The Florida Senate

SB 1134: Streamlined Sales and Use Tax Agreement [WPSC]

GENERAL BILL by Lynn ; (CO-INTRODUCERS) Detert

Streamlined Sales and Use Tax Agreement [WPSC]; Specifies certain facilities that are exempt from the transient rentals tax. Deletes criteria establishing circumstances under which taxes on the lease or rental of a motor vehicle are due. Limits the $5,000 cap on discretionary sales surtax on the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes. Provides for notice of state sales or use tax changes, etc.

Expand All Collapse All

• Bill History

  Date	Chamber	Action
  2/2/2009	Senate	• Filed
  2/12/2009	Senate	• Referred to Finance and Tax; Policy & Steering Committee on Ways and Means
  3/3/2009	Senate	• Introduced, referred to Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00070
  5/2/2009	Senate	• Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax

  Top of SectionTop of Page

• SB 1134, Original Filed Version (Current Bill Version) Posted 3/3/2009 at 3:54 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (4)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 329	Streamlined Sales and Use Tax Agreement	Rehwinkel Vasilinda	Compare	Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Committee on Economic Development Policy (EDCA) Location:
  H 731	Tax on Sales, Use, and Other Transactions	Bullard	Compare	Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Finance & Tax Council Location:
  H 7159 (e2)	Tax on Sales, Use, and Other Transactions	Bogdanoff	Compare	Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages Location:
  S 2582	Tax on Sales, Use, and Other Transactions [WPSC]	Deutch	Compare	Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax Location:

  Citations - Statutes (37)

  Citation	Catchline	Location in Bill Location In Bill Help
  11.45	Definitions; duties; authorities; reports; rules.
  196.012	Definitions.
  202.18	Allocation and disposition of tax proceeds.
  203.01	Tax on gross receipts for utility and communications services.
  212.02	Definitions.
  212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.
  212.0306	Local option food and beverage tax; procedure for levying; authorized uses; administration.
  212.031	Tax on rental or license fee for use of real property.
  212.04	Admissions tax; rate, procedure, enforcement.
  212.05	Sales, storage, use tax.
  212.0506	Taxation of service warranties.
  212.054	Discretionary sales surtax; limitations, administration, and collection.
  212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
  212.0596	Taxation of mail order sales.
  212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
  212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
  212.094
  212.12	Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
  212.13	Records required to be kept; power to inspect; audit procedure.
  212.15	Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
  212.17	Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.
  212.18	Administration of law; registration of dealers; rules.
  212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
  213.015	Taxpayer rights.
  213.052
  213.0521
  213.215
  213.256	Simplified Sales and Use Tax Administration Act.
  213.2562
  213.2567
  218.245	Revenue sharing; apportionment.
  218.65	Emergency distribution.
  288.1045	Qualified defense contractor and space flight business tax refund program.
  288.1169	International Game Fish Association World Center facility.
  551.102	Definitions.
  790.0655	Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties.

  Top of SectionTop of Page