format when so kept by the dealer. The dealer may
3934 support the allocation of charges with books and records kept in
3935 the regular course of business covering the dealer's entire
3936 service area, including territories outside this state. During
3937 an audit, the department may reasonably require production of
3938 any additional books and records found necessary to assist in
3939 its determination.
3940 Section 31. Subsection (1) of section 212.15, Florida
3941 Statutes, is amended to read:
3942 212.15 Taxes declared state funds; penalties for failure to
3943 remit taxes; due and delinquent dates; judicial review.—
3944 (1) The taxes imposed by this chapter shall, except as
3945 provided in s. 212.06(5)(a)2.e., become state funds at the
3946 moment of collection and shall for each month be due to the
3947 department on the first day of the succeeding month and be
3948 delinquent on the 21st day of such month. All returns postmarked
3949 after the 20th day of such month are delinquent.
3950 Section 32. Subsection (3) of section 213.015, Florida
3951 Statutes, is amended to read:
3952 213.015 Taxpayer rights.—There is created a Florida
3953 Taxpayer's Bill of Rights to guarantee that the rights, privacy,
3954 and property of Florida taxpayers are adequately safeguarded and
3955 protected during tax assessment, collection, and enforcement
3956 processes administered under the revenue laws of this state. The
3957 Taxpayer's Bill of Rights compiles, in one document, brief but
3958 comprehensive statements which explain, in simple, nontechnical
3959 terms, the rights and obligations of the Department of Revenue
3960 and taxpayers. Section 192.0105 provides additional rights
3961 afforded to payors of property taxes and assessments. The rights
3962 afforded taxpayers to ensure that their privacy and property are
3963 safeguarded and protected during tax assessment and collection
3964 are available only insofar as they are implemented in other
3965 parts of the Florida Statutes or rules of the Department of
3966 Revenue. The rights so guaranteed Florida taxpayers in the
3967 Florida Statutes and the departmental rules are:
3968 (3) The right to be represented or advised by counsel or
3969 other qualified representatives at any time in administrative
3970 interactions with the department, the right to procedural
3971 safeguards with respect to recording of interviews during tax
3972 determination or collection processes conducted by the
3973 department, the right to be treated in a professional manner by
3974 department personnel, and the right to have audits, inspections
3975 of records, and interviews conducted at a reasonable time and
3976 place except in criminal and internal investigations (see ss.
3977 198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
3978 211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11)
3979 212.12(5)(a), (6)(a), and(13), 212.13(5), 213.05, 213.21(1)(a)
3980 and (c), and 213.34).
3981 Section 33. Subsection (3) of section 218.245, Florida
3982 Statutes, is amended to read:
3983 218.245 Revenue sharing; apportionment.—
3984 (3) Revenues attributed to the increase in distribution to
3985 the Revenue Sharing Trust Fund for Municipalities pursuant to s.
3986 212.20(5)(d)5. s. 212.20(6)(d)6. from 1.0715 percent to 1.3409
3987 percent provided in chapter 2003-402, Laws of Florida, shall be
3988 distributed to each eligible municipality and any unit of local
3989 government which is consolidated as provided by s. 9, Art. VIII
3990 of the State Constitution of 1885, as preserved by s. 6(e), Art.
3991 VIII, 1968 revised constitution, as follows: each eligible local
3992 government's allocation shall be based on the amount it received
3993 from the half-cent sales tax under s. 218.61 in the prior state
3994 fiscal year divided by the total receipts under s. 218.61 in the
3995 prior state fiscal year for all eligible local governments;
3996 provided, however, for the purpose of calculating this
3997 distribution, the amount received from the half-cent sales tax
3998 under s. 218.61 in the prior state fiscal year by a unit of
3999 local government which is consolidated as provided by s. 9, Art.
4000 VIII of the State Constitution of 1885, as amended, and as
4001 preserved by s. 6(e), Art. VIII, of the Constitution as revised
4002 in 1968, shall be reduced by 50 percent for such local
4003 government and for the total receipts. For eligible
4004 municipalities that began participating in the allocation of
4005 half-cent sales tax under s. 218.61 in the previous state fiscal
4006 year, their annual receipts shall be calculated by dividing
4007 their actual receipts by the number of months they participated,
4008 and the result multiplied by 12.
4009 Section 34. Subsections (5), (6), and (7) of section
4010 218.65, Florida Statutes, are amended to read:
4011 218.65 Emergency distribution.—
4012 (5) At the beginning of each fiscal year, the Department of
4013 Revenue shall calculate a base allocation for each eligible
4014 county equal to the difference between the current per capita
4015 limitation times the county's population, minus prior year
4016 ordinary distributions to the county pursuant to ss.
4017 212.20(5)(d)3. 212.20(6)(d)3., 218.61, and 218.62. If moneys
4018 deposited into the Local Government Half-cent Sales Tax Clearing
4019 Trust Fund pursuant to s. 212.20(5)(d)4. s. 212.20(6)(d)4.,
4020 excluding moneys appropriated for supplemental distributions
4021 pursuant to subsection (8), for the current year are less than
4022 or equal to the sum of the base allocations, each eligible
4023 county shall receive a share of the appropriated amount
4024 proportional to its base allocation. If the deposited amount
4025 exceeds the sum of the base allocations, each county shall
4026 receive its base allocation, and the excess appropriated amount,
4027 less any amounts distributed under subsection (6), shall be
4028 distributed equally on a per capita basis among the eligible
4029 counties.
4030 (6) If moneys deposited in the Local Government Half-cent
4031 Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)4. s.
4032 212.20(6)(d)4. exceed the amount necessary to provide the base
4033 allocation to each eligible county, the moneys in the trust fund
4034 may be used to provide a transitional distribution, as specified
4035 in this subsection, to certain counties whose population has
4036 increased. The transitional distribution shall be made available
4037 to each county that qualified for a distribution under
4038 subsection (2) in the prior year but does not, because of the
4039 requirements of paragraph (2)(a), qualify for a distribution in
4040 the current year. Beginning on July 1 of the year following the
4041 year in which the county no longer qualifies for a distribution
4042 under subsection (2), the county shall receive two-thirds of the
4043 amount received in the prior year, and beginning July 1 of the
4044 second year following the year in which the county no longer
4045 qualifies for a distribution under subsection (2), the county
4046 shall receive one-third of the amount it received in the last
4047 year it qualified for the distribution under subsection (2). If
4048 insufficient moneys are available in the Local Government Half
4049 cent Sales Tax Clearing Trust Fund to fully provide such a
4050 transitional distribution to each county that meets the
4051 eligibility criteria in this section, each eligible county shall
4052 receive a share of the available moneys proportional to the
4053 amount it would have received had moneys been sufficient to
4054 fully provide such a transitional distribution to each eligible
4055 county.
4056 (7) There is hereby annually appropriated from the Local
4057 Government Half-cent Sales Tax Clearing Trust Fund the
4058 distribution provided in s. 212.20(5)(d)4. s. 212.20(6)(d)4. to
4059 be used for emergency and supplemental distributions pursuant to
4060 this section.
4061 Section 35. Paragraph (s) of subsection (1) of section
4062 288.1045, Florida Statutes, is amended to read:
4063 288.1045 Qualified defense contractor and space flight
4064 business tax refund program.—
4065 (1) DEFINITIONS.—As used in this section:
4066 (s) “Space flight business” means the manufacturing,
4067 processing, or assembly of space flight technology products,
4068 space flight facilities, space flight propulsion systems, or
4069 space vehicles, satellites, or stations of any kind possessing
4070 the capability for space flight, as defined by s. 212.02 s.
4071 212.02(23), or components thereof, and includes, in supporting
4072 space flight, vehicle launch activities, flight operations,
4073 ground control or ground support, and all administrative
4074 activities directly related to such activities. The term does
4075 not include products that are designed or manufactured for
4076 general commercial aviation or other uses even if those products
4077 may also serve an incidental use in space flight applications.
4078 Section 36. Subsection (6) of section 288.1169, Florida
4079 Statutes, is amended to read:
4080 288.1169 International Game Fish Association World Center
4081 facility.—
4082 (6) The Department of Commerce must recertify every 10
4083 years that the facility is open, that the International Game
4084 Fish Association World Center continues to be the only
4085 international administrative headquarters, fishing museum, and
4086 Hall of Fame in the United States recognized by the
4087 International Game Fish Association, and that the project is
4088 meeting the minimum projections for attendance or sales tax
4089 revenues as required at the time of original certification. If
4090 the facility is not recertified during this 10-year review as
4091 meeting the minimum projections, then funding will be abated
4092 until certification criteria are met. If the project fails to
4093 generate $1 million of annual revenues pursuant to paragraph
4094 (2)(e), the distribution of revenues pursuant to
4095 212.20(5)(d)7.d. s. 212.20(6)(d)7.d. shall be reduced to an
4096 amount equal to $83,333 multiplied by a fraction, the numerator
4097 of which is the actual revenues generated and the denominator of
4098 which is $1 million. Such reduction shall remain in effect until
4099 revenues generated by the project in a 12-month period equal or
4100 exceed $1 million.
4101 Section 37. Subsection (8) of section 551.102, Florida
4102 Statutes, is amended to read:
4103 551.102 Definitions.—As used in this chapter, the term:
4104 (8) “Slot machine” means any mechanical or electrical
4105 contrivance, terminal that may or may not be capable of
4106 downloading slot games from a central server system, machine, or
4107 other device that, upon insertion of a coin, bill, ticket,
4108 token, or similar object or upon payment of any consideration
4109 whatsoever, including the use of any electronic payment system
4110 except a credit card or debit card, is available to play or
4111 operate, the play or operation of which, whether by reason of
4112 skill or application of the element of chance or both, may
4113 deliver or entitle the person or persons playing or operating
4114 the contrivance, terminal, machine, or other device to receive
4115 cash, billets, tickets, tokens, or electronic credits to be
4116 exchanged for cash or to receive merchandise or anything of
4117 value whatsoever, whether the payoff is made automatically from
4118 the machine or manually. The term includes associated equipment
4119 necessary to conduct the operation of the contrivance, terminal,
4120 machine, or other device. Slot machines may use spinning reels,
4121 video displays, or both. A slot machine is not a “coin-operated
4122 amusement machine” as defined in s. 212.02 s. 212.02(24) or an
4123 amusement game or machine as described in s. 849.161, and slot
4124 machines are not subject to the tax imposed by s. 212.05(1)(h).
4125 Section 38. Paragraph (a) of subsection (1) of section
4126 790.0655, Florida Statutes, is amended to read:
4127 790.0655 Purchase and delivery of handguns; mandatory
4128 waiting period; exceptions; penalties.—
4129 (1)(a) There shall be a mandatory 3-day waiting period,
4130 which shall be 3 days, excluding weekends and legal holidays,
4131 between the purchase and the delivery at retail of any handgun.
4132 “Purchase” means the transfer of money or other valuable
4133 consideration to the retailer. “Handgun” means a firearm capable
4134 of being carried and used by one hand, such as a pistol or
4135 revolver. “Retailer” means and includes every person engaged in
4136 the business of making sales at retail or for distribution, or
4137 use, or consumption, or storage to be used or consumed in this
4138 state, as defined in s. 212.02 s. 212.02(13).
4139 Section 39. Section 212.0596, Florida Statutes, is
4140 repealed.
4141 Section 40. This act shall take effect January 1, 2010.