HB 329

1	A bill to be entitled
2	An act relating to the Streamlined Sales and Use Tax
3	Agreement; amending s. 212.02, F.S.; revising definitions
4	for the purposes of sales and use taxes; defining the
5	terms "agent," "seller," "certified service provider,"
6	"direct mail," "prewritten computer software," and
7	"delivery charges"; providing applicability; amending ss.
8	212.0306 and 212.04, F.S.; deleting references to
9	brackets; amending s. 212.05, F.S.; deleting provisions
10	relating to the rental or lease of motor vehicles;
11	revising the determination of the location of the sale or
12	recharge of prepaid calling arrangements; deleting a
13	reference to brackets; amending s. 212.0506, F.S.;
14	deleting a reference to brackets; conforming a cross-
15	reference; amending s. 212.054, F.S.; providing the time
16	for applying changes in local option tax rates; providing
17	guidelines for determining the situs of certain
18	transactions; providing for notice of a change in the rate
19	of a local option sales tax; providing for applicability
20	of s. 202.22(2), F.S., relating to determination of local
21	tax situs, for the purpose of providing and maintaining a
22	database of sales and use tax rates for local
23	jurisdictions; amending s. 212.06, F.S.; providing for
24	determining the location of transactions involving the
25	retail sale of tangible personal property, digital goods,
26	or services and for the lease or rental of tangible
27	personal property; requiring certain business purchasers
28	to obtain multiple-points-of-use exemption forms;
29	providing for use of such forms; requiring certain
30	purchasers of direct mail to obtain a direct-mail form;
31	providing for the use of such form; amending s. 212.08,
32	F.S., relating to exemptions from the sales and use tax;
33	defining and redefining terms used with respect to the
34	exemption for general groceries; defining and redefining
35	terms used with respect to the exemption for medical
36	products and supplies; revising that exemption; conforming
37	a cross-reference; creating s. 212.094, F.S.; requiring a
38	purchaser seeking a refund or credit under ch. 212, F.S.,
39	to submit a written request for the refund or credit;
40	providing a time period within which the dealer must
41	respond to the written request; amending s. 212.12, F.S.;
42	providing for a monetary allowance for tax credits to
43	certified service providers and voluntary sellers pursuant
44	to the Streamlined Sales and Use Tax Agreement; providing
45	for computation of tax due; deleting the brackets for
46	state and discretionary sales surtax calculations;
47	amending s. 212.17, F.S.; prescribing additional
48	guidelines and procedures with respect to dealer credits
49	for taxes paid on worthless accounts; creating s. 213.052,
50	F.S.; providing for notice of state sales or use tax rate
51	changes; creating s. 213.0521, F.S.; providing the
52	effective date for state sales and use tax rate changes;
53	amending s. 213.21, F.S.; providing for amnesty to certain
54	sellers for uncollected or unpaid sales and use taxes;
55	amending s. 213.256, F.S.; relating to simplified sales
56	and use tax administration; defining terms; providing that
57	authority to administer the Streamlined Sales and Use Tax
58	Agreement rests with a governing board comprised of
59	representatives of member states; providing for continuing
60	effect of the agreement; providing for annual
61	recertification; creating s. 213.2565, F.S.; providing for
62	the registration of sellers, the certification of a person
63	as a certified service provider, and the certification of
64	a software program as a certified automated system by the
65	governing board under the Streamlined Sales and Use Tax
66	Agreement; amending ss. 196.012, 203.01, 212.03, 212.031,
67	212.052, 212.081, 212.13, 213.015, 288.1045, 551.102, and
68	790.0655, F.S.; conforming cross-references; amending s.
69	212.0596, F.S.; conforming a cross-reference; deleting a
70	provision relating to the exemption from collecting and
71	remitting local option surtaxes for certain dealers who
72	make mail order sales; declaring legislative intent;
73	providing for the adoption of emergency rules; providing
74	an effective date.
75
76	Be It Enacted by the Legislature of the State of Florida:
77
78	Section 1.  Section 212.02, Florida Statutes, is amended to
79	read:
80	212.02  Definitions.--As used in this chapter, the term The
81	following terms and phrases when used in this chapter have the
82	meanings ascribed to them in this section, except where the
83	context clearly indicates a different meaning:
84	(1)  The term "Admissions" means and includes the net sum
85	of money after the deduction of any federal taxes for admitting
86	a person or vehicle or persons to a any place of amusement,
87	sport, or recreation or for the privilege of entering or staying
88	in a any place of amusement, sport, or recreation, including,
89	but not limited to, theaters, outdoor theaters, shows,
90	exhibitions, games, races, or any place where charge is made
91	through the by way of sale of tickets, gate charges, seat
92	charges, box charges, season pass charges, cover charges, greens
93	fees, participation fees, entrance fees, or other fees or
94	receipts of anything of value measured on an admission or
95	entrance or length of stay or seat box accommodations in any
96	place where there is an any exhibition, amusement, sport, or
97	recreation, and all dues and fees paid to private clubs and
98	membership clubs providing recreational or physical fitness
99	facilities, including, but not limited to, golf, tennis,
100	swimming, yachting, boating, athletic, exercise, and fitness
101	facilities, except physical fitness facilities owned or operated
102	by a any hospital licensed under chapter 395.
103	(2)  "Agent" means any person appointed by, or authorized
104	to act for, a principal in a transaction involving the sale of
105	an item of tangible personal property.
106	(3)  "Agricultural commodity" means horticultural products,
107	aquacultural products, poultry and farm products, and livestock
108	and livestock products.
109	(4)  "Agricultural production" means the production of
110	plants and animals useful to humans, including the preparation,
111	planting, cultivating, or harvesting of these products or any
112	other processes necessary to accomplish production through the
113	harvest phase, and includes aquaculture, horticulture,
114	floriculture, viticulture, forestry, dairy, livestock, poultry,
115	bees, and all other forms of farm products and farm production.
116	(5)(2)  "Business" means any activity engaged in by any
117	person, or caused to be engaged in, by a person him or her, with
118	the object of private or public gain, benefit, or advantage,
119	directly or indirectly either direct or indirect. Except for the
120	sale sales of any aircraft, boat, mobile home, or motor vehicle,
121	the term does "business" shall not be construed in this chapter
122	to include occasional or isolated sales or transactions
123	involving tangible personal property or services by a person who
124	does not hold himself or herself out as engaged in business or
125	sales of unclaimed tangible personal property under s. 717.122,
126	but does include includes other charges for the sale or rental
127	of tangible personal property, sales of services taxable under
128	this chapter, sales of or charges of admission, communication
129	services, all rentals and leases of living quarters, other than
130	low-rent housing operated under chapter 421, sleeping or
131	housekeeping accommodations in hotels, apartment houses,
132	roominghouses, tourist or trailer camps, or mobile home or
133	recreational vehicle parks, and all rentals of or licenses in
134	real property, other than low-rent housing operated under
135	chapter 421, all leases or rentals of or licenses in parking
136	lots or garages for motor vehicles, docking or storage spaces
137	for boats in boat docks or marinas as defined in this chapter
138	and made subject to a tax imposed by this chapter. The term does
139	"business" shall not be construed in this chapter to include the
140	leasing, subleasing, or licensing of real property by one
141	corporation to another if all of the stock of both such
142	corporations is owned, directly or through one or more wholly
143	owned subsidiaries, by a common parent corporation; the property
144	was in use before prior to July 1, 1989, title to the property
145	was transferred after July 1, 1988, and before July 1, 1989,
146	between members of an affiliated group, as defined in s. 1504(a)
147	of the Internal Revenue Code of 1986, which group included both
148	such corporations, and there is no substantial change in the use
149	of the property following the transfer of title; the leasing,
150	subleasing, or licensing of the property was required by an
151	unrelated lender as a condition of providing financing to one or
152	more members of the affiliated group; and the corporation to
153	which the property is leased, subleased, or licensed had sales
154	subject to the tax imposed by this chapter of at least not less
155	than $667 million during the most recent 12-month period ended
156	June 30. A Any tax on such sales, charges, rentals, admissions,
157	or other transactions made subject to the tax imposed by this
158	chapter shall be collected by the state, county, municipality,
159	any political subdivision, agency, bureau, or department, or
160	other state or local governmental instrumentality in the same
161	manner as other dealers, unless specifically exempted by this
162	chapter.
163	(3)  The terms "cigarettes," "tobacco," or "tobacco
164	products" referred to in this chapter include all such products
165	as are defined or may be hereafter defined by the laws of the
166	state.
167	(6)  "Certified service provider" has the same meaning as
168	in s. 213.256.
169	(7)  "Coin-operated amusement machine" means a machine
170	operated by coin, slug, token, coupon, or similar device for the
171	purposes of entertainment or amusement. The term includes coin-
172	operated pinball machines, music machines, juke boxes,
173	mechanical games, video games, arcade games, billiard tables,
174	moving picture viewers, shooting galleries, and all similar
175	amusement devices.
176	(8)(4)  "Cost price" means the actual cost of articles of
177	tangible personal property without any deductions for therefrom
178	on account of the cost of materials used, labor or service
179	costs, transportation charges, or any other expenses whatsoever.
180	(9)(5)  The term "Department" means the Department of
181	Revenue.
182	(10)  "Dealer" means a person who:
183	(a)  Manufactures or produces tangible personal property
184	for sale at retail; for use, consumption, or distribution; or
185	for storage to be used or consumed in this state.
186	(b)  Imports, or causes to be imported, tangible personal
187	property from any state or foreign country for sale at retail;
188	for use, consumption, or distribution; or for storage to be used
189	or consumed in this state.
190	(c)  Sells at retail or who offers for sale at retail, or
191	who has in his or her possession for sale at retail; or for use,
192	consumption, or distribution; or for storage to be used or
193	consumed in this state, tangible personal property, and includes
194	a retailer who transacts a mail order sale.
195	(d)  Has sold at retail; or used, or consumed, or
196	distributed; or stored for use or consumption in this state,
197	tangible personal property and who cannot prove that the tax
198	levied by this chapter has been paid. However, the term does not
199	include a person who is not a dealer under any other paragraph
200	of this subsection and whose only owned or leased property in
201	this state, including property owned or leased by an affiliate,
202	is located on the premises of a printer with whom it has
203	contracted for printing, if the property consists of the final
204	printed product, property that becomes a part of the final
205	printed product, or property from which the printed product is
206	produced.
207	(e)  Leases or rents tangible personal property for
208	consideration, permitting the use or possession of such property
209	without transferring title to the property, except as expressly
210	provided for under this chapter.
211	(f)  Maintains within this state, directly or by a
212	subsidiary, an office, distributing house, salesroom, or house,
213	warehouse, or other place of business.
214	(g)  Solicits business through direct representatives,
215	indirect representatives, or manufacturers' agents; through
216	distribution of catalogs or other advertising matter; or by any
217	other means, for the purpose of receiving orders for tangible
218	personal property from consumers for use, consumption,
219	distribution, and storage for use or consumption in this state.
220	Such dealer shall collect the tax imposed by this chapter from
221	the purchaser and may not bring a cause of action, in law or in
222	equity, on a sale or transaction in this state unless it is
223	affirmatively shown that this chapter has been fully complied
224	with.
225	(h)  Solicits, receives, and accepts orders for future
226	delivery from consumers in the state as a representative, agent,
227	or solicitor for an out-of-state principal who refuses to
228	register as a dealer.
229	(i)  Leases or grants a license to use, occupy, or enter
230	upon living quarters, sleeping or housekeeping accommodations in
231	hotels, apartment houses, roominghouses, tourist or trailer
232	camps, mobile home or recreational vehicle parks, real property,
233	space or spaces in parking lots or garages for motor vehicles,
234	docking or storage space or spaces for boats in boat docks or
235	marinas, or tie-down or storage space or spaces for aircraft at
236	airports. The term also includes a person who has leased,
237	occupied, or used or was entitled to use living quarters,
238	sleeping or housekeeping accommodations in hotels, apartment
239	houses, roominghouses, tourist or trailer camps, mobile home or
240	recreational vehicle parks, real property, spaces in parking
241	lots or garages for motor vehicles or docking or storage spaces
242	for boats in boat docks or marinas, or who has purchased
243	communication services or electric power or energy, and who
244	cannot prove that the tax levied by this chapter has been paid
245	to the vendor or lessor on any such transactions. The term does
246	not include a person who leases, lets, rents, or grants a
247	license to use, occupy, or enter upon living quarters, sleeping
248	quarters, or housekeeping accommodations in apartment houses,
249	roominghouses, tourist camps, or trailer camps, mobile home or
250	recreational vehicle parks, and who exclusively enters into a
251	bona fide written agreement for continuous residence for longer
252	than 6 months with a person who leases, lets, rents, or is
253	granted a license to use the property.
254	(j)  Sells, provides, or performs a service taxable under
255	this chapter. The term includes a person who purchases, uses, or
256	consumes a service taxable under this chapter and cannot prove
257	that the tax has been paid to the seller of the taxable service.
258	(k)  Solicits, offers, provides, enters into, issues, or
259	delivers a service warranty taxable under this chapter, or who
260	receives on behalf of such a person, consideration from a
261	service warranty holder.
262	(1l)  "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 personal 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.
270	(12)  "Diesel fuel" means any liquid product, gas product,
271	or combination thereof used in an internal combustion engine or
272	motor to propel any form of vehicle, machine, or mechanical
273	contrivance. The term includes, but is not limited to, all forms
274	of fuel commonly or commercially known or sold as diesel fuel or
275	kerosene. However, the term does not include butane gas, propane
276	gas, or any other form of liquefied petroleum gas or compressed
277	natural gas.
278	(13)  "Direct mail" means printed material delivered or
279	distributed by United States mail or other delivery service to a
280	mass audience or to addressees on a mailing list provided by the
281	purchaser or at the direction of the purchaser if the cost of
282	the items is not billed directly to the recipients. The term
283	includes tangible personal property supplied directly or
284	indirectly by the purchaser to the direct mail seller for
285	inclusion in the package containing the printed material. The
286	term does not include multiple items of printed material
287	delivered to a single address.
288	(14)(6)  "Enterprise zone" means an area of the state
289	designated pursuant to s. 290.0065. This subsection expires on
290	the date specified in s. 290.016 for the expiration of the
291	Florida Enterprise Zone Act.
292	(15)(7)  "Factory-built building" means a structure
293	manufactured in a manufacturing facility for installation or
294	erection as a finished building. The term; "factory-built
295	building" includes, but is not limited to, residential,
296	commercial, institutional, storage, and industrial structures.
297	(16)  "Farmer" means a person who is directly engaged in
298	the business of producing crops, livestock, or other
299	agricultural commodities. The term includes, but is not limited
300	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
301	cattle ranchers, apiarists, and persons raising fish.
302	(17)  "Forest" means the land stocked by trees of any size
303	used in the production of forest products, or formerly having
304	such tree cover and not currently being developed for nonforest
305	use.
306	(18)  "Gross sales" means the sum total of all sales of
307	tangible personal property without any deduction of any kind or
308	character, except as otherwise provided in this chapter.
309	(8)  "In this state" or "in the state" means within the
310	state boundaries of Florida as defined in s. 1, Art. II of the
311	State Constitution and includes all territory within these
312	limits owned by or ceded to the United States.
313	(19)(9)  The term "Intoxicating beverages" or "alcoholic
314	beverages" means referred to in this chapter includes all such
315	beverages as are so defined or may be hereafter defined by the
316	laws of the state.
317	(20)(10)  "Lease," "let," or "rental" means:
318	(a)  The leasing or renting of living quarters or sleeping
319	or housekeeping accommodations in hotels, apartment houses,
320	roominghouses, tourist camps, or trailer camps, mobile home
321	parks, or recreational vehicle parks and real property, the same
322	being defined as follows:
323	1.(a)  A "hotel" is every building or other structure kept,
324	used, maintained, or advertised as, or held out to the public to
325	be, a place where sleeping accommodations are supplied for pay
326	to transient or permanent guests or tenants, in which 10 or more
327	rooms are furnished for the accommodation of such guests, and
328	having one or more dining rooms or cafes where meals or lunches
329	are served to such transient or permanent guests; such sleeping
330	accommodations and dining rooms or cafes being conducted in the
331	same building or buildings in connection therewith, shall, for
332	the purpose of this chapter, be deemed a hotel.
333	2.(b)  An "apartment house" is any building, or part
334	thereof, where separate accommodations for two or more families
335	living independently of each other are supplied to transient or
336	permanent guests or tenants shall for the purpose of this
337	chapter be deemed an apartment house.
338	3.(c)  A "roominghouse" is every house, boat, vehicle,
339	motor court, trailer court, or other structure or any place or
340	location kept, used, maintained, or advertised as, or held out
341	to the public to be, a place where living quarters or sleeping
342	or housekeeping accommodations are supplied for pay to transient
343	or permanent guests or tenants, whether in one or adjoining
344	buildings, shall for the purpose of this chapter be deemed a
345	roominghouse.
346	4.(d)  A "room" in all hotels, apartment houses, and
347	roominghouses includes within the meaning of this chapter, the
348	parlor, dining room, sleeping porch porches, kitchen, office,
349	and sample rooms shall be construed to mean "rooms."
350	5.(e)  A "tourist camp" is a place where two or more tents,
351	tent houses, or camp cottages are located and offered by a
352	person or municipality for sleeping or eating accommodations,
353	most generally to the transient public for either a direct money
354	consideration or an indirect benefit to the lessor or owner in
355	connection with a related business.
356	6.(f)  A "trailer camp," "mobile home park," or
357	"recreational vehicle park" is a place where space is offered,
358	with or without service facilities, by any person persons or
359	municipality to the public for the parking and accommodation of
360	two or more automobile trailers, mobile homes, or recreational
361	vehicles which are used for lodging, for either a direct money
362	consideration or an indirect benefit to the lessor or owner in
363	connection with a related business, such space being hereby
364	defined as living quarters, and the rental price includes
365	thereof shall include all service charges paid to the lessor.
366	(b)(g)  The transfer of possession or control "Lease,"
367	"let," or "rental" also means the leasing or rental of tangible
368	personal property for a fixed or indeterminate term and the
369	possession or use thereof by the lessee or rentee for a
370	consideration, without transfer of the title of such property,
371	except as expressly provided to the contrary herein. A clause in
372	an agreement for a future option to purchase or to extend an
373	agreement does not preclude an agreement from being a lease or
374	rental. This provision may be used for sales and use tax
375	purposes regardless of whether a transaction is characterized as
376	a lease or rental under generally accepted accounting
377	principles, the Internal Revenue Code, the Uniform Commercial
378	Code, or other provisions of federal, state, or local law.
379	Agreements covering motor vehicles and trailers are included if
380	the amount of consideration may be increased or decreased by
381	reference to the amount realized upon sale or disposition of the
382	property as defined in 26 U.S.C. s. 7701(h)(1).
383	1.  This paragraph does not apply to:
384	a.  A transfer of possession or control of property under a
385	security agreement or deferred payment plan that requires the
386	transfer of title upon completion of the required payments;
387	b.  A transfer of possession or control of property under
388	an agreement that requires the transfer of title upon completion
389	of required payments and payment of an option price that does
390	not exceed the greater of $100 or 1 percent of the total
391	required payments; or
392	c.  Providing tangible personal property along with an
393	operator for a fixed or indeterminate period of time where the
394	operator is necessary for the equipment to perform as designed.
395	For the purpose of this sub-subparagraph, an operator must do
396	more than maintain, inspect, or set up the tangible personal
397	property.
398	2.  The term "lease," "let," or "rental" does not include:
399	mean
400	a.  Hourly, daily, or mileage charges, to the extent that
401	such charges are subject to the jurisdiction of the United
402	States Interstate Commerce Commission, for when such charges are
403	paid by reason of the presence of railroad cars owned by another
404	on the tracks of the taxpayer, or charges made pursuant to car
405	service agreements.
406	b.  The term "lease," "let," "rental," or "license" does
407	not include Payments made to an owner of high-voltage bulk
408	transmission facilities in connection with the possession or
409	control of such facilities by a regional transmission
410	organization, independent system operator, or similar entity
411	under the jurisdiction of the Federal Energy Regulatory
412	Commission. However, if where two taxpayers, in connection with
413	the interchange of facilities, rent or lease property, each to
414	the other, for use in providing or furnishing any of the
415	services mentioned in s. 166.231, the term "lease or rental"
416	applies means only to the net amount of rental involved.
417	(c)(h)  The leasing or rental of real property. "Real
418	property" means the surface land, improvements thereto, and
419	fixtures, and is synonymous with "realty" and "real estate."
420	1.(i)  "License," as used in this chapter with reference to
421	the use of real property, means the granting of a privilege to
422	use or occupy a building or a parcel of real property for any
423	purpose.
424	2.(j)  Privilege, franchise, or concession fees, or fees
425	for a license to do business, paid to an airport are not
426	payments for leasing, letting, renting, or granting a license
427	for the use of real property.
428	(21)  "Livestock" means all animals of the equine, bovine,
429	or swine class, including goats, sheep, mules, horses, hogs,
430	cattle, and other grazing animals raised for commercial
431	purposes. The term also includes ostriches and fish raised for
432	commercial purposes.
433	(22)(11)  "Motor fuel" means and includes what is commonly
434	known and sold as gasoline and fuels containing a mixture of
435	gasoline and other products.
436	(23)(12)  "Person" means an includes any individual, firm,
437	copartnership, joint adventure, association, corporation,
438	estate, trust, business trust, receiver, syndicate, or other
439	group or combination acting as a unit and also includes any
440	political subdivision, municipality, state agency, or other
441	public or quasi-public instrumentality bureau, or department and
442	includes the plural as well as the singular number.
443	(24)  "Power farm equipment" means moving or stationary
444	equipment that contains within itself the means for its own
445	propulsion or power and moving or stationary equipment that is
446	dependent upon an external power source to perform its
447	functions.
448	(25)  "Prewritten computer software" means computer
449	software, including prewritten upgrades, which is not designed
450	and developed by the author or other creator to the
451	specifications of a specific purchaser. The combining of two or
452	more prewritten computer software programs, or portions thereof,
453	does not cause the combination to be other than "prewritten
454	computer software." The term includes software designed and
455	developed by the author or other creator to the specifications
456	of a specific purchaser when it is sold to a person other than
457	that purchaser. If a person who modifies or enhances computer
458	software is not the author or creator of the software, the
459	person shall be deemed to be the author or creator only of the
460	modifications or enhancements. Prewritten computer software, or
461	a portion thereof, which is modified or enhanced to any degree
462	to the specifications of a specific purchaser remains prewritten
463	computer software, unless there is a reasonable, separately
464	stated charge or an invoice or other statement of the price
465	given to the purchaser for the modification or enhancement.
466	(26)  "Qualified aircraft" means aircraft having a maximum
467	certified takeoff weight of less than 10,000 pounds, equipped
468	with twin turbofan engines that meet Stage IV noise
469	requirements, and used by a business, operating as an on-demand
470	air carrier under Federal Aviation Administration Regulation
471	Title 14, chapter I, part 135, Code of Federal Regulations,
472	which owns or leases and operates a fleet of at least 25 such
473	aircraft in this state.
474	(27)  "Real property" means the surface land, improvements
475	thereto, and fixtures, and is synonymous with "realty" and "real
476	estate." For the purposes of this definition:
477	(a)  "Fixtures" means items that are an accessory to a
478	building, other structure, or land and that do not lose their
479	identity as accessories when installed, but do become
480	permanently attached to realty. It is not necessary for the
481	owner of the item to also own the real property to which it is
482	attached. However, the term does not include the following
483	items, regardless of whether such items are attached to real
484	property in a permanent manner: property that is required to be
485	registered, licensed, titled, or documented by this state or by
486	the Federal Government, including, but not limited to, mobile
487	homes, except for mobile homes assessed as real property, or
488	industrial machinery or equipment. For purposes of this
489	paragraph, industrial machinery or equipment is not limited to
490	machinery and equipment used to manufacture, process, compound,
491	or produce tangible personal property.
492	(b)  "Improvements to real property" include the activities
493	of building, erecting, constructing, altering, improving,
494	repairing, or maintaining real property.
495	(28)(13)  "Retailer" means and includes every person
496	engaged in the business of making sales at retail or for
497	distribution, or use, or consumption, or storage to be used or
498	consumed in this state.
499	(29)(14)(a)  "Retail sale" or a "sale at retail" means a
500	sale of tangible personal property or services taxable under
501	this chapter to a consumer or to any person for any purpose
502	other than for resale in the form of tangible personal property
503	or services taxable under this chapter, and includes all such
504	transactions that may be made in lieu of retail sales or sales
505	at retail. The term includes a mail order sale, as defined in s.
506	212.0596(1).
507	(a)  A sale for resale includes a sale of qualifying
508	property. As used in this paragraph, the term "qualifying
509	property" means tangible personal property, other than
510	electricity, which is used or consumed by a government
511	contractor in the performance of a qualifying contract, as
512	defined in s. 212.08(17)(c), if to the extent that the cost of
513	the property is allocated or charged as a direct item of cost to
514	the such contract, title to the which property vests in or
515	passes to the government under the contract. The term
516	"government contractor" includes prime contractors and
517	subcontractors. As used in this paragraph, a cost is a "direct
518	item of cost" if it is a "direct cost" as defined in 48 C.F.R.
519	s. 9904.418-30(a)(2), or similar successor provisions, including
520	costs identified specifically with a particular contract.
521	(b)  The terms "retail sales," "sales at retail," "use,"
522	"storage," and "consumption" include the sale, use, storage, or
523	consumption of all tangible advertising materials imported or
524	caused to be imported into this state. Tangible advertising
525	material includes displays, display containers, brochures,
526	catalogs, price lists, point-of-sale advertising, and technical
527	manuals or any tangible personal property that which does not
528	accompany the product to the ultimate consumer.
529	(c)  "Retail sales," "sale at retail," "use," "storage,"
530	and "consumption" do not include materials, containers, labels,
531	sacks, bags, or similar items intended to accompany a product
532	sold to a customer without which delivery of the product would
533	be impracticable because of the character of the contents and be
534	used only one time only for packaging tangible personal property
535	for sale, or for the convenience of the customer, or for
536	packaging in the process of providing a service taxable under
537	this chapter. If When a separate charge for packaging materials
538	is made, the charge is shall be considered part of the sales
539	price or rental charge for purposes of determining the
540	applicability of tax. The terms do not include the sale, use,
541	storage, or consumption of industrial materials, including
542	chemicals and fuels except as provided herein, for future
543	processing, manufacture, or conversion into articles of tangible
544	personal property for resale if the when such industrial
545	materials, including chemicals and fuels except as provided
546	herein, become a component or ingredient of the finished
547	product. However, the terms include the sale, use, storage, or
548	consumption of tangible personal property, including machinery
549	and equipment or parts thereof, purchased electricity, and fuels
550	used to power machinery, if the when such items are used and
551	dissipated in fabricating, converting, or processing tangible
552	personal property for sale, even though they may become
553	ingredients or components of the tangible personal property for
554	sale through accident, wear, tear, erosion, corrosion, or
555	similar means. The terms do not include the sale of materials to
556	a registered repair facility for use in repairing a motor
557	vehicle, airplane, or boat, if the when such materials are
558	incorporated into and sold as part of the repair. Such a sale
559	shall be deemed a purchase for resale by the repair facility,
560	even though every material is not separately stated or
561	separately priced on the repair invoice.
562	(d)  "Gross sales" means the sum total of all sales of
563	tangible personal property as defined herein, without any
564	deduction whatsoever of any kind or character, except as
565	provided in this chapter.
566	(e)  The term "retail sale" includes a mail order sale, as
567	defined in s. 212.0596(1).
568	(30)(15)  "Sale" means and includes:
569	(a)  Any transfer of title or possession, or both,
570	exchange, barter, license, lease, or rental, conditional or
571	otherwise, in any manner or by any means whatsoever, of tangible
572	personal property for a consideration.
573	(b)  The leasing or rental of living quarters or sleeping
574	or housekeeping accommodations in hotels, apartment houses or
575	roominghouses, or tourist or trailer camps, as hereinafter
576	defined in this chapter.
577	(c)  The producing, fabricating, processing, printing, or
578	imprinting of tangible personal property for a consideration for
579	consumers who furnish, either directly or indirectly, the
580	materials used in the producing, fabricating, processing,
581	printing, or imprinting.
582	(d)  The furnishing, preparing, or serving for a
583	consideration of any tangible personal property for consumption
584	on or off the premises of the person furnishing, preparing, or
585	serving the such tangible personal property, which includes the
586	sale of meals or prepared food by an employer to his or her
587	employees.
588	(e)  A transaction whereby the possession of property is
589	transferred but the seller retains title as security for the
590	payment of the price.
591	(31)(16)  "Sales price" means the total amount of
592	consideration, including cash, credit, property, and services,
593	for which personal property or services are sold, leased, or
594	rented, valued in money, whether received in money or otherwise,
595	and applies to the measure subject to the sales tax. paid for
596	tangible personal property, including any services that are a
597	part of the sale, valued in money, whether paid in money or
598	otherwise, and includes any amount for which credit is given to
599	the purchaser by the seller, without any deduction therefrom on
600	account of the cost of the property sold, the cost of materials
601	used, labor or service cost, interest charged, losses, or any
602	other expense whatsoever. "Sales price" also includes the
603	consideration for a transaction which requires both labor and
604	material to alter, remodel, maintain, adjust, or repair tangible
605	personal property. Trade-ins or discounts allowed and taken at
606	the time of sale shall not be included within the purview of
607	this subsection. "Sales price" also includes the full face value
608	of any coupon used by a purchaser to reduce the price paid to a
609	retailer for an item of tangible personal property; where the
610	retailer will be reimbursed for such coupon, in whole or in
611	part, by the manufacturer of the item of tangible personal
612	property; or whenever it is not practicable for the retailer to
613	determine, at the time of sale, the extent to which
614	reimbursement for the coupon will be made. The term "sales
615	price" does not include federal excise taxes imposed upon the
616	retailer on the sale of tangible personal property. The term
617	"sales price" does include federal manufacturers' excise taxes,
618	even if the federal tax is listed as a separate item on the
619	invoice. To the extent required by federal law, the term "sales
620	price" does not include charges for Internet access services
621	which are not itemized on the customer's bill, but which can be
622	reasonably identified from the selling dealer's books and
623	records kept in the regular course of business. The dealer may
624	support the allocation of charges with books and records kept in
625	the regular course of business covering the dealer's entire
626	service area, including territories outside this state.
627	(a)  The sales price may be adjusted to include a deduction
628	for:
629	1.  The seller's cost of the property sold.
630	2.  The cost of materials used, labor or service cost,
631	interest, losses, all costs of transportation to the seller, all
632	taxes imposed on the seller, and any other expense of the
633	seller.
634	3.  Charges by the seller for services necessary to
635	complete the sale, other than delivery and installation charges.
636	4.  Delivery charges.
637	5.  Installation charges.
638	(b)  The sales price does not include:
639	1.  Trade-ins allowed and taken at the time of sale if the
640	amount is separately stated on the invoice, bill of sale, or
641	similar document given to the purchaser.
642	2.  Discounts, including cash, term, or coupons, which are
643	not reimbursed by a third party, which are allowed by a seller,
644	and which are taken by a purchaser at the time of sale.
645	3.  Interest, financing, and carrying charges from credit
646	extended on the sale of personal property or services, if the
647	amount is separately stated on the invoice, bill of sale, or
648	similar document given to the purchaser.
649	4.  Any taxes legally imposed directly on the consumer
650	which are separately stated on the invoice, bill of sale, or
651	similar document given to the purchaser.
652	(17)  "Diesel fuel" means any liquid product, gas product,
653	or combination thereof used in an internal combustion engine or
654	motor to propel any form of vehicle, machine, or mechanical
655	contrivance. This term includes, but is not limited to, all
656	forms of fuel commonly or commercially known or sold as diesel
657	fuel or kerosene. However, the term "diesel fuel" does not
658	include butane gas, propane gas, or any other form of liquefied
659	petroleum gas or compressed natural gas.
660	(32)  "Seller" means any person making sales, leases, or
661	rentals of tangible personal property or services.
662	(33)  "Solar energy system" means the equipment and
663	requisite hardware that provide and are used for collecting,
664	transferring, converting, storing, or using incident solar
665	energy for water heating, space heating, cooling, or other
666	applications that would otherwise require the use of a
667	conventional source of energy such as petroleum products,
668	natural gas, manufactured gas, or electricity.
669	(34)  "Space flight" means any flight designed for
670	suborbital, orbital, or interplanetary travel of a space
671	vehicle, satellite, or station of any kind.
672	(35)  "Spaceport activities" means activities directed or
673	sponsored by Space Florida on spaceport territory pursuant to
674	its powers and responsibilities under the Space Florida Act.
675	(36)(18)  "Storage" means and includes any keeping or
676	retention in this state of tangible personal property for use or
677	consumption in this state or for any purpose other than sale at
678	retail in the regular course of business.
679	(37)(19)  "Tangible personal property" means and includes
680	personal property that which may be seen, weighed, measured, or
681	touched or is in any manner perceptible to the senses, including
682	electric power or energy, water, gas, steam, prewritten computer
683	software, boats, motor vehicles and mobile homes as defined in
684	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
685	other types of vehicles. The term "tangible personal property"
686	does not include stocks, bonds, notes, insurance, or other
687	obligations or securities or pari-mutuel tickets sold or issued
688	under the racing laws of the state.
689	(38)  "Tobacco," or "tobacco products" means all such
690	products as are defined or may be hereafter defined by the laws
691	of this state.
692	(39)  "Transportation equipment" means:
693	(a)  Locomotives and rail cars that are used for the
694	carriage of persons or property in interstate commerce;
695	(b)  Trucks and truck tractors having a Gross Vehicle
696	Weight Rating (GVWR) of 10,001 pounds or greater, trailers,
697	semitrailers, or passenger buses that are registered through the
698	International Registration Plan and operated under authority of
699	a carrier authorized and certificated by the United States
700	Department of Transportation or other federal authority to
701	engage in the carriage of persons or property in interstate
702	commerce;
703	(c)  Aircraft that are operated by air carriers authorized
704	and certificated by the United States Department of
705	Transportation or other federal or foreign authority to engage
706	in the carriage of persons or property in interstate or foreign
707	commerce; or
708	(d)  Containers designed for use on and component parts
709	attached to or secured on the items set forth in paragraphs (a)
710	through (c).
711	(40)(20)  "Use" means and includes the exercise of any
712	right or power over tangible personal property incident to the
713	ownership thereof, or interest therein, except that it does not
714	include the sale at retail of that property in the regular
715	course of business. The term "use" does not include the loan of
716	an automobile by a motor vehicle dealer to a high school for use
717	in its driver education and safety program. The term "use" does
718	not include a contractor's use of "qualifying property" as
719	defined by paragraph (29)(a) (14)(a).
720	(41)(21)  The term "use tax" means the tax imposed for
721	referred to in this chapter includes the use, the consumption,
722	the distribution, and the storage of tangible personal property
723	as herein defined.
724	(22)  "Spaceport activities" means activities directed or
725	sponsored by Space Florida on spaceport territory pursuant to
726	its powers and responsibilities under the Space Florida Act.
727	(23)  "Space flight" means any flight designed for
728	suborbital, orbital, or interplanetary travel of a space
729	vehicle, satellite, or station of any kind.
730	(24)  "Coin-operated amusement machine" means any machine
731	operated by coin, slug, token, coupon, or similar device for the
732	purposes of entertainment or amusement. The term includes, but
733	is not limited to, coin-operated pinball machines, music
734	machines, juke boxes, mechanical games, video games, arcade
735	games, billiard tables, moving picture viewers, shooting
736	galleries, and all other similar amusement devices.
737	(25)  "Sea trial" means a voyage for the purpose of testing
738	repair or modification work, which is in length and scope
739	reasonably necessary to test repairs or modifications, or a
740	voyage for the purpose of ascertaining the seaworthiness of a
741	vessel. If the sea trial is to test repair or modification work,
742	the owner or repair facility shall certify, in a form required
743	by the department, what repairs have been tested. The owner and
744	the repair facility may also be required to certify that the
745	length and scope of the voyage were reasonably necessary to test
746	the repairs or modifications.
747	(26)  "Solar energy system" means the equipment and
748	requisite hardware that provide and are used for collecting,
749	transferring, converting, storing, or using incident solar
750	energy for water heating, space heating, cooling, or other
751	applications that would otherwise require the use of a
752	conventional source of energy such as petroleum products,
753	natural gas, manufactured gas, or electricity.
754	(27)  "Agricultural commodity" means horticultural,
755	aquacultural, poultry and farm products, and livestock and
756	livestock products.
757	(28)  "Farmer" means a person who is directly engaged in
758	the business of producing crops, livestock, or other
759	agricultural commodities. The term includes, but is not limited
760	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
761	cattle ranchers, apiarists, and persons raising fish.
762	(29)  "Livestock" includes all animals of the equine,
763	bovine, or swine class, including goats, sheep, mules, horses,
764	hogs, cattle, ostriches, and other grazing animals raised for
765	commercial purposes. The term "livestock" shall also include
766	fish raised for commercial purposes.
767	(30)  "Power farm equipment" means moving or stationary
768	equipment that contains within itself the means for its own
769	propulsion or power and moving or stationary equipment that is
770	dependent upon an external power source to perform its
771	functions.
772	(31)  "Forest" means the land stocked by trees of any size
773	used in the production of forest products, or formerly having
774	such tree cover, and not currently developed for nonforest use.
775	(32)  "Agricultural production" means the production of
776	plants and animals useful to humans, including the preparation,
777	planting, cultivating, or harvesting of these products or any
778	other practices necessary to accomplish production through the
779	harvest phase, and includes aquaculture, horticulture,
780	floriculture, viticulture, forestry, dairy, livestock, poultry,
781	bees, and any and all forms of farm products and farm
782	production.
783	(33)  "Qualified aircraft" means any aircraft having a
784	maximum certified takeoff weight of less than 10,000 pounds and
785	equipped with twin turbofan engines that meet Stage IV noise
786	requirements that is used by a business operating as an on-
787	demand air carrier under Federal Aviation Administration
788	Regulation Title 14, chapter I, part 135, Code of Federal
789	Regulations, that owns or leases and operates a fleet of at
790	least 25 of such aircraft in this state.
791	Section 2.  The amendment of the terms "lease," "let," and
792	"rental" in s. 212.02, Florida Statutes, made by this act
793	applies prospectively only from January 1, 2009, and does not
794	apply retroactively to leases or rentals existing before that
795	date.
796	Section 3.  Subsection (6) of section 212.0306, Florida
797	Statutes, is amended to read:
798	212.0306  Local option food and beverage tax; procedure for
799	levying; authorized uses; administration.--
800	(6)  Any county levying a tax authorized by this section
801	must locally administer the tax using the powers and duties
802	enumerated for local administration of the tourist development
803	tax by s. 125.0104, 1992 Supplement to the Florida Statutes
804	1991. The county's ordinance shall also provide for brackets
805	applicable to taxable transactions.
806	Section 4.  Paragraph (b) of subsection (1) of section
807	212.04, Florida Statutes, is amended to read:
808	212.04  Admissions tax; rate, procedure, enforcement.--
809	(1)
810	(b)  For the exercise of this such privilege, a tax is
811	levied at the rate of 6 percent of the sales price, or the
812	actual value received for from such admissions, which 6 percent
813	shall be added to and collected with all such admissions paid by
814	from the purchaser thereof, and such tax shall be paid for the
815	exercise of the privilege as defined in the preceding paragraph.
816	Each ticket must show on its face the actual sales price of the
817	admission, or each dealer selling the admission must prominently
818	display at the box office or other place where the admission
819	charge is made a notice disclosing the price of the admission,
820	and the tax shall be computed and collected on the basis of the
821	actual price of the admission charged by the dealer. The sale
822	price or actual value of admission shall, for the purpose of
823	this chapter, be that price remaining after deduction of federal
824	taxes and state or locally imposed or authorized seat
825	surcharges, taxes, or fees, if any, imposed upon such admission.
826	The sale price or actual value does not include separately
827	stated ticket service charges that are imposed by a facility
828	ticket office or a ticketing service and added to a separately
829	stated, established ticket price. The rate of tax on each
830	admission shall be determined in accordance with according to
831	the brackets established by s. 212.12(9).
832	Section 5.  Paragraphs (c) and (e) of subsection (1) and
833	subsection (4) of section 212.05, Florida Statutes, are amended
834	to read:
835	212.05  Sales, storage, use tax.--It is hereby declared to
836	be the legislative intent that every person is exercising a
837	taxable privilege who engages in the business of selling
838	tangible personal property at retail in this state, including
839	the business of making mail order sales, or who rents or
840	furnishes any of the things or services taxable under this
841	chapter, or who stores for use or consumption in this state any
842	item or article of tangible personal property as defined herein
843	and who leases or rents such property within the state.
844	(1)  For the exercise of such privilege, a tax is levied on
845	each taxable transaction or incident, which tax is due and
846	payable as follows:
847	(c)  At the rate of 6 percent of the gross proceeds derived
848	from the lease or rental of tangible personal property., as
849	defined herein; however, the following special provisions apply
850	to the lease or rental of motor vehicles:
851	1.  When a motor vehicle is leased or rented for a period
852	of less than 12 months:
853	a.  If the motor vehicle is rented in Florida, the entire
854	amount of such rental is taxable, even if the vehicle is dropped
855	off in another state.
856	b.  If the motor vehicle is rented in another state and
857	dropped off in Florida, the rental is exempt from Florida tax.
858	2.  Except as provided in subparagraph 3., for the lease or
859	rental of a motor vehicle for a period of not less than 12
860	months, sales tax is due on the lease or rental payments if the
861	vehicle is registered in this state; provided, however, that no
862	tax shall be due if the taxpayer documents use of the motor
863	vehicle outside this state and tax is being paid on the lease or
864	rental payments in another state.
865	3.  The tax imposed by this chapter does not apply to the
866	lease or rental of a commercial motor vehicle as defined in s.
867	316.003(66)(a) to one lessee or rentee for a period of not less
868	than 12 months when tax was paid on the purchase price of such
869	vehicle by the lessor. To the extent tax was paid with respect
870	to the purchase of such vehicle in another state, territory of
871	the United States, or the District of Columbia, the Florida tax
872	payable shall be reduced in accordance with the provisions of s.
873	212.06(7). This subparagraph shall only be available when the
874	lease or rental of such property is an established business or
875	part of an established business or the same is incidental or
876	germane to such business.
877	(e)1.  At the rate of 6 percent on charges for:
878	a.  Prepaid calling arrangements. The tax on charges for
879	prepaid calling arrangements shall be collected at the time of
880	sale and remitted by the selling dealer.
881	(I)  "Prepaid calling arrangement" means the separately
882	stated retail sale by advance payment of communications services
883	that consist exclusively of telephone calls originated by using
884	an access number, authorization code, or other means that may be
885	manually, electronically, or otherwise entered and that are sold
886	in predetermined units or dollars whose number declines with use
887	in a known amount.
888	(II)  The sale or recharge of the prepaid calling
889	arrangement is deemed to take place in accordance with paragraph
890	212.06(2)(d). For a sale of a mobile communications service that
891	is a prepaid calling arrangement, the retail sale may be sourced
892	at If the sale or recharge of the prepaid calling arrangement
893	does not take place at the dealer's place of business, it shall
894	be deemed to take place at the customer's shipping address or,
895	if no item is shipped, at the customer's address or the location
896	associated with the customer's mobile telephone number.
897	(III)  The sale or recharge of a prepaid calling
898	arrangement shall be treated as a sale of tangible personal
899	property for purposes of this chapter, whether or not a tangible
900	item evidencing such arrangement is furnished to the purchaser,
901	and the such sale within this state subjects the selling dealer
902	to the jurisdiction of this state for purposes of this
903	subsection.
904	b.  The installation of telecommunication and telegraphic
905	equipment.
906	c.  Electrical power or energy, except that the tax rate
907	for charges for electrical power or energy is 7 percent.
908	2.  The provisions of s. 212.17(3), regarding credit for
909	tax paid on charges subsequently found to be worthless, are
910	shall be equally applicable to a any tax paid under the
911	provisions of this section on charges for prepaid calling
912	arrangements, telecommunication or telegraph services, or
913	electric power subsequently found to be uncollectible. The word
914	"charges" in this paragraph does not include any excise or
915	similar tax levied by the Federal Government, any political
916	subdivision of the state, or any municipality upon the purchase,
917	sale, or recharge of prepaid calling arrangements or upon the
918	purchase or sale of telecommunication, television system
919	program, or telegraph service or electric power, which tax is
920	collected by the seller from the purchaser.
921	(4)  The tax imposed pursuant to this chapter shall be due
922	and payable according to the applicable state and local rate
923	provided the brackets set forth in s. 212.12.
924	Section 6.  Subsections (6) and (11) of section 212.0506,
925	Florida Statutes, are amended to read:
926	212.0506  Taxation of service warranties.--
927	(6)  This tax shall be due and payable according to the
928	applicable state and local rate provided brackets set forth in
929	s. 212.12.
930	(11)  Any duties imposed by this chapter upon dealers of
931	tangible personal property with respect to collecting and
932	remitting taxes; making returns; keeping books, records, and
933	accounts; and complying with the rules and regulations of the
934	department apply to all dealers as defined in s. 212.06(2)(l).
935	Section 7.  Section 212.054, Florida Statutes, is amended
936	to read:
937	212.054  Discretionary sales surtax; limitations,
938	administration, and collection.--
939	(1)  A No general excise tax on sales may not shall be
940	levied by the governing body of a any county unless specifically
941	authorized in s. 212.055. Any general excise tax on sales
942	authorized pursuant to that said section shall be administered
943	and collected exclusively as provided in this section.
944	(2)(a)  The tax imposed by the governing body of a any
945	county authorized to so levy pursuant to s. 212.055 shall be a
946	discretionary surtax on all transactions occurring in the county
947	which transactions are subject to the state tax imposed on
948	sales, use, services, rentals, admissions, and other
949	transactions by this chapter and on communications services
950	under as defined for purposes of chapter 202.
951	(a)  The surtax, if levied, shall be computed as the
952	applicable rate or rates authorized pursuant to s. 212.055 times
953	the amount of taxable sales and taxable purchases representing
954	such transactions. If the surtax is levied on the sale of an
955	item of tangible personal property or on the sale of a service,
956	the surtax shall be computed by multiplying the rate imposed by
957	the county within which the sale occurs by the amount of the
958	taxable sale. The sale of an item of tangible personal property
959	or the sale of a service is not subject to the surtax if the
960	property, the service, or the tangible personal property
961	representing the service is delivered within a county that does
962	not impose a discretionary sales surtax.
963	(b)  However:
964	1.  A The sales amount above $5,000 on an any item of
965	tangible personal property is shall not be subject to the
966	surtax. However, charges for prepaid calling arrangements, as
967	described defined in s. 212.05(1)(e)1.a., are shall be subject
968	to the surtax. For purposes of administering the $5,000
969	limitation on an item of tangible personal property, if two or
970	more taxable items of tangible personal property are sold to the
971	same purchaser at the same time and, under generally accepted
972	business practice or industry standards or usage, are normally
973	sold in bulk or are items that, when assembled, comprise a
974	working unit or part of a working unit, the such items shall
975	must be considered a single item for purposes of the $5,000
976	limitation if when supported by a charge ticket, sales slip,
977	invoice, or other tangible evidence of a single sale or rental.
978	2.  For In the case of utility services covering a period
979	starting before and ending billed on or after the effective date
980	of the any such surtax, the rate applies as follows:
981	a.  For a rate adoption or increase, the new rate shall
982	apply to the first billing period starting on or after the
983	effective date of the surtax or increase.
984	b.  For a rate decrease or termination, the new rate shall
985	apply to bills rendered on or after the effective date of the
986	rate change the entire amount of the charge for utility services
987	shall be subject to the surtax. In the case of utility services
988	billed after the last day the surtax is in effect, the entire
989	amount of the charge on said items shall not be subject to the
990	surtax.
991
992	"Utility service," as used in this paragraph section, does not
993	include any communications services as defined in chapter 202.
994	3.  For In the case of written contracts that which are
995	signed before prior to the effective date of the any such surtax
996	for the construction of improvements to real property or for
997	remodeling of existing structures, the surtax shall be paid by
998	the contractor responsible for the performance of the contract.
999	However, the contractor may apply for one refund of the any such
1000	surtax paid on materials necessary for the completion of the
1001	contract. An Any application for refund must shall be made
1002	within no later than 15 months after the following initial
1003	imposition of the surtax in that county. The application for
1004	refund shall be in the manner prescribed by the department by
1005	rule. A complete application must shall include proof of the
1006	written contract and of payment of the surtax, and. The
1007	application shall contain a sworn statement, signed by the
1008	applicant or its representative, attesting to the validity of
1009	the application. The department shall, within 30 days after
1010	approval of a complete application, certify to the county
1011	information necessary for issuance of a refund to the applicant.
1012	Counties are hereby authorized to issue refunds for this purpose
1013	and must shall set aside from the proceeds of the surtax a sum
1014	sufficient to pay any refund lawfully due. Any person who
1015	fraudulently obtains or attempts to obtain a refund pursuant to
1016	this subparagraph, in addition to being liable for repayment of
1017	any refund fraudulently obtained plus a mandatory penalty of 100
1018	percent of the refund, commits is guilty of a felony of the
1019	third degree, punishable as provided in s. 775.082, s. 775.083,
1020	or s. 775.084.
1021	4.  For a In the case of any vessel, railroad, or motor
1022	vehicle common carrier entitled to a partial exemption from tax
1023	imposed under this chapter pursuant to s. 212.08(4), (8), or
1024	(9), the basis for imposition of the surtax is shall be the same
1025	as provided in s. 212.08 and the ratio shall be applied each
1026	month to total purchases in this state of property qualified for
1027	proration which is delivered or sold in the taxing county to
1028	establish the portion used and consumed in intracounty movement
1029	and subject to surtax.
1030	(3)  Except as otherwise provided in this section, a
1031	discretionary surtax applies to a retail sale, lease, or rental
1032	of tangible personal property, a digital good, or a service if,
1033	under s. 212.06(2), the transaction occurs in a county that
1034	imposes a surtax. For the purpose of this section, A transaction
1035	shall be deemed to have occurred in a county if imposing the
1036	surtax when:
1037	(a)1.  The retail sale of a modular or manufactured home,
1038	not including a mobile home, occurs in the county where the home
1039	is delivered. The sale includes an item of tangible personal
1040	property, a service, or tangible personal property representing
1041	a service, and the item of tangible personal property, the
1042	service, or the tangible personal property representing the
1043	service is delivered within the county. If there is no
1044	reasonable evidence of delivery of a service, the sale of a
1045	service is deemed to occur in the county in which the purchaser
1046	accepts the bill of sale.
1047	(b)2.  The retail sale, excluding a lease or rental, of a
1048	motor vehicle that does not qualify as transportation equipment
1049	or a The sale of any motor vehicle or mobile home of a class or
1050	type that which is required to be registered in this state or in
1051	any other state occurs shall be deemed to have occurred only in
1052	the county identified as the residence address of the purchaser
1053	on the registration or title document for the such property.
1054	(c)  The lease or rental of real property occurs in the
1055	county in which the real property is located.
1056	(d)  A transient rental transaction occurs in the county in
1057	which the rental property is located.
1058	(e)(b)  The event for which an Admission for an event is
1059	charged is located in the county in which the event is held.
1060	(c)  The consumer of utility services is located in the
1061	county.
1062	(f)  A transaction made from a coin-operated amusement
1063	machine or vending machine occurs in the county in which the
1064	machine is located.
1065	(g)  A florist taking the original order to sell tangible
1066	personal property is located in the county in which the order
1067	occurs.
1068	(h)  The retail sale, excluding the lease or rental, of
1069	aircraft that does not qualify as transportation equipment, or a
1070	boat of a class or type that is required to be registered,
1071	licensed, titled, or documented in this state or by the Federal
1072	Government occurs in the county in which the aircraft or boat is
1073	delivered.
1074	(i)(d)1.  The use user of any aircraft or boat of a class
1075	or type that which is required to be registered, licensed,
1076	titled, or documented in this state or by the Federal United
1077	States Government imported into the county for use, consumption,
1078	distribution, or storage to be used or consumed occurs in the
1079	county in which the user is located in the county.
1080	2.  However, it is shall be presumed that such items used
1081	outside the county for 6 months or longer before being imported
1082	into the county were not purchased for use in the county, except
1083	as provided in s. 212.06(8)(b).
1084	3.  This paragraph does not apply to the use or consumption
1085	of items upon which a like tax of equal or greater amount has
1086	been lawfully imposed and paid outside the county.
1087	(j)(e)  The purchase purchaser of a any motor vehicle or
1088	mobile home of a class or type that which is required to be
1089	registered in this state occurs in the county identified as the
1090	residence of the purchaser is a resident of the taxing county as
1091	determined by the address appearing on or to be reflected on the
1092	registration document for the such property.
1093	(k)(f)1.  The use, consumption, distribution, or storage of
1094	a Any motor vehicle or mobile home of a class or type that which
1095	is required to be registered in this state and that is imported
1096	from another state occurs in the county to which it is imported
1097	into the taxing county by a user residing therein for the
1098	purpose of use, consumption, distribution, or storage in the
1099	taxing county.
1100	2.  However, it is shall be presumed that such items used
1101	outside the taxing county for 6 months or longer before being
1102	imported into the county were not purchased for use in the
1103	county.
1104	(g)  The real property which is leased or rented is located
1105	in the county.
1106	(h)  The transient rental transaction occurs in the county.
1107	(i)  The delivery of any aircraft or boat of a class or
1108	type which is required to be registered, licensed, titled, or
1109	documented in this state or by the United States Government is
1110	to a location in the county. However, this paragraph does not
1111	apply to the use or consumption of items upon which a like tax
1112	of equal or greater amount has been lawfully imposed and paid
1113	outside the county.
1114	(l)(j)  The dealer owing a use tax on purchases or leases
1115	is located in the county.
1116	(k)  The delivery of tangible personal property other than
1117	that described in paragraph (d), paragraph (e), or paragraph (f)
1118	is made to a location outside the county, but the property is
1119	brought into the county within 6 months after delivery, in which
1120	event, the owner must pay the surtax as a use tax.
1121	(l)  The coin-operated amusement or vending machine is
1122	located in the county.
1123	(m)  The florist taking the original order to sell tangible
1124	personal property is located in the county, notwithstanding any
1125	other provision of this section.
1126	(4)(a)  The department shall administer, collect, and
1127	enforce a discretionary surtax the tax authorized under s.
1128	212.055 pursuant to the same procedures used in the
1129	administration, collection, and enforcement of the general state
1130	sales tax imposed under the provisions of this chapter, except
1131	as provided in this section. The provisions of this chapter
1132	regarding interest and penalties on delinquent taxes shall also
1133	apply to the surtax. Discretionary sales surtaxes may shall not
1134	be included in the computation of estimated taxes pursuant to s.
1135	212.11. Notwithstanding any other provision of law, a dealer
1136	need not separately state the amount of the surtax does not need
1137	to be separately stated on the charge ticket, sales slip,
1138	invoice, or other tangible evidence of sale. For the purposes of
1139	this section and s. 212.055, the "proceeds" of a any surtax
1140	means all funds collected and received by the department
1141	pursuant to a specific authorization and levy under s. 212.055,
1142	including any interest and penalties on delinquent surtaxes.
1143	(a)(b)  The proceeds of a discretionary sales surtax
1144	collected by the selling dealer located in a county that which
1145	imposes the surtax shall be returned, less the cost of
1146	administration, to the county where the selling dealer is
1147	located. The proceeds shall be transferred to the Discretionary
1148	Sales Surtax Clearing Trust Fund. A separate account shall be
1149	established in the such trust fund for each county imposing a
1150	discretionary surtax. The amount deducted for the costs of
1151	administration may shall not exceed 3 percent of the total
1152	revenue generated for all counties levying a discretionary
1153	surtax authorized in s. 212.055. The amount deducted for the
1154	costs of administration shall be used only for those costs that
1155	which are solely and directly attributable to the surtax. The
1156	total cost of administration shall be prorated among those
1157	counties levying the surtax on the basis of the amount collected
1158	for a particular county to the total amount collected for all
1159	counties. By No later than March 1 of each year, the department
1160	shall submit a written report that which details the expenses
1161	and amounts deducted for the costs of administration to the
1162	President of the Senate, the Speaker of the House of
1163	Representatives, and the governing authority of each county
1164	levying a surtax. The department shall distribute the moneys in
1165	the trust fund each month to the appropriate counties pursuant
1166	to, unless otherwise provided in s. 212.055.
1167	(b)(c)1.  A Any dealer located in a county that does not
1168	impose a discretionary sales surtax but who collects the surtax
1169	due to sales of tangible personal property or services delivered
1170	outside the county shall remit monthly the proceeds of the
1171	surtax to the department to be deposited into an account in the
1172	Discretionary Sales Surtax Clearing Trust Fund which is separate
1173	from the county surtax collection accounts. The department shall
1174	distribute funds in this account using a distribution factor
1175	determined for each county that levies a surtax and multiplied
1176	by the amount of funds in the account and available for
1177	distribution.
1178	1.  The distribution factor for each county equals the
1179	product of:
1180	a.  The county's latest official population determined
1181	pursuant to s. 186.901;
1182	b.  The county's rate of surtax; and
1183	c.  The number of months the county has levied a surtax
1184	during the most recent distribution period;
1185
1186	divided by the sum of all such products of the counties levying
1187	the surtax during the most recent distribution period.
1188	2.  The department shall compute distribution factors for
1189	eligible counties once each quarter and make appropriate
1190	quarterly distributions.
1191	3.  A county that fails to timely provide the information
1192	required by this section to the department authorizes the
1193	department, by such action, to use the best information
1194	available to it in distributing surtax revenues to the county.
1195	If this information is unavailable to the department, the
1196	department may partially or entirely disqualify the county from
1197	receiving surtax revenues under this paragraph. A county that
1198	fails to provide timely information waives its right to
1199	challenge the department's determination of the county's share,
1200	if any, of revenues provided under this paragraph.
1201	(5)  No discretionary sales surtax or increase or decrease
1202	in the rate of any discretionary sales surtax shall take effect
1203	on a date other than January 1. No discretionary sales surtax
1204	shall terminate on a day other than December 31.
1205	(5)(6)  The governing body of a any county levying a
1206	discretionary sales surtax shall enact an ordinance levying the
1207	surtax in accordance with the procedures described in s.
1208	125.66(2).
1209	(6)(7)(a)  An adoption, repeal, or rate change of a
1210	discretionary surtax by the governing body of a any county
1211	levying a discretionary sales surtax or the school board of a
1212	any county levying the school capital outlay surtax authorized
1213	by s. 212.055(6) is effective on April 1.
1214	(a)  A county or school board must shall notify the
1215	department within 10 days after final adoption by ordinance or
1216	referendum of an adoption, repeal, imposition, termination, or
1217	rate change of the surtax, but no later than November 16
1218	immediately preceding prior to the effective date. The notice
1219	must specify the time period during which the surtax will be in
1220	effect and the rate and must include a copy of the ordinance and
1221	such other information as the department requires by rule.
1222	Failure to timely provide such notification to the department
1223	shall result in the delay of the effective date for a period of
1224	1 year.
1225	(b)  A county or school board must also notify the
1226	department In addition to the notification required by paragraph
1227	(a), the governing body of any county proposing to levy a
1228	discretionary sales surtax or the school board of any county
1229	proposing to levy the school capital outlay surtax authorized by
1230	s. 212.055(6) shall notify the department by October 1 if the
1231	referendum or consideration of the ordinance that would result
1232	in imposition, termination, or rate change of the surtax is
1233	scheduled to occur on or after October 1 of that year. Failure
1234	to timely provide such notification to the department shall
1235	result in the delay of the effective date for a period of 1
1236	year.
1237	(c)  The department shall provide notice of the adoption,
1238	repeal, or change to affected sellers by December 1 immediately
1239	preceding the effective date.
1240	(d)  A surtax may be terminated only on April 1. A surtax
1241	imposed before January 1, 2009, for which an ordinance provides
1242	a different termination date terminates on April 1 following the
1243	termination date established in the ordinance.
1244	(7)(8)  With respect to a any motor vehicle or mobile home
1245	of a class or type which is required to be registered in this
1246	state, the tax due on a transaction occurring in the taxing
1247	county as herein provided shall be collected from the purchaser
1248	or user incident to the titling and registration of the such
1249	property, irrespective of whether such titling or registration
1250	occurs in the taxing county.
1251	(8)  For the purpose of the state in providing and
1252	maintaining a database of all sales and use tax rates for all
1253	local taxing jurisdictions in accordance with the Streamlined
1254	Sales and Use Tax Agreement under s. 213.256, the provisions of
1255	s. 202.22(2) apply.
1256	(a)  A seller or certified service provider who collects
1257	and remits the state and local tax imposed by this chapter is
1258	held harmless from tax, interest, and penalties due solely as a
1259	result of relying on erroneous data on tax rates, boundaries, or
1260	taxing jurisdiction assignments provided by the state if the
1261	seller or certified service provider exercises due diligence in
1262	applying one or more of the following methods for determining
1263	the taxing jurisdiction and tax rate for a transaction:
1264	1.  Employing an electronic database provided by the
1265	department under s. 202.22(2); or
1266	2.  Employing a database that has been approved by the
1267	county governing board and developed by a seller or certified
1268	service provider.
1269	(b)  If a seller or certified service provider does not use
1270	one of the methods specified in paragraph (a), the seller or
1271	certified service provider may be held liable to the department
1272	for tax, interest, and penalties that are due for charging and
1273	collecting the incorrect amount of tax.
1274	Section 8.  Section 212.06, Florida Statutes, is amended to
1275	read:
1276	212.06  Sales, storage, use tax; transaction location;
1277	collectible from dealers; "dealer" defined; dealers to collect
1278	from purchasers; mail order sales; legislative intent as to
1279	scope of tax.--
1280	(1)(a)  The aforesaid tax at the rate of 6 percent of the
1281	retail sales price as of the moment of sale, 6 percent of the
1282	cost price as of the moment of purchase, or 6 percent of the
1283	cost price as of the moment of commingling with the general mass
1284	of property in this state, as the case may be, shall be
1285	collectible from all dealers as herein defined on the sale at
1286	retail, the use, the consumption, the distribution, and the
1287	storage for use or consumption in this state of tangible
1288	personal property or services taxable under this chapter. The
1289	full amount of the tax on a credit sale, installment sale, or
1290	sale made on any kind of deferred payment plan is shall be due
1291	at the moment of the transaction in the same manner as on a cash
1292	sale.
1293	(b)  Except as otherwise provided, any person who
1294	manufactures, produces, compounds, processes, or fabricates in
1295	any manner tangible personal property for his or her own use
1296	shall pay a tax upon the cost of the product manufactured,
1297	produced, compounded, processed, or fabricated without any
1298	deduction for therefrom on account of the cost of material used,
1299	labor or service costs, or transportation charges,
1300	notwithstanding the provisions of s. 212.02 defining "cost
1301	price." However, the tax may levied under this paragraph shall
1302	not be imposed upon any person who manufactures or produces
1303	electrical power or energy, steam energy, or other energy at a
1304	single location, if the when such power or energy is used
1305	directly and exclusively at that such location, or at other
1306	locations if the energy is transferred through facilities of the
1307	owner in the operation of machinery or equipment that is used to
1308	manufacture, process, compound, produce, fabricate, or prepare
1309	for shipment tangible personal property for sale or to operate
1310	pollution control equipment, maintenance equipment, or
1311	monitoring or control equipment used in such operations. The
1312	manufacture or production of electrical power or energy that is
1313	used for space heating, lighting, office equipment, or air-
1314	conditioning or any other nonmanufacturing, nonprocessing,
1315	noncompounding, nonproducing, nonfabricating, or nonshipping
1316	activity is taxable. Electrical power or energy consumed or
1317	dissipated in the transmission or distribution of electrical
1318	power or energy for resale is also not taxable. Fabrication
1319	labor is shall not be taxable if when a person is using his or
1320	her own equipment and personnel, for his or her own account, as
1321	a producer, subproducer, or coproducer of a qualified motion
1322	picture. For purposes of this chapter, the term "qualified
1323	motion picture" means all or any part of a series of related
1324	images, either on film, tape, or other embodiment, including,
1325	but not limited to, all items comprising part of the original
1326	work and film-related products derived therefrom as well as
1327	duplicates and prints thereof and all sound recordings created
1328	to accompany a motion picture, which is produced, adapted, or
1329	altered for exploitation in, on, or through any medium or device
1330	and at any location, primarily for entertainment, commercial,
1331	industrial, or educational purposes. This exemption for
1332	fabrication labor associated with production of a qualified
1333	motion picture inures will inure to the taxpayer upon
1334	presentation of the certificate of exemption issued to the
1335	taxpayer under the provisions of s. 288.1258. A person who
1336	manufactures factory-built buildings for his or her own use in
1337	the performance of contracts for the construction or improvement
1338	of real property shall pay a tax only upon the person's cost
1339	price of items used in the manufacture of the such buildings.
1340	(c)1.  Notwithstanding the provisions of paragraph (b), the
1341	use tax on asphalt manufactured for one's own use shall be
1342	calculated with respect to paragraph (b) only upon the cost of
1343	materials that which become a component part or that which are
1344	an ingredient of the finished asphalt and upon the cost of the
1345	transportation of the such components and ingredients. In
1346	addition, an indexed tax of 38 cents per ton of such
1347	manufactured asphalt is shall be due at the same time and in the
1348	same manner as taxes due under pursuant to paragraph (b).
1349	1.  Beginning July 1, 1989, the indexed tax must shall be
1350	adjusted each July 1 to an amount, rounded to the nearest cent,
1351	equal to the product of 38 cents multiplied by a fraction, the
1352	numerator of which is the annual average of the "materials and
1353	components for construction" series of the producer price index,
1354	as calculated and published by the United States Department of
1355	Labor, Bureau of Statistics, for the previous calendar year, and
1356	the denominator of which is the annual average of that said
1357	series for calendar year 1988.
1358	2.a.  Beginning July 1, 1999, the indexed tax imposed by
1359	this paragraph on manufactured asphalt which is used for a any
1360	federal, state, or local government public works project shall
1361	be reduced by 20 percent.
1362	3.b.  Beginning July 1, 2000, the indexed tax imposed by
1363	this paragraph on manufactured asphalt which is used for a any
1364	federal, state, or local government public works project shall
1365	be reduced by 40 percent.
1366	(d)  For purposes of paragraph (b), the department may
1367	establish a cost price amount for industry groups that
1368	manufacture, produce, compound, process, or fabricate tangible
1369	personal property for their own use in the performance of
1370	contracts for improvements to real property. The Such cost price
1371	amount must be established as a percentage, rounded to the
1372	nearest whole number, of the total contract price charged for
1373	the improvement. The cost price percentages established must be
1374	adopted by rule pursuant to the procedures provided in s.
1375	120.54, upon petition of a majority of the members of an
1376	industry group or by a statewide association that represents the
1377	such industry group, and must be based on a reasonable estimate
1378	of average costs incurred by members of the petitioning industry
1379	group. The department shall is required to adopt a cost price
1380	percentage only if sufficient information is available to
1381	determine such percentage. The information considered by the
1382	department to establish the cost price percentage must be that
1383	set forth in the petition or that which is otherwise be made
1384	available to the department. A Any cost price percentage so
1385	established shall must be made available only by election of a
1386	member of the industry group for which the percentage was
1387	established and applies may apply only to the such periods or
1388	contracts for which the election is made. The election must be
1389	made by the taxpayer by timely accruing and remitting tax on the
1390	contract using the established percentage figure. If the
1391	taxpayer does not timely accrue and remit the use tax due for a
1392	contract using the percentage figure, the taxpayer may not later
1393	use this method of calculating the use tax due for that
1394	contract. Taxpayers must maintain adequate records showing the
1395	accrual of tax using the percentage figure on total contract
1396	price. A Any cost price so established must remain available for
1397	use for a period of at least 5 years from the date of its
1398	adoption and must be reviewed and be subject to adjustment by
1399	the department no more frequently than at 5-year intervals. The
1400	provisions of this paragraph are not available to persons
1401	subject to paragraph (c).
1402	(e)1.  Notwithstanding any other provision of this chapter,
1403	tax may shall not be imposed on a any vessel registered under s.
1404	328.52 by a vessel dealer or vessel manufacturer and with
1405	respect to a vessel used solely for demonstration, sales
1406	promotional, or testing purposes. The term "promotional
1407	purposes" includes shall include, but is not be limited to,
1408	participation in fishing tournaments. For the purposes of this
1409	paragraph, "promotional purposes" means the entry of the vessel
1410	in a marine-related event where prospective purchasers would be
1411	in attendance, where the vessel is entered in the name of the
1412	dealer or manufacturer, and where the vessel is clearly marked
1413	as for sale, on which vessel the name of the dealer or
1414	manufacturer is clearly displayed on the vessel, and the which
1415	vessel has never been transferred into the dealer's or
1416	manufacturer's accounting books from an inventory item to a
1417	capital asset for depreciation purposes.
1418	1.2.  The provisions of this paragraph do not apply to a
1419	any vessel when used for transporting persons or goods for
1420	compensation; when offered, let, or rented to another for
1421	consideration; when offered for rent or hire as a means of
1422	transportation for compensation; or when offered or used to
1423	provide transportation for persons solicited through personal
1424	contact or through advertisement on a "share expense" basis.
1425	2.3.  Notwithstanding any other provision of this chapter,
1426	tax may not be imposed on a any vessel imported into this state
1427	for the sole purpose of being offered for sale at retail by a
1428	yacht broker or yacht dealer registered in this state if the
1429	vessel remains under the care, custody, and control of the
1430	registered broker or dealer and the owner of the vessel does not
1431	make personal use of the vessel during that time. The provisions
1432	of this chapter govern the taxability of any sale or use of the
1433	vessel subsequent to its importation under this provision.
1434	(2)  The provisions of this subsection shall be used to
1435	determine the location where a transaction occurs for purposes
1436	of applying the tax imposed by this chapter.
1437	(a)  For purposes of this subsection, the term:
1438	1.  "Receive" and "receipt" means taking possession of
1439	tangible personal property; making first use of services; or
1440	taking possession or making first use of digital goods,
1441	whichever occurs first. The terms do not include possession by a
1442	shipping company on behalf of the purchaser.
1443	2.  "Product" means tangible personal property, a digital
1444	good, or a service.
1445	(b)  The retail sale of a product, excluding a lease or
1446	rental, shall be sourced as follows:
1447	1.  At a business location of the seller, if the product is
1448	received by the purchaser at that location.
1449	2.  If subparagraph 1. does not apply, at the location the
1450	product is received by the purchaser or the purchaser's donee,
1451	as designated by the purchaser, including the location indicated
1452	by delivery instructions known to the seller.
1453	3.  If subparagraphs 1. and 2. do not apply, at the
1454	purchaser's address, which is available from the seller's
1455	business records maintained in the ordinary course of business,
1456	if use of this address does not constitute bad faith.
1457	4.  If subparagraphs 1., 2., and 3. do not apply, at the
1458	purchaser's address obtained during the consummation of the
1459	sale, including the address of a purchaser's payment instrument,
1460	if no other address is available, if use of this address does
1461	not constitute bad faith.
1462	5.  If subparagraphs 1., 2., 3., and 4. do not apply,
1463	including when the seller is without sufficient information to
1464	apply the previous paragraphs, the address from which the
1465	tangible personal property was shipped, the digital good or the
1466	computer software delivered electronically was first available
1467	for transmission by the seller, or the service was provided,
1468	disregarding a location that merely provided the digital
1469	transfer of the product sold.
1470	(c)  The lease or rental of tangible personal property,
1471	other than property identified in paragraphs (d) and (e), shall
1472	be sourced as follows:
1473	1.  For a lease or rental that requires recurring periodic
1474	payments, the first payment is deemed to take place in
1475	accordance with paragraph (b) notwithstanding the exclusion of a
1476	lease or rental. Subsequent periodic payments are deemed to have
1477	occurred at the primary property location for each period
1478	covered by the payment. The primary property location is the
1479	address for the property provided by the lessee, which is
1480	available to the lessor from its records maintained in the
1481	ordinary course of business, if use of this address does not
1482	constitute bad faith. The property location is not altered by
1483	intermittent use of the property at different locations, such as
1484	the use of business property that accompanies employees on
1485	business trips and service calls.
1486	2.  For a lease or rental that does not require recurring
1487	periodic payments, the payment is deemed to take place in
1488	accordance with paragraph (b) notwithstanding the exclusion of a
1489	lease or rental.
1490	3.  This paragraph does not affect the imposition or
1491	computation of sales or use tax on leases or rentals based on a
1492	lump sum or accelerated basis, or on the acquisition of property
1493	for lease.
1494	(d)  The lease or rental of a motor vehicle or aircraft
1495	that does not qualify as transportation equipment shall be
1496	sourced as follows:
1497	1.  For a lease or rental that requires recurring periodic
1498	payments, each periodic payment is deemed to take place at the
1499	primary property location. The primary property location is the
1500	address for the property provided by the lessee, which is
1501	available to the lessor from its records maintained in the
1502	ordinary course of business, if use of this address does not
1503	constitute bad faith. This location may not be altered by
1504	intermittent use at different locations.
1505	2.  For a lease or rental that does not require recurring
1506	periodic payments, the payment is deemed to take place in
1507	accordance with paragraph (b) notwithstanding the exclusion of a
1508	lease or rental.
1509	3.  This paragraph does not affect the imposition or
1510	computation of sales or use taxes on leases or rentals based on
1511	a lump-sum or accelerated basis, or on the acquisition of
1512	property for lease.
1513	(e)  The retail sale, including lease or rental, of
1514	transportation equipment shall be deemed to take place in
1515	accordance with paragraph (b) notwithstanding the exclusion of a
1516	lease or rental.
1517	(f)  This section does not apply to sales or use taxes
1518	levied on:
1519	1.  The retail sale or transfer of a boat, modular home,
1520	manufactured home, or mobile home.
1521	2.  The retail sale, excluding a lease or rental, of a
1522	motor vehicle or aircraft that does not qualify as
1523	transportation equipment. The lease or rental of these items
1524	shall be deemed to have occurred in accordance with paragraph
1525	(d).
1526	3.  The retail sale of tangible personal property by a
1527	florist.
1528
1529	Such retail sales are deemed to take place at the location
1530	determined under s. 212.054(3).
1531	(a)  The term "dealer," as used in this chapter, includes
1532	every person who manufactures or produces tangible personal
1533	property for sale at retail; for use, consumption, or
1534	distribution; or for storage to be used or consumed in this
1535	state.
1536	(b)  The term "dealer" is further defined to mean every
1537	person, as used in this chapter, who imports, or causes to be
1538	imported, tangible personal property from any state or foreign
1539	country for sale at retail; for use, consumption, or
1540	distribution; or for storage to be used or consumed in this
1541	state.
1542	(c)  The term "dealer" is further defined to mean every
1543	person, as used in this chapter, who sells at retail or who
1544	offers for sale at retail, or who has in his or her possession
1545	for sale at retail; or for use, consumption, or distribution; or
1546	for storage to be used or consumed in this state, tangible
1547	personal property as defined herein, including a retailer who
1548	transacts a mail order sale.
1549	(d)  The term "dealer" is further defined to mean any
1550	person who has sold at retail; or used, or consumed, or
1551	distributed; or stored for use or consumption in this state,
1552	tangible personal property and who cannot prove that the tax
1553	levied by this chapter has been paid on the sale at retail, the
1554	use, the consumption, the distribution, or the storage of such
1555	tangible personal property. However, the term "dealer" does not
1556	mean a person who is not a "dealer" under the definition of any
1557	other paragraph of this subsection and whose only owned or
1558	leased property (including property owned or leased by an
1559	affiliate) in this state is located at the premises of a printer
1560	with which it has contracted for printing, if such property
1561	consists of the final printed product, property which becomes a
1562	part of the final printed product, or property from which the
1563	printed product is produced.
1564	(e)  The term "dealer" is further defined to mean any
1565	person, as used in this chapter, who leases or rents tangible
1566	personal property, as defined in this chapter, for a
1567	consideration, permitting the use or possession of such property
1568	without transferring title thereto, except as expressly provided
1569	for to the contrary herein.
1570	(f)  The term "dealer" is further defined to mean any
1571	person, as used in this chapter, who maintains or has within
1572	this state, directly or by a subsidiary, an office, distributing
1573	house, salesroom, or house, warehouse, or other place of
1574	business.
1575	(g)  "Dealer" also means and includes every person who
1576	solicits business either by direct representatives, indirect
1577	representatives, or manufacturers' agents; by distribution of
1578	catalogs or other advertising matter; or by any other means
1579	whatsoever, and by reason thereof receives orders for tangible
1580	personal property from consumers for use, consumption,
1581	distribution, and storage for use or consumption in the state;
1582	such dealer shall collect the tax imposed by this chapter from
1583	the purchaser, and no action, either in law or in equity, on a
1584	sale or transaction as provided by the terms of this chapter may
1585	be had in this state by any such dealer unless it is
1586	affirmatively shown that the provisions of this chapter have
1587	been fully complied with.
1588	(h)  "Dealer" also means and includes every person who, as
1589	a representative, agent, or solicitor of an out-of-state
1590	principal or principals, solicits, receives, and accepts orders
1591	from consumers in the state for future delivery and whose
1592	principal refuses to register as a dealer.
1593	(i)  "Dealer" also means and includes the state, county,
1594	municipality, any political subdivision, agency, bureau or
1595	department, or other state or local governmental
1596	instrumentality.
1597	(j)  The term "dealer" is further defined to mean any
1598	person who leases, or grants a license to use, occupy, or enter
1599	upon, living quarters, sleeping or housekeeping accommodations
1600	in hotels, apartment houses, roominghouses, tourist or trailer
1601	camps, real property, space or spaces in parking lots or garages
1602	for motor vehicles, docking or storage space or spaces for boats
1603	in boat docks or marinas, or tie-down or storage space or spaces
1604	for aircraft at airports. The term "dealer" also means any
1605	person who has leased, occupied, or used or was entitled to use
1606	any living quarters, sleeping or housekeeping accommodations in
1607	hotels, apartment houses, roominghouses, tourist or trailer
1608	camps, real property, space or spaces in parking lots or garages
1609	for motor vehicles or docking or storage space or spaces for
1610	boats in boat docks or marinas, or who has purchased
1611	communication services or electric power or energy, and who
1612	cannot prove that the tax levied by this chapter has been paid
1613	to the vendor or lessor on any such transactions. The term
1614	"dealer" does not include any person who leases, lets, rents, or
1615	grants a license to use, occupy, or enter upon any living
1616	quarters, sleeping quarters, or housekeeping accommodations in
1617	apartment houses, roominghouses, tourist camps, or trailer
1618	camps, and who exclusively enters into a bona fide written
1619	agreement for continuous residence for longer than 6 months in
1620	duration with any person who leases, lets, rents, or is granted
1621	a license to use such property.
1622	(k)  "Dealer" also means any person who sells, provides, or
1623	performs a service taxable under this chapter. "Dealer" also
1624	means any person who purchases, uses, or consumes a service
1625	taxable under this chapter who cannot prove that the tax levied
1626	by this chapter has been paid to the seller of the taxable
1627	service.
1628	(l)  "Dealer" also means any person who solicits, offers,
1629	provides, enters into, issues, or delivers any service warranty
1630	taxable under this chapter, or who receives, on behalf of such a
1631	person, any consideration from a service warranty holder.
1632	(3)(a)  Except as provided in paragraphs (a) and paragraph
1633	(b), every dealer making retail sales, whether within or outside
1634	the state, of tangible personal property for distribution,
1635	storage, or use or other consumption, in this state, shall, at
1636	the time of making sales, collect the tax imposed by this
1637	chapter from the purchaser.
1638	(a)  A business purchaser who is not a holder of a direct-
1639	pay permit and who knows at the time of purchase of a digital
1640	good, computer software delivered electronically, or a service
1641	that the digital good, computer software, or service is
1642	concurrently available for use in more than one jurisdiction
1643	shall deliver to the dealer a multiple-points-of-use (MPU)
1644	exemption form at the time of purchase.
1645	1.  Upon receipt of the MPU exemption form, the seller is
1646	relieved of all obligation to collect, pay, or remit the
1647	applicable tax, and the purchaser is obligated to collect, pay,
1648	or remit the applicable tax on a direct-pay basis.
1649	2.  A purchaser delivering the MPU exemption form may use
1650	any reasonable, consistent, and uniform method of apportioning
1651	the applicable tax which is supported by the purchaser's
1652	business records as they exist at the time of the sale.
1653	3.  The MPU exemption form remains in effect for all future
1654	sales by the seller to the purchaser, except as to the
1655	subsequent sale's specific apportionment, which is governed by
1656	subparagraph 2. and the facts existing at the time of the sale,
1657	until the MPU exemption form is revoked in writing.
1658	4.  A holder of a direct-pay permit is not required to
1659	deliver an MPU exemption form to the seller and must comply with
1660	subparagraph 2. in apportioning the tax due on a digital good or
1661	a service that is concurrently available for use in more than
1662	one jurisdiction.
1663	(b)1.  A purchaser of direct mail who is not a holder of a
1664	direct-pay permit shall provide to the seller in conjunction
1665	with the purchase a direct-mail form or information to show the
1666	jurisdictions to which the direct mail is delivered to
1667	recipients.
1668	1.  Upon receipt of the direct-mail form, the seller is
1669	relieved of all obligations to collect, pay, or remit the
1670	applicable tax, and the purchaser is obligated to pay or remit
1671	the applicable tax on a direct-pay basis. A direct-mail form
1672	remains in effect for all future sales of direct mail by the
1673	seller to the purchaser until it is revoked in writing.
1674	2.  Upon receipt of information from the purchaser showing
1675	the jurisdictions to which the direct mail is delivered to
1676	recipients, the seller shall collect the tax according to the
1677	delivery information provided by the purchaser. In the absence
1678	of bad faith, the seller is relieved of any further obligation
1679	to collect tax on any transaction for which the seller has
1680	collected tax pursuant to the delivery information provided by
1681	the purchaser.
1682	3.  If the purchaser of direct mail does not have a direct-
1683	pay permit and does not provide the seller with a direct-mail
1684	form or delivery information as required by this paragraph, the
1685	seller shall collect the tax according to subparagraph (2)(b)5.
1686	This subparagraph does not limit a purchaser's obligation for
1687	sales or use tax to any state to which the direct mail is
1688	delivered.
1689	4.  If a purchaser of direct mail provides the seller with
1690	documentation of direct-pay authority, the purchaser is not
1691	required to provide a direct-mail form or delivery information
1692	to the seller. A purchaser of printed materials shall have sole
1693	responsibility for the taxes imposed by this chapter on those
1694	materials when the printer of the materials delivers them to the
1695	United States Postal Service for mailing to persons other than
1696	the purchaser located within and outside this state. Printers of
1697	materials delivered by mail to persons other than the purchaser
1698	located within and outside this state shall have no obligation
1699	or responsibility for the payment or collection of any taxes
1700	imposed under this chapter on those materials. However, printers
1701	are obligated to collect the taxes imposed by this chapter on
1702	printed materials when all, or substantially all, of the
1703	materials will be mailed to persons located within this state.
1704	For purposes of the printer's tax collection obligation, there
1705	is a rebuttable presumption that all materials printed at a
1706	facility are mailed to persons located within the same state as
1707	that in which the facility is located. A certificate provided by
1708	the purchaser to the printer concerning the delivery of the
1709	printed materials for that purchase or all purchases shall be
1710	sufficient for purposes of rebutting the presumption created
1711	herein.
1712	5.2.  The department of Revenue is authorized to adopt
1713	rules and forms to administer implement the provisions of this
1714	paragraph.
1715	(4)  On all tangible personal property imported or caused
1716	to be imported from other states, territories, the District of
1717	Columbia, or a any foreign country, and used by him or her, the
1718	dealer, as herein defined, shall pay the same tax imposed by
1719	this chapter on all articles of tangible personal property so
1720	imported and used, the same as if the such articles had been
1721	sold at retail for use or consumption in this state. For the
1722	purposes of this chapter, the use, or consumption, or
1723	distribution, or storage to be used or consumed in this state of
1724	tangible personal property shall each be equivalent to a sale at
1725	retail, and the tax shall thereupon immediately levy and be
1726	collected in the manner provided herein, provided that there is
1727	there shall be no duplication of the tax in any event.
1728	(5)(a)1.  Except as provided in subparagraph 2., it is not
1729	the intention of this chapter to levy a tax upon tangible
1730	personal property imported, produced, or manufactured in this
1731	state for export, provided that tangible personal property may
1732	not be considered as being imported, produced, or manufactured
1733	for export unless the importer, producer, or manufacturer
1734	delivers the same to a licensed exporter for exporting or to a
1735	common carrier for shipment outside the state or mails the same
1736	by United States mail to a destination outside the state; or,
1737	for in the case of aircraft being exported under their own power
1738	to a destination outside the continental limits of the United
1739	States, by submission to the department of a duly signed and
1740	validated United States customs declaration, showing the
1741	departure of the aircraft from the continental United States;
1742	and further with respect to aircraft, submission to the
1743	department of the canceled United States registry of said
1744	aircraft; or for in the case of parts and equipment installed on
1745	aircraft of foreign registry, by submission to the department of
1746	documentation, as the extent of which shall be provided by rule,
1747	showing the departure of the aircraft from the continental
1748	United States. It is also not; nor is it the intention of this
1749	chapter to levy a tax on any sale that which the state is
1750	prohibited from taxing under the Constitution or laws of the
1751	United States. Every retail sale made to a person physically
1752	present at the time of sale is shall be presumed to have been
1753	delivered in this state.
1754	2.a.  Notwithstanding subparagraph 1., a tax is levied on
1755	each sale of tangible personal property to be transported to a
1756	cooperating state as defined in sub-subparagraph c., at the rate
1757	specified in sub-subparagraph d. However, a registered Florida
1758	dealer is not required to collect this tax will be relieved from
1759	the requirements of collecting taxes pursuant to this
1760	subparagraph if the Florida dealer obtains from the purchaser an
1761	affidavit setting forth the purchaser's name, address, state
1762	taxpayer identification number, and a statement that the
1763	purchaser is aware of his or her state's use tax laws, is a
1764	registered dealer in this state Florida or another state, or is
1765	purchasing the tangible personal property for resale, or is
1766	otherwise not required to pay the tax on the transaction. The
1767	department may, by rule, provide a form to be used for this
1768	purpose the purposes set forth herein.
1769	b.  For purposes of this subparagraph, "a cooperating
1770	state" is one determined by the executive director of the
1771	department to cooperate satisfactorily with this state in
1772	collecting taxes on mail order sales by meeting. No state shall
1773	be so determined unless it meets all the following minimum
1774	requirements:
1775	(I)  It levies and collects taxes on mail order sales of
1776	property transported from that state to persons in this state,
1777	as described in s. 212.0596, upon request of the department.
1778	(II)  The tax so collected is shall be at the rate
1779	specified in s. 212.05, not including any local option or
1780	tourist or convention development taxes collected pursuant to s.
1781	125.0104 or this chapter.
1782	(III)  The Such state agrees to remit to the department all
1783	taxes so collected no later than 30 days after from the last day
1784	of the calendar quarter following their collection.
1785	(IV)  The Such state authorizes the department to audit
1786	dealers within its jurisdiction who make mail order sales that
1787	are the subject of s. 212.0596, or makes arrangements deemed
1788	adequate by the department for auditing them with its own
1789	personnel.
1790	(V)  The Such state agrees to provide to the department
1791	records obtained by it from retailers or dealers in the such
1792	state showing delivery of tangible personal property into this
1793	state upon which no sales or use tax has been paid in a manner
1794	similar to that provided in sub-subparagraph g.
1795	c.  For purposes of this subparagraph, "sales of tangible
1796	personal property to be transported to a cooperating state"
1797	means a mail order sale sales to a person who is in the
1798	cooperating state at the time the order is executed, from a
1799	dealer who receives that order in this state.
1800	d.  The tax levied by sub-subparagraph a. shall be at the
1801	rate at which such a sale would have been taxed pursuant to the
1802	cooperating state's tax laws if consummated in the cooperating
1803	state by a dealer and a purchaser, both of whom were physically
1804	present in that state at the time of the sale.
1805	e.  The tax levied by sub-subparagraph a., when collected,
1806	shall be held in the State Treasury in trust for the benefit of
1807	the cooperating state and shall be paid to it at a time agreed
1808	upon between the department, acting for this state, and the
1809	cooperating state or the department or agency designated by it
1810	to act for it; however, the such payment must be made within
1811	shall in no event be made later than 30 days after from the last
1812	day of the calendar quarter after the tax was collected. Funds
1813	held in trust for the benefit of a cooperating state are shall
1814	not be subject to the service charges imposed by s. 215.20.
1815	f.  The department may is authorized to perform such acts
1816	and to provide such cooperation to a cooperating state with
1817	reference to the tax levied by sub-subparagraph a. as is
1818	required of the cooperating state by sub-subparagraph b.
1819	g.  In furtherance of this subparagraph act, dealers
1820	selling tangible personal property for delivery in another state
1821	shall make available to the department, upon request of the
1822	department, records of all tangible personal property so sold.
1823	The Such records must shall include a description of the
1824	property, the name and address of the purchaser, the name and
1825	address of the person to whom the property was sent, the
1826	purchase price of the property, information regarding whether
1827	sales tax was paid in this state on the purchase price, and such
1828	other information as the department may by rule prescribe.
1829	(b)1.  Notwithstanding the provisions of paragraph (a), it
1830	is not the intention of this chapter to levy a tax on the sale
1831	of tangible personal property to a nonresident dealer who does
1832	not hold a Florida sales tax registration if the, provided such
1833	nonresident dealer furnishes the seller with a statement
1834	declaring that the tangible personal property will be
1835	transported outside this state by the nonresident dealer for
1836	resale and for no other purpose.
1837	1.  The statement must shall include, but need not be
1838	limited to, the nonresident dealer's name, address, applicable
1839	passport or visa number, arrival-departure card number, and
1840	evidence of authority to do business in the nonresident dealer's
1841	home state or country, such as his or her business name and
1842	address, occupational license number, if applicable, or any
1843	other suitable requirement. The statement must shall be signed
1844	by the nonresident dealer and must shall include the following
1845	sentence: "Under penalties of perjury, I declare that I have
1846	read the foregoing, and the facts alleged are true to the best
1847	of my knowledge and belief."
1848	2.  The burden of proof of subparagraph 1. rests with the
1849	seller, who must retain the proper documentation to support the
1850	exempt sale. The exempt transaction is subject to verification
1851	by the department.
1852	(c)  Notwithstanding the provisions of paragraph (a), it is
1853	not the intention of this chapter to levy a tax on the sale by a
1854	printer to a nonresident print purchaser of material printed by
1855	that printer if for that nonresident print purchaser when the
1856	print purchaser does not furnish to the printer a resale
1857	certificate containing a sales tax registration number but does
1858	furnish to the printer a statement declaring that the such
1859	material will be resold by the nonresident print purchaser.
1860	(6)  It is however, the intention of this chapter to levy a
1861	tax on the sale at retail, the use, the consumption, the
1862	distribution, and the storage to be used or consumed in this
1863	state of tangible personal property after it has come to rest in
1864	this state and has become a part of the mass property of this
1865	state.
1866	(7)  The provisions of this chapter do not apply in respect
1867	to the use or consumption of tangible personal property or
1868	services, or distribution or storage of tangible personal
1869	property for use or consumption in this state, upon which a like
1870	tax equal to or greater than the amount imposed by this chapter
1871	has been lawfully imposed and paid in another state, territory
1872	of the United States, or the District of Columbia. The proof of
1873	payment of such tax shall be made in accordance with department
1874	according to rules and regulations of the department. If the
1875	amount of tax paid in another state, territory of the United
1876	States, or the District of Columbia is not equal to or greater
1877	than the amount of tax imposed by this chapter, then the dealer
1878	must shall pay the difference to the department an amount
1879	sufficient to make the tax paid in the other state, territory of
1880	the United States, or the District of Columbia and in this state
1881	equal to the amount imposed by this chapter.
1882	(8)(a)  Use tax applies will apply and is be due on
1883	tangible personal property imported or caused to be imported
1884	into this state for use, consumption, distribution, or storage
1885	to be used or consumed in this state.; provided, however, that,
1886	Except as provided in paragraph (b), it is shall be presumed
1887	that tangible personal property used in another state, territory
1888	of the United States, or the District of Columbia for 6 months
1889	or longer before being imported into this state was not
1890	purchased for use in this state. The rental or lease of tangible
1891	personal property that which is used or stored in this state is
1892	shall be taxable without regard to its prior use or tax paid on
1893	purchase outside this state.
1894	(b)  The presumption that tangible personal property used
1895	in another state, territory of the United States, or the
1896	District of Columbia for 6 months or longer before being
1897	imported into this state was not purchased for use in this state
1898	does not apply to a any boat for which a saltwater vessel
1899	fishing license fee is required to be paid pursuant to s.
1900	379.354(7), either directly or indirectly, for the purpose of
1901	taking, attempting to take, or possessing any saltwater fish for
1902	noncommercial purposes. Use tax applies shall apply and is be
1903	due on such a boat as provided in this paragraph, and proof of
1904	payment of the such tax must be presented prior to the first
1905	such licensure of the boat, registration of the boat pursuant to
1906	chapter 328, and titling of the boat pursuant to chapter 328.
1907	1.  A boat that is first licensed within 1 year after
1908	purchase is shall be subject to use tax on the full amount of
1909	the purchase price.;
1910	2.  A boat that is first licensed in the second year after
1911	purchase is shall be subject to use tax on 90 percent of the
1912	purchase price.;
1913	3.  A boat that is first licensed in the third year after
1914	purchase is shall be subject to use tax on 80 percent of the
1915	purchase price.;
1916	4.  A boat that is first licensed in the fourth year after
1917	purchase is shall be subject to use tax on 70 percent of the
1918	purchase price.;
1919	5.  A boat that is first licensed in the fifth year after
1920	purchase is shall be subject to use tax on 60 percent of the
1921	purchase price.; and
1922	6.  A boat that is first licensed in the sixth year after
1923	purchase, or later, is shall be subject to use tax on 50 percent
1924	of the purchase price.
1925	7.  If the purchaser fails to provide the purchase invoice
1926	on such boat, the fair market value of the boat at the time of
1927	importation into this state shall be used to compute the tax.
1928	(9)  The taxes imposed by this chapter do not apply to the
1929	use, sale, or distribution of religious publications, bibles,
1930	hymn books, prayer books, vestments, altar paraphernalia,
1931	sacramental chalices, and similar like church service and
1932	ceremonial raiments and equipment.
1933	(10)  A No title certificate may not be issued on any boat,
1934	mobile home, motor vehicle, or other vehicle, or, if a no title
1935	is not required by law, a no license or registration may not be
1936	issued for any boat, mobile home, motor vehicle, or other
1937	vehicle, unless there is filed with the such application for
1938	title certificate, or license, or registration certificate a
1939	receipt, issued by an authorized dealer or a designated agent of
1940	the department of Revenue, evidencing the payment of the tax
1941	imposed by this chapter where the tax same is payable. A
1942	presumption of sales and use tax applicability is created if the
1943	motor vehicle is registered in this state. For the purpose of
1944	enforcing this subsection provision, all county tax collectors
1945	and all persons or firms authorized to sell or issue boat,
1946	mobile home, and motor vehicle licenses are hereby designated
1947	agents of the department and are required to perform such duty
1948	in the same manner and under the same conditions prescribed for
1949	their other duties by the constitution or laws any statute of
1950	this state. All transfers of title to boats, mobile homes, motor
1951	vehicles, and other vehicles are taxable transactions, unless
1952	expressly exempt under this chapter.
1953	(11)(a)  Notwithstanding any other provision of this
1954	chapter, the taxes imposed by this chapter may shall not be
1955	imposed on promotional materials that, which are imported,
1956	purchased, sold, used, manufactured, fabricated, processed,
1957	printed, imprinted, assembled, distributed, or stored in this
1958	state, if the promotional materials are subsequently exported
1959	outside this state, and, regardless of whether the exportation
1960	process is continuous and unbroken, a separate consideration is
1961	charged for the material so exported, or the taxpayer keeps,
1962	retains, or exercises any right, power, dominion, or control
1963	over the promotional materials before or for the purpose of
1964	subsequently transporting them outside this state.
1965	(a)(b)  As used in this subsection, the term "promotional
1966	materials" means tangible personal property that is given away
1967	or otherwise distributed to promote the sale of a subscription
1968	to a publication; written or printed advertising material,
1969	direct mail literature, correspondence, written solicitations,
1970	renewal notices, and billings for sales connected with or to
1971	promote the sale of a subscription to a publication; and the
1972	component parts of each of these types of promotional materials.
1973	(b)(c)  After July 1, 1992, This exemption inures to the
1974	taxpayer only through refund of previously paid taxes or by
1975	self-accruing taxes as provided in s. 212.183 and applies only
1976	where the seller of subscriptions to publications sold in the
1977	state:
1978	1.  Is registered with the department pursuant to this
1979	chapter; and
1980	2.  Remits the taxes imposed by this chapter on such
1981	publications.
1982	(d)  This subsection applies retroactively to July 1, 1987.
1983	(12)  In lieu of any other facts that which may indicate
1984	commingling, a any boat that which remains in this state for
1985	more than an aggregate of 183 days in any 1-year period, except
1986	as provided in subsection (8) or s. 212.08(7)(t), is shall be
1987	presumed to be commingled with the general mass of property of
1988	this state.
1989	(13)  Registered aircraft dealers who purchase aircraft
1990	exclusively for resale and who do not pay sales tax on the
1991	purchase price at the time of purchase must shall pay a use tax
1992	computed on 1 percent of the value of the aircraft each calendar
1993	month that the aircraft is used by the dealer. Payment of the
1994	such tax shall commence in the month during which the aircraft
1995	is first used for any purpose for which income is received by
1996	the dealer. A dealer may pay the sales tax on the purchase of
1997	the aircraft in lieu of the monthly use tax. The value of the
1998	aircraft must shall include its acquisition cost and the cost of
1999	reconditioning that enhances the value of the aircraft and shall
2000	generally be the value shown on the books of the dealer in
2001	accordance with generally accepted accounting principles.
2002	Notwithstanding the payment by the dealer of tax computed on 1
2003	percent of the value of the any aircraft, if the aircraft is
2004	leased or rented, the dealer must shall collect from the
2005	customer and remit the tax that is due on the lease or rental of
2006	the aircraft; such payments do not diminish or offset any use
2007	tax due from the dealer.
2008	(14)  For the purpose of determining whether a person is
2009	improving real property, the term:
2010	(a)  "Real property" means the land and improvements
2011	thereto and fixtures and is synonymous with the terms "realty"
2012	and "real estate."
2013	(b)  "Fixtures" means items that are an accessory to a
2014	building, other structure, or land and that do not lose their
2015	identity as accessories when installed but that do become
2016	permanently attached to realty. However, the term does not
2017	include the following items, whether or not such items are
2018	attached to real property in a permanent manner: property of a
2019	type that is required to be registered, licensed, titled, or
2020	documented by this state or by the United States Government,
2021	including, but not limited to, mobile homes, except mobile homes
2022	assessed as real property, or industrial machinery or equipment.
2023	For purposes of this paragraph, industrial machinery or
2024	equipment is not limited to machinery and equipment used to
2025	manufacture, process, compound, or produce tangible personal
2026	property. For an item to be considered a fixture, it is not
2027	necessary that the owner of the item also own the real property
2028	to which it is attached.
2029	(c)  "Improvements to real property" includes the
2030	activities of building, erecting, constructing, altering,
2031	improving, repairing, or maintaining real property.
2032	(14)(15)(a)  If When a contractor secures rock, shell, fill
2033	dirt, or similar materials from a location that he or she owns
2034	or leases and uses such materials to fulfill a real property
2035	contract on the property of another person, the contractor is
2036	the ultimate consumer of the such materials and is liable for
2037	use tax thereon. This paragraph does not apply to a person or a
2038	corporation or affiliated group as defined by s. 220.03(1)(b) or
2039	(e) who that secures such materials from a location that he,
2040	she, or it owns for use on his, her, or its own property. The
2041	basis upon which the contractor shall remit the tax is the fair
2042	retail market value determined by establishing either the price
2043	he or she would have to pay for it on the open market or the
2044	price he or she would regularly charge if he or she sold it to
2045	other contractors or users.
2046	(b)  If When a contractor does not own or lease the land
2047	but has entered into an agreement to purchase fill dirt, rock,
2048	shell, or similar materials for his or her own use and wherein
2049	the contractor will excavate and remove the material, the
2050	taxable basis includes shall include the cost of the material
2051	plus all costs of clearing, excavating, and removing, including
2052	labor and all other costs incurred by the contractor.
2053	(c)  In lieu of the method described in paragraph (a) for
2054	determining the taxable basis on rock, shell, fill dirt, and
2055	similar materials a contractor uses in performing a contract for
2056	the improvement of real property, the taxable basis may be
2057	calculated as the land cost plus all costs of clearing,
2058	excavating, and loading, including labor, power, blasting, and
2059	similar costs.
2060	(d)  A tax may not be imposed if No tax is applicable when
2061	the Department of Transportation furnishes without charge the
2062	borrow materials or the pits where materials are to be extracted
2063	for use on a road contract.
2064	(15)(16)(a)  Notwithstanding other provisions of this
2065	chapter, the use by the publisher of a newspaper, magazine, or
2066	periodical of copies for his or her own consumption or to be
2067	given away is taxable at the usual retail price thereof, if any,
2068	or at the "cost price."
2069	(b)  For the purposes of this subsection, the term "cost
2070	price" means the actual cost of printing of newspapers,
2071	magazines, and other publications, without any deductions for
2072	therefrom on account of the cost of materials used, labor or
2073	services cost, transportation charges, or other direct or
2074	indirect overhead costs that are a part of the printing costs of
2075	the property. However, the cost of labor to manufacture,
2076	produce, compound, process, or fabricate expendable items of
2077	tangible personal property which are directly used by such
2078	person in printing other tangible personal property for sale or
2079	for his or her own use is exempt. Authors' royalties, fees, or
2080	salaries, general overhead, and other costs not directly related
2081	to printing are shall be deemed to be labor associated with
2082	manufacturing, producing, compounding, processing, or
2083	fabricating expendable items.
2084	Section 9.  Subsections (1) and (2) and paragraphs (b) and
2085	(c) of subsection (17) of section 212.08, Florida Statutes, are
2086	amended to read:
2087	212.08  Sales, rental, use, consumption, distribution, and
2088	storage tax; specified exemptions.--The sale at retail, the
2089	rental, the use, the consumption, the distribution, and the
2090	storage to be used or consumed in this state of the following
2091	are hereby specifically exempt from the tax imposed by this
2092	chapter.
2093	(1)  EXEMPTIONS; GENERAL GROCERIES.--
2094	(a)  Food and food ingredients products for human
2095	consumption are exempt from the tax imposed by this chapter.
2096	(b)  For the purpose of this chapter, as used in this
2097	subsection, the term "food and food ingredients" mean
2098	substances, whether in liquid, concentrated, solid, frozen,
2099	dried, or dehydrated form, which are sold for ingestion or
2100	chewing by humans and are consumed for their taste or
2101	nutritional value products" means edible commodities, whether
2102	processed, cooked, raw, canned, or in any other form, which are
2103	generally regarded as food. This includes, but is not limited
2104	to, all of the following:
2105	1.  Cereals and cereal products, baked goods,
2106	oleomargarine, meat and meat products, fish and seafood
2107	products, frozen foods and dinners, poultry, eggs and egg
2108	products, vegetables and vegetable products, fruit and fruit
2109	products, spices, salt, sugar and sugar products, milk and dairy
2110	products, and products intended to be mixed with milk.
2111	2.  Natural fruit or vegetable juices or their concentrates
2112	or reconstituted natural concentrated fruit or vegetable juices,
2113	whether frozen or unfrozen, dehydrated, powdered, granulated,
2114	sweetened or unsweetened, seasoned with salt or spice, or
2115	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2116	unless it is sold in a liquid form.
2117	1.3.  Bakery products sold by bakeries, pastry shops, or
2118	like establishments, if sold without eating utensils. The term
2119	"bakery products" includes bread, rolls, buns, biscuits, bagels,
2120	croissants, pastries, doughnuts, danish, cakes, tortes, pies,
2121	tarts, muffins, bars, cookies, and tortillas that do not have
2122	eating facilities.
2123	2.  Dietary supplements. The term "dietary supplements"
2124	means any product, other than tobacco, intended to supplement
2125	the diet which contains one or more of the following dietary
2126	ingredients: a vitamin; a mineral; an herb or other botanical;
2127	an amino acid; a dietary substance for use by humans to
2128	supplement the diet by increasing the total dietary intake; or a
2129	concentrate, metabolite, constituent, extract, or combination of
2130	any ingredient described in this subparagraph which is intended
2131	for ingestion in tablet, capsule, powder, softgel, gelcap, or
2132	liquid form or, if not intended for ingestion in such form, is
2133	not represented as conventional food and is not represented for
2134	use as a sole item of a meal or of the diet, and which is
2135	required to be labeled as a dietary supplement, identifiable by
2136	the "supplemental facts" box found on the label and as required
2137	pursuant to 21 C.F.R. s. 101.36.
2138	(c)  The exemption provided by this subsection does not
2139	apply:
2140	1.  When the food products are sold as meals for
2141	consumption on or off the premises of the dealer.
2142	2.  When the food products are furnished, prepared, or
2143	served for consumption at tables, chairs, or counters or from
2144	trays, glasses, dishes, or other tableware, whether provided by
2145	the dealer or by a person with whom the dealer contracts to
2146	furnish, prepare, or serve food products to others.
2147	3.  When the food products are ordinarily sold for
2148	immediate consumption on the seller's premises or near a
2149	location at which parking facilities are provided primarily for
2150	the use of patrons in consuming the products purchased at the
2151	location, even though such products are sold on a "take out" or
2152	"to go" order and are actually packaged or wrapped and taken
2153	from the premises of the dealer.
2154	4.  To sandwiches sold ready for immediate consumption on
2155	or off the seller's premises.
2156	5.  When the food products are sold ready for immediate
2157	consumption within a place, the entrance to which is subject to
2158	an admission charge.
2159	1.6.  If When the food and food ingredients products are
2160	sold as hot prepared food products. The term "prepared food"
2161	means food sold in a heated state or heated by the seller; two
2162	or more food ingredients mixed or combined by the seller for
2163	sale as a single item; or food sold with eating utensils
2164	provided by the seller including plates, knives, forks, spoons,
2165	glasses, cups, napkins, or straws. A plate does not include a
2166	container or packaging used to transport the food. Prepared food
2167	does not include food that is only cut, repackaged, or
2168	pasteurized by the seller and eggs, fish, meat, poultry, and
2169	foods containing these raw animal foods requiring cooking by the
2170	consumer as recommended by the Food and Drug Administration in
2171	chapter 3, part 401.11 of its food code so as to prevent food-
2172	borne illnesses. Prepared food includes sandwiches sold for
2173	immediate consumption and a combination of hot and cold food
2174	items or components if a single price has been established for
2175	the combination and the food products are sold in such
2176	combination, such as a meal; a specialty dish or serving; a
2177	sandwich or pizza; an ice cream cone, sundae, or banana split;
2178	or food sold in an unheated state by weight or volume as a
2179	single item, including cold components or side items.
2180	2.7.  To soft drinks, which include, but are not limited
2181	to, any nonalcoholic beverage, any preparation or beverage
2182	commonly referred to as a "soft drink," or any noncarbonated
2183	drink made from milk derivatives or tea, when sold in cans or
2184	similar containers. The term "soft drinks" means nonalcoholic
2185	beverages that contain natural or artificial sweeteners. Soft
2186	drinks do not include beverages that contain milk or milk
2187	products, soy, rice, or similar milk substitutes, or greater
2188	than 50 percent of vegetable or fruit juice by volume.
2189	8.  To ice cream, frozen yogurt, and similar frozen dairy
2190	or nondairy products in cones, small cups, or pints, popsicles,
2191	frozen fruit bars, or other novelty items, whether or not sold
2192	separately.
2193	9.  To food prepared, whether on or off the premises, and
2194	sold for immediate consumption. This does not apply to food
2195	prepared off the premises and sold in the original sealed
2196	container, or the slicing of products into smaller portions.
2197	3.10.  If When the food and food ingredients products are
2198	sold through a vending machine, pushcart, motor vehicle, or any
2199	other form of vehicle.
2200	4.11.  To candy and any similar product regarded as candy
2201	or confection, based on its normal use, as indicated on the
2202	label or advertising thereof. The term "candy" means a
2203	preparation of sugar, honey, or other natural or artificial
2204	sweeteners in combination with chocolate, fruits, nuts, or other
2205	ingredients or flavorings in the form of bars, drops, or pieces.
2206	Candy does not include any preparation that contains flour and
2207	does not require refrigeration.
2208	5.  To tobacco or tobacco products.
2209	12.  To bakery products sold by bakeries, pastry shops, or
2210	like establishments that have eating facilities, except when
2211	sold for consumption off the seller's premises.
2212	13.  When food products are served, prepared, or sold in or
2213	by restaurants, lunch counters, cafeterias, hotels, taverns, or
2214	other like places of business.
2215	(d)  As used in this subsection, the term:
2216	1.  "For consumption off the seller's premises" means that
2217	the food or drink is intended by the customer to be consumed at
2218	a place away from the dealer's premises.
2219	2.  "For consumption on the seller's premises" means that
2220	the food or drink sold may be immediately consumed on the
2221	premises where the dealer conducts his or her business. In
2222	determining whether an item of food is sold for immediate
2223	consumption, there shall be considered the customary consumption
2224	practices prevailing at the selling facility.
2225	3.  "Premises" shall be construed broadly, and means, but
2226	is not limited to, the lobby, aisle, or auditorium of a theater;
2227	the seating, aisle, or parking area of an arena, rink, or
2228	stadium; or the parking area of a drive-in or outdoor theater.
2229	The premises of a caterer with respect to catered meals or
2230	beverages shall be the place where such meals or beverages are
2231	served.
2232	4.  "Hot prepared food products" means those products,
2233	items, or components which have been prepared for sale in a
2234	heated condition and which are sold at any temperature that is
2235	higher than the air temperature of the room or place where they
2236	are sold. "Hot prepared food products," for the purposes of this
2237	subsection, includes a combination of hot and cold food items or
2238	components where a single price has been established for the
2239	combination and the food products are sold in such combination,
2240	such as a hot meal, a hot specialty dish or serving, or a hot
2241	sandwich or hot pizza, including cold components or side items.
2242	(d)(e)1.  Food or drinks not exempt under paragraph
2243	paragraphs (a), paragraph (b), or paragraph (c) are, and (d)
2244	shall be exempt if, notwithstanding those paragraphs, when
2245	purchased with food coupons or Special Supplemental Food Program
2246	for Women, Infants, and Children vouchers issued under authority
2247	of federal law.
2248	1.2.  This paragraph is effective only if while federal law
2249	prohibits a state's participation in the federal food coupon
2250	program or Special Supplemental Food Program for Women, Infants,
2251	and Children if there is an official determination that state or
2252	local sales taxes are collected within that state on purchases
2253	of food or drinks with such coupons.
2254	2.3.  This paragraph does shall not apply to any food or
2255	drinks on which federal law allows shall permit sales taxes
2256	without penalty, such as termination of the state's
2257	participation.
2258	(e)  Dietary supplements that are sold as prepared food are
2259	not exempt.
2260	(2)  EXEMPTIONS; MEDICAL.--
2261	(a)  The following are There shall be exempt from the tax
2262	imposed by this chapter:
2263	1.  Any drug. The term "drug" under this subsection means a
2264	compound, substance, or preparation, and any component of a
2265	compound, substance, or preparation, other than food and food
2266	ingredients, dietary supplements, and alcoholic beverages, which
2267	is:
2268	a.  Recognized in the official United States Pharmacopoeia,
2269	official Homeopathic Pharmacopoeia of the United States, or
2270	official National Formulary, or the supplement to any of them;
2271	b.  Intended for use in the diagnosis, cure, mitigation,
2272	treatment, or prevention of disease; or
2273	c.  Intended to affect the structure or any function of the
2274	body.
2275	2.  Durable medical equipment, mobility-enhancing
2276	equipment, or prosthetic device any medical products and
2277	supplies or medicine dispensed according to an individual
2278	prescription or prescriptions.
2279	a.  The term "durable medical equipment" under this
2280	subsection means equipment, including repair and replacement
2281	parts to such equipment, but excluding mobility-enhancing
2282	equipment, which can withstand repeated use, is primarily and
2283	customarily used to serve a medical purpose, generally is not
2284	useful to a person in the absence of illness or injury, and is
2285	not worn on or in the body. written by a prescriber authorized
2286	by law to prescribe medicinal drugs;
2287	b.  The term "mobility-enhancing equipment" under this
2288	subsection means equipment, including repair and replacement
2289	parts to such equipment, but excluding durable medical
2290	equipment, which is primarily and customarily used to provide or
2291	increase the ability to move from one place to another and which
2292	is appropriate for use in a home or a motor vehicle; is not
2293	generally used by persons having normal mobility; and does not
2294	include any motor vehicle or any equipment on a motor vehicle
2295	normally provided by a motor vehicle manufacturer.
2296	c.  The term "prosthetic device" under this subsection
2297	means a replacement, corrective, or supportive device, including
2298	repair or replacement parts to such equipment, other than a
2299	hearing aid or a dental prosthesis, which is worn on or in the
2300	body to artificially replace a missing portion of the body;
2301	prevent or correct physical deformity or malfunction; or support
2302	a weak or deformed portion of the body.
2303	d.  The term "prescription" under this subsection means an
2304	order, formula, or recipe issued in any form of oral, written,
2305	electronic, or other means of transmission by a duly licensed
2306	practitioner authorized by chapter 458, chapter 459, chapter
2307	460, chapter 461, or chapter 466. The term also includes an
2308	orally transmitted order by the lawfully designated agent of a
2309	practitioner. The term also includes an order written or
2310	transmitted by a practitioner licensed to practice in a
2311	jurisdiction other than this state, but only if the pharmacist
2312	called upon to dispense the order determines, in the exercise of
2313	his or her professional judgment, that the order is valid and
2314	necessary for the treatment of a chronic or recurrent illness.
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. The term "over-the-counter drug" under this subsection
2324	means a drug the packaging for which contains a label that
2325	identifies the product as a drug as required by 21 C.F.R. s.
2326	201.66. The over-the-counter drug label includes a drug facts
2327	panel or a statement of the active ingredients, with a list of
2328	those ingredients contained in the compound, substance, or
2329	preparation. The term "grooming and hygiene products" under this
2330	subsection means soaps and cleaning solutions, shampoo,
2331	toothpaste, mouthwash, antiperspirants, and suntan lotions and
2332	screens, regardless of whether the items meet the definition of
2333	an over-the-counter drug.
2334	6.  Band-aids, gauze, bandages, adhesive tape.
2335	7.  Hearing aids.
2336	8.  Dental prosthesis.
2337	9.  Funerals. Funeral directors must pay tax on all
2338	tangible personal property used by them in their business.
2339	cosmetics or toilet articles, notwithstanding the presence of
2340	medicinal ingredients therein, according to a list prescribed
2341	and approved by the Department of Health, which list shall be
2342	certified to the Department of Revenue from time to time and
2343	included in the rules promulgated by the Department of Revenue.
2344	There shall also be exempt from the tax imposed by this chapter
2345	artificial eyes and limbs; orthopedic shoes; prescription
2346	eyeglasses and items incidental thereto or which become a part
2347	thereof; dentures; hearing aids; crutches; prosthetic and
2348	orthopedic appliances; and funerals. In addition, any
2349
2350	Items intended for one-time use which transfer essential optical
2351	characteristics to contact lenses are shall be exempt from the
2352	tax imposed by this chapter; however, this exemption shall apply
2353	applies only after $100,000 of the tax imposed by this chapter
2354	on the such items has been paid in any calendar year by a
2355	taxpayer who claims the exemption in that such year. Funeral
2356	directors shall pay tax on all tangible personal property used
2357	by them in their business.
2358	(b)  For the purposes of this subsection:
2359	1.  "Prosthetic and orthopedic appliances" means any
2360	apparatus, instrument, device, or equipment used to replace or
2361	substitute for any missing part of the body, to alleviate the
2362	malfunction of any part of the body, or to assist any disabled
2363	person in leading a normal life by facilitating such person's
2364	mobility. Such apparatus, instrument, device, or equipment shall
2365	be exempted according to an individual prescription or
2366	prescriptions written by a physician licensed under chapter 458,
2367	chapter 459, chapter 460, chapter 461, or chapter 466, or
2368	according to a list prescribed and approved by the Department of
2369	Health, which list shall be certified to the Department of
2370	Revenue from time to time and included in the rules promulgated
2371	by the Department of Revenue.
2372	2.  "Cosmetics" means articles intended to be rubbed,
2373	poured, sprinkled, or sprayed on, introduced into, or otherwise
2374	applied to the human body for cleansing, beautifying, promoting
2375	attractiveness, or altering the appearance and also means
2376	articles intended for use as a compound of any such articles,
2377	including, but not limited to, cold creams, suntan lotions,
2378	makeup, and body lotions.
2379	3.  "Toilet articles" means any article advertised or held
2380	out for sale for grooming purposes and those articles that are
2381	customarily used for grooming purposes, regardless of the name
2382	by which they may be known, including, but not limited to, soap,
2383	toothpaste, hair spray, shaving products, colognes, perfumes,
2384	shampoo, deodorant, and mouthwash.
2385	4.  "Prescription" includes any order for drugs or
2386	medicinal supplies written or transmitted by any means of
2387	communication by a duly licensed practitioner authorized by the
2388	laws of the state to prescribe such drugs or medicinal supplies
2389	and intended to be dispensed by a pharmacist. The term also
2390	includes an orally transmitted order by the lawfully designated
2391	agent of such practitioner. The term also includes an order
2392	written or transmitted by a practitioner licensed to practice in
2393	a jurisdiction other than this state, but only if the pharmacist
2394	called upon to dispense such order determines, in the exercise
2395	of his or her professional judgment, that the order is valid and
2396	necessary for the treatment of a chronic or recurrent illness.
2397	The term also includes a pharmacist's order for a product
2398	selected from the formulary created pursuant to s. 465.186. A
2399	prescription may be retained in written form, or the pharmacist
2400	may cause it to be recorded in a data processing system,
2401	provided that such order can be produced in printed form upon
2402	lawful request.
2403	(b)(c)  Chlorine is shall not be exempt from the tax
2404	imposed by this chapter if when used for the treatment of water
2405	in swimming pools.
2406	(d)  Lithotripters are exempt.
2407	(c)(e)  Human organs are exempt from the tax imposed by
2408	this chapter.
2409	(f)  Sales of drugs to or by physicians, dentists,
2410	veterinarians, and hospitals in connection with medical
2411	treatment are exempt.
2412	(g)  Medical products and supplies used in the cure,
2413	mitigation, alleviation, prevention, or treatment of injury,
2414	disease, or incapacity which are temporarily or permanently
2415	incorporated into a patient or client by a practitioner of the
2416	healing arts licensed in the state are exempt.
2417	(h)  The purchase by a veterinarian of commonly recognized
2418	substances possessing curative or remedial properties which are
2419	ordered and dispensed as treatment for a diagnosed health
2420	disorder by or on the prescription of a duly licensed
2421	veterinarian, and which are applied to or consumed by animals
2422	for alleviation of pain or the cure or prevention of sickness,
2423	disease, or suffering are exempt. Also exempt are the purchase
2424	by a veterinarian of antiseptics, absorbent cotton, gauze for
2425	bandages, lotions, vitamins, and worm remedies.
2426	(i)  X-ray opaques, also known as opaque drugs and
2427	radiopaque, such as the various opaque dyes and barium sulphate,
2428	when used in connection with medical X rays for treatment of
2429	bodies of humans and animals, are exempt.
2430	(d)(j)  Parts, special attachments, special lettering, and
2431	other like items that are added to or attached to tangible
2432	personal property so that a handicapped person with a disability
2433	can use them are exempt from the tax imposed under this chapter
2434	if the when such items are purchased by a person pursuant to an
2435	individual prescription.
2436	(e)(k)  This subsection shall be strictly construed and
2437	enforced.
2438	(17)  EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.--
2439	(b)  As used in this subsection, the term "overhead
2440	materials" means all tangible personal property, other than
2441	qualifying property as defined in s. 212.02(29)(a) s.
2442	212.02(14)(a) and electricity, which is used or consumed in the
2443	performance of a qualifying contract, title to which property
2444	vests in or passes to the government under the contract.
2445	(c)  As used in this subsection and in s. 212.02(29)(a) s.
2446	212.02(14)(a), the term "qualifying contract" means a contract
2447	with the United States Department of Defense or the National
2448	Aeronautics and Space Administration, or a subcontract
2449	thereunder, but does not include a contract or subcontract for
2450	the repair, alteration, improvement, or construction of real
2451	property, except to the extent that purchases under such a
2452	contract would otherwise be exempt from the tax imposed by this
2453	chapter.
2454	Section 10.  Section 212.094, Florida Statutes, is created
2455	to read:
2456	212.094  Purchaser requests for tax refunds from dealers.--
2457	(1)  If a purchaser seeks a refund or credit from a dealer
2458	for a tax collected under this chapter by that dealer, the
2459	purchaser must submit a written request for the refund or credit
2460	to the dealer in accordance with this section. The request must
2461	contain all the information necessary for the dealer to
2462	determine the validity of the purchaser's request.
2463	(2)  The purchaser may not take any other action against
2464	the dealer with respect to the requested refund or credit until
2465	the dealer has had 60 days following receipt of a completed
2466	request to respond.
2467	(3)  This section does not change the law regarding
2468	standing to claim a refund.
2469	Section 11.  Section 212.12, Florida Statutes, is amended
2470	to read:
2471	212.12  Dealer's credit for collecting tax; delinquent
2472	payments; penalties for noncompliance; powers of department of
2473	Revenue in dealing with delinquents; computing tax due brackets
2474	applicable to taxable transactions; records required.--
2475	(1)  Notwithstanding any other provision of law and for the
2476	purpose of compensating persons granting licenses for and the
2477	lessors of real and personal property taxed under this chapter
2478	hereunder, for the purpose of compensating dealers in tangible
2479	personal property, for the purpose of compensating dealers
2480	providing communication services and taxable services, for the
2481	purpose of compensating owners of places where admissions are
2482	collected, and for the purpose of compensating remitters of any
2483	taxes or fees reported on the same documents used utilized for
2484	the sales and use tax, as compensation for the keeping of
2485	prescribed records, filing timely tax returns, and the proper
2486	accounting and remitting of taxes by them, such seller, person,
2487	lessor, dealer, owner, and remitter, except (except dealers who
2488	make mail order sales, sales) shall be allowed 2.5 percent of
2489	the amount of the tax due and accounted for and remitted to the
2490	department, in the form of a deduction when in submitting his or
2491	her report and paying the amount due. by him or her; The
2492	department shall allow the such deduction of 2.5 percent of the
2493	amount of the tax to the person paying the same for remitting
2494	the tax and making of tax returns in the manner herein provided,
2495	for paying the amount due to be paid by him or her, and as
2496	further compensation to dealers in tangible personal property
2497	for the keeping of prescribed records and for collection of
2498	taxes and remitting the same. However, an if the amount of the
2499	tax due and remitted to the department for the reporting period
2500	exceeds $1,200, no allowance is not shall be allowed for all
2501	amounts in excess of $1,200.
2502	(a)  The executive director of the department may is
2503	authorized to negotiate a collection allowance, pursuant to
2504	rules adopted promulgated by the department, with a dealer who
2505	makes mail order sales. The rules of the department shall
2506	provide guidelines for establishing a the collection allowance
2507	based upon the dealer's estimated costs of collecting the tax,
2508	the volume and value of the dealer's mail order sales to
2509	purchasers in this state, and the administrative and legal costs
2510	and likelihood of achieving collection of the tax absent the
2511	cooperation of the dealer. However, in no event shall the
2512	collection allowance negotiated by the executive director may
2513	not exceed 10 percent of the tax remitted for a reporting
2514	period.
2515	1.(a)  The department of Revenue may deny the collection
2516	allowance if a taxpayer files an incomplete return or if the
2517	required tax return or tax is delinquent at the time of payment.
2518	1.  For the purposes of this subsection, an "incomplete
2519	return" is, for purposes of this chapter, a return that which is
2520	lacking such uniformity, completeness, and arrangement so that
2521	the physical handling, verification, review of the return, or
2522	determination of other taxes and fees reported on the return
2523	cannot may not be readily accomplished.
2524	2.  The department shall adopt rules specifying the
2525	requiring such information as it may deem necessary to ensure
2526	that the tax levied hereunder is properly collected, reviewed,
2527	compiled, reported, and enforced, including, but not limited to:
2528	the amount of gross sales; the amount of taxable sales; the
2529	amount of tax collected or due; the amount of lawful refunds,
2530	deductions, or credits claimed; the amount claimed as the
2531	dealer's collection allowance; the amount of penalty and
2532	interest; and the amount due with the return; and such other
2533	information as the department of Revenue may specify. The
2534	department shall require that transient rentals and agricultural
2535	equipment transactions be separately shown. Sales made through
2536	vending machines, as defined in s. 212.0515, must be separately
2537	shown on the return. Sales made through coin-operated amusement
2538	machines as defined by s. 212.02 and the number of machines
2539	operated must be separately shown on the return or on a form
2540	prescribed by the department. If a separate form is required,
2541	the same penalties for late filing, incomplete filing, or
2542	failure to file as provided for the sales tax return shall apply
2543	to the said form.
2544	(b)  The collection allowance and other credits or
2545	deductions provided in this chapter shall be applied
2546	proportionally to any taxes or fees reported on the same
2547	documents used for the sales and use tax.
2548	(c)1.  A dealer entitled to the collection allowance
2549	provided in this section may elect to forego the collection
2550	allowance and direct that the said amount be transferred into
2551	the Educational Enhancement Trust Fund. Such an election must be
2552	made with the timely filing of a return and may not be rescinded
2553	once made. If a dealer who makes the such an election files a
2554	delinquent return, underpays the tax, or files an incomplete
2555	return, the amount transferred into the Educational Enhancement
2556	Trust Fund shall be the amount of the collection allowance
2557	remaining after resolution of liability for all of the tax,
2558	interest, and penalty due on that return or underpayment of tax.
2559	The Department of Education shall distribute the remaining
2560	amount from the trust fund to the school districts that have
2561	adopted resolutions stating that those funds are to will be used
2562	to ensure that up-to-date technology is purchased for the
2563	classrooms in the district and that teachers are trained in the
2564	use of that technology. Revenues collected in districts that do
2565	not adopt such a resolution shall be equally distributed to
2566	districts that have adopted such resolutions.
2567	1.2.  This paragraph applies to all taxes, surtaxes, and
2568	any local option taxes administered under this chapter and
2569	remitted directly to the department. It This paragraph does not
2570	apply to any locally imposed and self-administered convention
2571	development tax, tourist development tax, or tourist impact tax
2572	administered under this chapter.
2573	2.3.  Revenues from the dealer-collection allowances shall
2574	be transferred quarterly from the General Revenue Fund to the
2575	Educational Enhancement Trust Fund. The department of Revenue
2576	shall provide to the Department of Education quarterly
2577	information about such revenues by county to which the
2578	collection allowance was attributed.
2579
2580	Notwithstanding any provision of chapter 120 to the contrary,
2581	the department of Revenue may adopt rules to carry out the
2582	amendment made by chapter 2006-52, Laws of Florida, to this
2583	section.
2584	(d)  A Model 1 seller as defined in s. 213.256, under the
2585	Streamlined Sales and Use Tax Agreement, is not entitled to a
2586	collection allowance as described in this subsection. However,
2587	the department may provide the monetary allowance required to be
2588	provided by the state to certified service providers and
2589	voluntary sellers under the agreement.
2590	1.  The monetary allowances must be in a form that
2591	certified service providers or voluntary sellers are permitted
2592	to retain from the tax revenue collected on remote sales to be
2593	remitted to this state pursuant to this chapter.
2594	2.  For purposes of this paragraph, "voluntary seller"
2595	means a seller that is not required to register in this state to
2596	collect sales tax under this chapter and "remote sales" means
2597	sales revenue generated by a seller for this state for which the
2598	seller does not have to register to collect sales tax under this
2599	chapter.
2600	(2)(a)  If When any person required hereunder to make a any
2601	return or to pay any tax or fee imposed by this chapter either
2602	fails to timely file such return or fails to pay the tax or fee
2603	shown due on the return within the time required hereunder, in
2604	addition to all other penalties provided herein and by law the
2605	laws of this state in respect to such taxes or fees, a specific
2606	penalty shall be added to the tax or fee in the amount of 10
2607	percent of either the tax or fee shown on the return that is not
2608	timely filed or any tax or fee not paid timely. The penalty may
2609	not be less than $50 for failure to timely file a tax return
2610	required by s. 212.11(1) or timely pay the tax or fee shown due
2611	on the return, except as provided in s. 213.21(10), must be at
2612	least $50. If a person fails to timely file a tax return
2613	required by s. 212.11(1) and to timely pay the tax or fee shown
2614	due on the return, only one penalty of 10 percent, which is at
2615	least may not be less than $50, shall be imposed.
2616	(b)  If When any person required under this section to make
2617	a return or to pay a tax or fee imposed by this chapter fails to
2618	disclose the tax or fee on the return within the time required,
2619	excluding a noncompliant filing event generated by situations
2620	covered in paragraph (a), in addition to all other penalties
2621	provided in this section and by law the laws of this state in
2622	respect to such taxes or fees, a specific penalty shall be added
2623	to the additional tax or fee owed in the amount of 10 percent of
2624	any such unpaid tax or fee not paid timely if the failure is for
2625	up to not more than 30 days, with an additional 10 percent of
2626	any such unpaid tax or fee for each additional 30 days, or
2627	fraction thereof, that while the failure continues, not to
2628	exceed a total penalty of 50 percent, in the aggregate, of any
2629	unpaid tax or fee.
2630	(c)  Any person who knowingly and with a willful intent to
2631	evade any tax imposed under this chapter fails to file six
2632	consecutive returns as required by law commits a felony of the
2633	third degree, punishable as provided in s. 775.082 or s.
2634	775.083.
2635	(d)  Any person who makes a false or fraudulent return with
2636	a willful intent to evade payment of any tax or fee imposed
2637	under this chapter; any person who, after the department's
2638	delivery of a written notice to the person's last known address
2639	specifically alerting the person of the requirement to register
2640	the person's business as a dealer, intentionally fails to
2641	register the business; and any person who, after the
2642	department's delivery of a written notice to the person's last
2643	known address specifically alerting the person of the
2644	requirement to collect tax on specific transactions,
2645	intentionally fails to collect such tax, shall, in addition to
2646	the other penalties provided by law, be liable for a specific
2647	penalty of 100 percent of any unreported or any uncollected tax
2648	or fee and, upon conviction, for fine and punishment as provided
2649	in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2650	notice may be made by certified mail, or by the use of such
2651	other method as is documented as being necessary and reasonable
2652	under the circumstances. The civil and criminal penalties
2653	imposed herein for failure to comply with a written notice
2654	alerting the person of the requirement to register the person's
2655	business as a dealer or to collect tax on specific transactions
2656	does shall not apply if the person timely files a written
2657	challenge to such notice in accordance with procedures
2658	established by the department by rule or the notice fails to
2659	clearly advise that failure to comply with or timely challenge
2660	the notice will result in the imposition of the civil and
2661	criminal penalties imposed herein.
2662	1.  If the total amount of unreported or uncollected taxes
2663	or fees is less than $300, the first offense resulting in
2664	conviction is a misdemeanor of the second degree, the second
2665	offense resulting in conviction is a misdemeanor of the first
2666	degree, and the third and all subsequent offenses are
2667	misdemeanors resulting in conviction is a misdemeanor of the
2668	first degree, and the third and all subsequent offenses
2669	resulting in conviction are felonies of the third degree.
2670	2.  If the total amount of unreported or uncollected taxes
2671	or fees is $300 or more but less than $20,000, the offense is a
2672	felony of the third degree.
2673	3.  If the total amount of unreported or uncollected taxes
2674	or fees is $20,000 or more but less than $100,000, the offense
2675	is a felony of the second degree.
2676	4.  If the total amount of unreported or uncollected taxes
2677	or fees is $100,000 or more, the offense is a felony of the
2678	first degree.
2679	(e)  A person who willfully attempts in any manner to evade
2680	any tax, surcharge, or fee imposed under this chapter or the
2681	payment thereof is, in addition to any other penalties provided
2682	by law, liable for a specific penalty in the amount of 100
2683	percent of the tax, surcharge, or fee, and commits a felony of
2684	the third degree, punishable as provided in s. 775.082, s.
2685	775.083, or s. 775.084.
2686	(f)  If When any person, firm, or corporation fails to
2687	timely remit the proper estimated payment required under s.
2688	212.11, a specific penalty shall be added in an amount equal to
2689	10 percent of the any unpaid estimated tax. Beginning with
2690	January 1, 1985, returns, The department, upon a showing of
2691	reasonable cause, may is authorized to waive or compromise
2692	penalties imposed by this paragraph. However, other penalties
2693	and interest shall be due and payable if the return on which the
2694	estimated payment is was due is was not timely or properly
2695	filed.
2696	(g)  A dealer who files a consolidated return pursuant to
2697	s. 212.11(1)(e) is subject to the penalty established in
2698	paragraph (e) unless the dealer has paid the required estimated
2699	tax for his or her consolidated return as a whole without regard
2700	to each location. If the dealer fails to pay the required
2701	estimated tax for his or her consolidated return as a whole,
2702	each filing location shall stand on its own with respect to
2703	calculating penalties pursuant to paragraph (f).
2704	(3)  If When any dealer, or other person charged herein,
2705	fails to remit the tax, or any portion thereof, on or before the
2706	day when the such tax is required by law to be paid, there shall
2707	be added to the amount due interest at the rate of 1 percent per
2708	month of the amount due from the date due until paid shall be
2709	added to the amount due. Interest on the delinquent tax shall be
2710	calculated beginning on the 21st day of the month following the
2711	month for which the tax is due, except as otherwise provided in
2712	this chapter.
2713	(4)  All penalties and interest imposed by this chapter
2714	shall be payable to and collectible by the department in the
2715	same manner as if they were a part of the tax imposed. The
2716	department may settle or compromise any such interest or
2717	penalties pursuant to s. 213.21.
2718	(5)(a)  The department is authorized to audit or inspect
2719	the records and accounts of dealers defined herein, including
2720	audits or inspections of dealers who make mail order sales to
2721	the extent permitted by another state, and to correct by credit
2722	any overpayment of tax, and, in the event of a deficiency, an
2723	assessment shall be made and collected.  An No administrative
2724	finding of fact is not necessary prior to the assessment of a
2725	any tax deficiency.
2726	(b)  If In the event any dealer or other person charged
2727	herein fails or refuses to make his or her records available for
2728	inspection so that no audit or examination is has been made of
2729	the books and records of such dealer or person, fails or refuses
2730	to register as a dealer, fails to make a report and pay the tax
2731	as provided by this chapter, makes a grossly incorrect report or
2732	makes a report that is false or fraudulent, then, in such event,
2733	it shall be the duty of the department shall to make an
2734	assessment from an estimate based upon the best information then
2735	available to it for the taxable period of retail sales of the
2736	such dealer, the gross proceeds from rentals, the total
2737	admissions received, amounts received from leases of tangible
2738	personal property by the such dealer, or of the cost price of
2739	all articles of tangible personal property imported by the
2740	dealer for use or consumption or distribution or storage to be
2741	used or consumed in this state, or of the sales or cost price of
2742	all services the sale or use of which is taxable under this
2743	chapter, together with interest, plus penalty, if such have
2744	accrued, as the case may be. Then The department shall proceed
2745	to collect such taxes, interest, and penalty on the basis of the
2746	such assessment, which shall be considered prima facie correct,
2747	and the burden to show the contrary shall rest upon the dealer,
2748	seller, owner, or lessor, as the case may be.
2749	(6)(a)  The department may is given the power to prescribe
2750	the records to be kept by all persons subject to taxes imposed
2751	by this chapter. It shall be the duty of Every person required
2752	to make a report and pay any tax under this chapter, every
2753	person receiving rentals or license fees, and owners of places
2754	of admission shall, to keep and preserve suitable records of the
2755	sales, leases, rentals, license fees, admissions, or purchases,
2756	as the case may be, taxable under this chapter; such other books
2757	of account as may be necessary to determine the amount of the
2758	tax due hereunder; and other information as may be required by
2759	the department. It shall be the duty of Every such person shall
2760	also so charged with such duty, moreover, to keep and preserve,
2761	as long as required by s. 213.35, all invoices and other records
2762	of goods, wares, and merchandise; records of admissions, leases,
2763	license fees and rentals; and records of all other subjects of
2764	taxation under this chapter. All such books, invoices, and other
2765	records must shall be open to examination at all reasonable
2766	hours to the department or any of its duly authorized agents.
2767	(b)  For the purpose of this subsection, if a dealer does
2768	not have adequate records of his or her retail sales or
2769	purchases, the department may, upon the basis of a test or
2770	sampling of the dealer's available records or other information
2771	relating to the sales or purchases made by the such dealer for a
2772	representative period, determine the proportion that taxable
2773	retail sales bear to total retail sales or the proportion that
2774	taxable purchases bear to total purchases. This subsection does
2775	not affect the duty of the dealer to collect, or the liability
2776	of any consumer to pay, any tax imposed by or pursuant to this
2777	chapter.
2778	(c)1.  If the records of a dealer are adequate but
2779	voluminous in nature and substance, the department may sample
2780	the such records and project the audit findings derived
2781	therefrom over the entire audit period to determine the
2782	proportion that taxable retail sales bear to total retail sales
2783	or the proportion that taxable purchases bear to total
2784	purchases.
2785	1.  In order to conduct such a sample, the department must
2786	first make a good faith effort to reach an agreement with the
2787	dealer, which agreement provides for the means and methods to be
2788	used in the sampling process. If an In the event that no
2789	agreement is not reached, the dealer is entitled to a review by
2790	the executive director. For In the case of fixed assets, a
2791	dealer may agree in writing with the department for adequate but
2792	voluminous records to be statistically sampled. The Such an
2793	agreement must shall provide for the methodology to be used in
2794	the statistical sampling process. The audit findings derived
2795	therefrom shall be projected over the period represented by the
2796	sample in order to determine the proportion that taxable
2797	purchases bear to total purchases. Once an agreement has been
2798	signed, it is final and conclusive with respect to the method of
2799	sampling fixed assets, and the department may not conduct a
2800	detailed audit of fixed assets, and the taxpayer may not request
2801	a detailed audit after the agreement is reached.
2802	2.  For the purposes of sampling pursuant to subparagraph
2803	1., the department shall project any deficiencies and
2804	overpayments derived therefrom over the entire audit period. In
2805	determining the dealer's compliance, the department shall reduce
2806	any tax deficiency as derived from the sample by the amount of
2807	any overpayment derived from the sample. If In the event the
2808	department determines from the sample results that the dealer
2809	has a net tax overpayment, the department shall provide the
2810	findings of this overpayment to the Chief Financial Officer for
2811	repayment of funds paid into the State Treasury through error
2812	pursuant to s. 215.26.
2813	3.a.  A taxpayer is entitled, both in connection with an
2814	audit and in connection with an application for refund filed
2815	independently of any audit, to establish the amount of any
2816	refund or deficiency through statistical sampling if when the
2817	taxpayer's records are adequate but voluminous. For In the case
2818	of fixed assets, the a dealer may agree in writing with the
2819	department for adequate but voluminous records to be
2820	statistically sampled. The Such an agreement must shall provide
2821	for the methodology to be used in the statistical sampling
2822	process. The audit findings derived therefrom shall be projected
2823	over the period represented by the sample in order to determine
2824	the proportion that taxable purchases bear to total purchases.
2825	Once an agreement has been signed, it is final and conclusive
2826	with respect to the method of sampling fixed assets, and the
2827	department may not conduct a detailed audit of fixed assets, and
2828	the taxpayer may not request a detailed audit after the
2829	agreement is reached.
2830	b.  Alternatively, a taxpayer is entitled to establish any
2831	refund or deficiency through any other sampling method agreed to
2832	upon by the taxpayer and the department if when the taxpayer's
2833	records, other than those regarding fixed assets, are adequate
2834	but voluminous. Whether done through statistical sampling or any
2835	other sampling method agreed upon by the taxpayer and the
2836	department, the completed sample must reflect both overpayments
2837	and underpayments of taxes due. The sample shall be conducted
2838	through:
2839	(I)  A taxpayer request to perform the sampling through the
2840	certified audit program pursuant to s. 213.285;
2841	(II)  Attestation by a certified public accountant as to
2842	the adequacy of the sampling method used utilized and the
2843	results reached using the such sampling method; or
2844	(III)  A sampling method that has been submitted by the
2845	taxpayer and approved by the department before a refund claim is
2846	submitted. This sub-sub-subparagraph does not prohibit a
2847	taxpayer from filing a refund claim prior to approval by the
2848	department of the sampling method; however, a refund claim
2849	submitted before the sampling method has been approved is not by
2850	the department cannot be a complete refund application pursuant
2851	to s. 213.255 until the sampling method has been approved by the
2852	department.
2853	c.  The department shall prescribe by rule the procedures
2854	to be followed under each method of sampling. The Such
2855	procedures must shall follow generally accepted auditing
2856	procedures for sampling. The rule must shall also set forth
2857	other criteria regarding the use of sampling, including, but not
2858	limited to, training requirements that must be met before a
2859	sampling method may be used utilized and the steps necessary for
2860	the department and the taxpayer to reach agreement on a sampling
2861	method submitted by the taxpayer for approval by the department.
2862	(7)  If In the event the dealer has imported tangible
2863	personal property and he or she fails to produce an invoice
2864	showing the cost price of the articles, as defined in this
2865	chapter, which are subject to tax, or the invoice does not
2866	reflect the true or actual cost price as defined herein, then
2867	the department shall ascertain, in any manner feasible, the true
2868	cost price, and assess and collect the tax thereon with interest
2869	plus penalties, if such have accrued on the true cost price as
2870	assessed by it. The assessment so made shall be considered prima
2871	facie correct, and the burden duty shall be on the dealer to
2872	show to the contrary.
2873	(8)  For In the case of the lease or rental of tangible
2874	personal property, or other rentals or license fees as herein
2875	defined and taxed, if the consideration given or reported by the
2876	lessor, person receiving rental or license fee, or dealer does
2877	not, in the judgment of the department, represent the true or
2878	actual consideration, then the department is authorized to
2879	ascertain the same and assess and collect the tax thereon in the
2880	same manner as above provided in subsection (7), with respect to
2881	imported tangible property, together with interest, plus
2882	penalties, if such have accrued.
2883	(9)  Taxes imposed by this chapter upon the privilege of
2884	the use, consumption, storage for consumption, or sale of
2885	tangible personal property, admissions, license fees, rentals,
2886	communication services, and upon the sale or use of services as
2887	herein taxed shall be collected by the upon the basis of an
2888	addition of the tax imposed by this chapter to the total price
2889	of such admissions, license fees, rentals, communication or
2890	other services, or sale price of such article or articles that
2891	are purchased, sold, or leased at any one time by or to a
2892	customer or buyer.; The dealer, or person charged herein, is
2893	required to pay a privilege tax in the amount of the tax imposed
2894	by this chapter on the total of his or her gross sales of
2895	tangible personal property, admissions, license fees, rentals,
2896	and communication services or to collect a tax upon the sale or
2897	use of services, and such person or dealer shall add the tax
2898	imposed by this chapter to the price, license fee, rental, or
2899	admissions, and communication or other services and collect the
2900	total sum from the purchaser, admittee, licensee, lessee, or
2901	consumer. In computing the tax due or to be collected, the
2902	seller may elect to compute the tax on an item basis or an
2903	invoice basis. The tax rate shall be the sum of the applicable
2904	state and local rate, if any, and the tax computation must be
2905	carried to the third decimal place. If the third decimal place
2906	is greater than four, the tax shall be rounded to the next whole
2907	cent. The department shall make available in an electronic
2908	format or otherwise the tax amounts and the following brackets
2909	applicable to all transactions taxable at the rate of 6 percent:
2910	(a)  On single sales of less than 10 cents, no tax shall be
2911	added.
2912	(b)  On single sales in amounts from 10 cents to 16 cents,
2913	both inclusive, 1 cent shall be added for taxes.
2914	(c)  On sales in amounts from 17 cents to 33 cents, both
2915	inclusive, 2 cents shall be added for taxes.
2916	(d)  On sales in amounts from 34 cents to 50 cents, both
2917	inclusive, 3 cents shall be added for taxes.
2918	(e)  On sales in amounts from 51 cents to 66 cents, both
2919	inclusive, 4 cents shall be added for taxes.
2920	(f)  On sales in amounts from 67 cents to 83 cents, both
2921	inclusive, 5 cents shall be added for taxes.
2922	(g)  On sales in amounts from 84 cents to $1, both
2923	inclusive, 6 cents shall be added for taxes.
2924	(h)  On sales in amounts of more than $1, 6 percent shall
2925	be charged upon each dollar of price, plus the appropriate
2926	bracket charge upon any fractional part of a dollar.
2927	(10)  In counties which have adopted a discretionary sales
2928	surtax at the rate of 1 percent, the department shall make
2929	available in an electronic format or otherwise the tax amounts
2930	and the following brackets applicable to all taxable
2931	transactions that would otherwise have been transactions taxable
2932	at the rate of 6 percent:
2933	(a)  On single sales of less than 10 cents, no tax shall be
2934	added.
2935	(b)  On single sales in amounts from 10 cents to 14 cents,
2936	both inclusive, 1 cent shall be added for taxes.
2937	(c)  On sales in amounts from 15 cents to 28 cents, both
2938	inclusive, 2 cents shall be added for taxes.
2939	(d)  On sales in amounts from 29 cents to 42 cents, both
2940	inclusive, 3 cents shall be added for taxes.
2941	(e)  On sales in amounts from 43 cents to 57 cents, both
2942	inclusive, 4 cents shall be added for taxes.
2943	(f)  On sales in amounts from 58 cents to 71 cents, both
2944	inclusive, 5 cents shall be added for taxes.
2945	(g)  On sales in amounts from 72 cents to 85 cents, both
2946	inclusive, 6 cents shall be added for taxes.
2947	(h)  On sales in amounts from 86 cents to $1, both
2948	inclusive, 7 cents shall be added for taxes.
2949	(i)  On sales in amounts from $1 up to, and including, the
2950	first $5,000 in price, 7 percent shall be charged upon each
2951	dollar of price, plus the appropriate bracket charge upon any
2952	fractional part of a dollar.
2953	(j)  On sales in amounts of more than $5,000 in price, 7
2954	percent shall be added upon the first $5,000 in price, and 6
2955	percent shall be added upon each dollar of price in excess of
2956	the first $5,000 in price, plus the bracket charges upon any
2957	fractional part of a dollar as provided for in subsection (9).
2958	(11)  The department shall make available in an electronic
2959	format or otherwise the tax amounts and brackets applicable to
2960	all taxable transactions that occur in counties that have a
2961	surtax at a rate other than 1 percent which transactions would
2962	otherwise have been transactions taxable at the rate of 6
2963	percent. Likewise, the department shall make available in an
2964	electronic format or otherwise the tax amounts and brackets
2965	applicable to transactions taxable at 7 percent pursuant to s.
2966	212.05(1)(e) and on transactions which would otherwise have been
2967	so taxable in counties which have adopted a discretionary sales
2968	surtax.
2969	(10)(12)  It is hereby declared to be the legislative
2970	intent that if, whenever in the construction, administration, or
2971	enforcement of this chapter, there is may be any question
2972	respecting a duplication of the tax, the end consumer, or last
2973	retail sale is, be the sale intended to be taxed and that, as
2974	far insofar as may be practicable, there may not be no
2975	duplication or pyramiding of the tax.
2976	(11)(13)  In order to aid the administration and
2977	enforcement of the provisions of this chapter with respect to
2978	the rentals and license fees, each lessor or person granting the
2979	use of any hotel, apartment house, roominghouse, tourist or
2980	trailer camp, mobile home or recreational vehicle parks, real
2981	property, or any interest therein, or any portion thereof,
2982	inclusive of owners; property managers; lessors; landlords;
2983	hotel, apartment house, and roominghouse operators; and all
2984	licensed real estate agents within the state leasing, granting
2985	the use of, or renting such property, shall be required to keep
2986	a record of each and every such lease, license, or rental
2987	transaction that which is taxable under this chapter, in such a
2988	manner and upon such forms as the department may prescribe, and
2989	to report such transaction to the department or its designated
2990	agents, and to maintain such records as long as required by s.
2991	213.35, subject to the inspection of the department and its
2992	agents. Upon the failure by the such owner; property manager;
2993	lessor; landlord; hotel, apartment house, roominghouse, tourist
2994	or trailer camp operator, or mobile home or recreational vehicle
2995	park; or real estate agent to keep and maintain such records and
2996	to make such reports upon the forms and in the manner
2997	prescribed, the such owner; property manager; lessor; landlord;
2998	hotel, apartment house, roominghouse, tourist or trailer camp
2999	operator, or mobile home or recreational vehicle park; receiver
3000	of rent or license fees; or real estate agent commits is guilty
3001	of a misdemeanor of the second degree, punishable as provided in
3002	s. 775.082 or s. 775.083, for the first offense; and for
3003	subsequent offenses commits, they are each guilty of a
3004	misdemeanor of the first degree, punishable as provided in s.
3005	775.082 or s. 775.083. If, however, any subsequent offense
3006	involves intentional destruction of such records with an intent
3007	to evade payment of or deprive the state of any tax revenues, a
3008	such subsequent offense is shall be a felony of the third
3009	degree, punishable as provided in s. 775.082 or s. 775.083.
3010	(12)(14)  If it is determined upon audit that a dealer has
3011	collected and remitted taxes by applying the applicable tax rate
3012	to each transaction as described in subsection (9) and rounding
3013	the tax due to the nearest whole cent rather than to the third
3014	decimal place applying the appropriate bracket system provided
3015	by law or department rule, the dealer is shall not be held
3016	liable for additional tax, penalty, and interest resulting from
3017	such failure if:
3018	(a)  The dealer acted in a good faith belief that rounding
3019	to the nearest whole cent was the proper method of determining
3020	the amount of tax due on each taxable transaction.
3021	(b)  The dealer timely reported and remitted all taxes
3022	collected on each taxable transaction.
3023	(c)  The dealer agrees in writing to future compliance with
3024	the laws and rules concerning brackets applicable to the
3025	dealer's transactions.
3026	Section 12.  Subsection (3) of section 212.17, Florida
3027	Statutes, is amended to read:
3028	212.17  Credits for returned goods, rentals, or admissions;
3029	goods acquired for dealer's own use and subsequently resold;
3030	additional powers of department.--
3031	(3)  A dealer who has paid the tax imposed by this chapter
3032	on tangible personal property or services may take a credit or
3033	obtain a refund for any tax paid by the dealer on the unpaid
3034	balance due on worthless accounts within 12 months following the
3035	month in which the bad debt has been written charged off for
3036	federal income tax purposes. A dealer who is not required to
3037	file a federal income tax return may take a credit or obtain a
3038	refund for any tax paid by the dealer on the unpaid balance due
3039	on worthless accounts within 12 months following the month in
3040	which the bad debt is written off as uncollectible in the
3041	dealer's books and records and would be eligible for a bad-debt
3042	deduction for federal income tax purposes if the dealer was
3043	required to file a federal income tax return.
3044	(a)  A dealer who is taking a credit or obtaining a refund
3045	on worthless accounts shall base the bad-debt-recovery
3046	calculation in accordance with 26 U.S.C. s. 166.
3047	(b)  Notwithstanding paragraph (a), the amount calculated
3048	pursuant to 26 U.S.C. s. 166 must be adjusted to exclude
3049	financing charges or interest, sales or use taxes charged on the
3050	purchase price, uncollectible amounts on property that remains
3051	in the possession of the seller until the full purchase price is
3052	paid, expenses incurred in attempting to collect any debt, and
3053	repossessed property.
3054	(c)  Notwithstanding s. 215.26(2), if the amount of bad
3055	debt exceeds the amount of taxable sales for the period during
3056	which the bad debt is written off, a refund claim must be filed
3057	within 3 years after the due date of the return on which the bad
3058	debt could first be claimed.
3059	(d)  If any accounts written so charged off for which a
3060	credit or refund has been obtained are thereafter in whole or in
3061	part paid to the dealer, the amount so paid must shall be
3062	included in the first return filed after such collection and the
3063	tax paid accordingly.
3064	(e)  If filing responsibilities have been assumed by a
3065	certified service provider, the service provider shall claim, on
3066	behalf of the seller, any bad-debt allowance provided by this
3067	section. The certified service provider must credit or refund to
3068	the seller the full amount of any bad-debt allowance or refund
3069	received.
3070	(f)  For the purposes of reporting a payment received on a
3071	previously claimed bad debt, payments made on a debt or account
3072	shall be applied proportionally first to the taxable price of
3073	the property or service and the sales tax thereon, and secondly
3074	to interest, service charges, and any other charges.
3075	(g)  If the books and records of the party claiming the
3076	bad-debt allowance support an allocation of the bad debt among
3077	states that are members of the Streamlined Sales and Use Tax
3078	Agreement, the allocation is authorized among those states.
3079	Section 13.  Section 213.052, Florida Statutes, is created
3080	to read:
3081	213.052  Notice of state tax rate change.--
3082	(1)  A sales or use tax rate change imposed under chapter
3083	212 is effective on January 1, April 1, July 1, or October 1.
3084	The Department of Revenue shall provide notice of the rate
3085	change to all affected sellers 90 days before the effective date
3086	of the rate change.
3087	(2)  Failure of a seller to receive notice does not relieve
3088	the seller of its obligation to collect the sales or use tax.
3089	Section 14.  Section 213.0521, Florida Statutes, is created
3090	to read:
3091	213.0521  Effective date of state tax rate changes applied
3092	to services.--A tax rate change for taxing services covering a
3093	period starting before and ending after the effective date of
3094	the tax is applied as follows:
3095	(1)  For a tax rate increase, the new rate applies to the
3096	first billing period starting on or after the effective date.
3097	(2)  For a tax rate decrease, the new rate applies to bills
3098	rendered on or after the effective date.
3099	Section 15.  Subsection (11) is added to section 213.21,
3100	Florida Statutes, to read:
3101	213.21  Informal conferences; compromises.--
3102	(11)  Amnesty shall be provided for uncollected or unpaid
3103	sales or use taxes to a seller who registers to pay or to
3104	collect and remit applicable sales or use taxes in accordance
3105	with the terms of the Streamlined Sales and Use Tax Agreement
3106	authorized under s. 213.256 if the seller was not registered
3107	with the Department of Revenue in the 12-month period preceding
3108	the effective date of participation in the agreement by this
3109	state.
3110	(a)  The amnesty precludes assessment for uncollected or
3111	unpaid sales or use taxes, together with penalty or interest for
3112	sales made during the period the seller was not registered with
3113	the Department of Revenue, if registration occurs within 12
3114	months after the effective date of this state's participation in
3115	the agreement.
3116	(b)  The amnesty is not available to a seller for any
3117	matter for which the seller received notice of the commencement
3118	of an audit if the audit is not yet finally resolved, including
3119	any related administrative and judicial processes.
3120	(c)  The amnesty is not available for sales or use taxes
3121	already paid or remitted to the state or to taxes collected by
3122	the seller.
3123	(d)  Absent the seller's fraud or intentional
3124	misrepresentation of a material fact, the amnesty is fully
3125	effective as long as the seller continues registration and
3126	payment or collection and remittance of applicable sales or use
3127	taxes for at least 36 months.
3128	(e)  The amnesty applies only to sales or use taxes due
3129	from a seller in its capacity as a seller and not to sales or
3130	use taxes due from a seller in its capacity as a buyer.
3131	Section 16.  Section 213.256, Florida Statutes, is amended
3132	to read:
3133	213.256  Simplified Sales and Use Tax Administration Act.--
3134	(1)  As used in this section and s. 213.2565, the term:
3135	(a)  "Agent" means a person appointed by a seller to
3136	represent the seller before the member states.
3137	(a)  "Department" means the Department of Revenue.
3138	(b)  "Agreement" means the Streamlined Sales and Use Tax
3139	Agreement, as amended and adopted on January 27, 2001, by the
3140	Executive Committee of the National Conference of State
3141	Legislatures.
3142	(c)  "Certified automated system" means software certified
3143	jointly by member the states that are signatories to the
3144	agreement to calculate the tax imposed by each jurisdiction on a
3145	transaction, determine the amount of tax to remit to the
3146	appropriate state, and maintain a record of the transaction.
3147	(d)  "Certified service provider" means an agent certified
3148	under jointly by the states that are signatories to the
3149	agreement to perform all of the seller's sales tax functions
3150	other than the obligation to remit tax on the seller's own
3151	purchases.
3152	(e)  "Department" means the Department of Revenue.
3153	(f)  "Governing board" means the Streamlined Sales Tax
3154	Governing Board, Inc., composed of member states and responsible
3155	for administering and operating the agreement.
3156	(g)  "Member states" means states that are signatories to
3157	the agreement.
3158	(h)  "Model 1 seller" means a seller that has selected a
3159	certified service provider as its agent to perform all the
3160	seller's sales and use tax functions other than the obligation
3161	to remit tax on the seller's own purchases.
3162	(i)  "Model 2 seller" means a seller that has selected a
3163	certified automated system to perform part of its sales and use
3164	tax functions, but that retains responsibility for remitting the
3165	tax.
3166	(j)  "Model 3 seller" means a seller that has sales in at
3167	least five member states, has total annual sales revenue of at
3168	least $500 million, has a proprietary system that calculates the
3169	amount of tax due in each jurisdiction, and has entered into a
3170	performance agreement with the member states which establishes a
3171	tax performance standard for the seller. As used in this
3172	paragraph, a "seller" includes an affiliated group of sellers
3173	using the same proprietary system.
3174	(k)(e)  "Person" means an individual, trust, estate,
3175	fiduciary, partnership, limited liability company, limited
3176	liability partnership, corporation, or any other legal entity.
3177	(l)(f)  "Sales tax" means the tax levied under chapter 212.
3178	(m)(g)  "Seller" means any person making sales, leases, or
3179	rentals of personal property or services.
3180	(n)(h)  "State" means any state of the United States and
3181	the District of Columbia.
3182	(o)(i)  "Use tax" means the tax levied under chapter 212.
3183	(2)(a)  The executive director of the department shall
3184	enter into the Streamlined Sales and Use Tax Agreement with one
3185	or more member states to simplify and modernize sales and use
3186	tax administration in order to substantially reduce the burden
3187	of tax compliance for all sellers and for all types of commerce.
3188	(a)  In furtherance of the agreement, The executive
3189	director of the department or his or her designee shall act
3190	jointly with other member states that are members of the
3191	agreement to establish standards for certification of a
3192	certified service provider and certified automated system and
3193	establish performance standards for multistate sellers.
3194	(b)  The executive director of the department or his or her
3195	designee shall take other actions reasonably required to
3196	administer this section. Other actions authorized by this
3197	section include, but are not limited to, the adoption of rules
3198	and the joint procurement, with other member states, of goods
3199	and services in furtherance of the cooperative agreement.
3200	(c)  The executive director of the department or his or her
3201	designee may represent this state before the other member states
3202	that are signatories to the agreement.
3203	(3)  The executive director of the department may not enter
3204	into the Streamlined Sales and Use Tax agreement unless the
3205	agreement requires each state to abide by the following
3206	requirements:
3207	(a)  The agreement must set restrictions to limit, over
3208	time, the number of state tax rates.
3209	(b)  The agreement must establish uniform standards for:
3210	1.  The sourcing of transactions to taxing jurisdictions.
3211	2.  The administration of exempt sales.
3212	3.  Sales and use tax returns and remittances.
3213	(c)  The agreement must provide a central electronic
3214	registration system that allows a seller to register to collect
3215	and remit sales and use taxes for all member signatory states.
3216	(d)  The agreement must provide that registration with the
3217	central registration system and the collection of sales and use
3218	taxes in the signatory state is will not be used as a factor in
3219	determining whether the seller has nexus with a state for any
3220	tax.
3221	(e)  The agreement must provide for reduction of the
3222	burdens of complying with local sales and use taxes through:
3223	1.  Restricting variances between the state and local tax
3224	bases.
3225	2.  Requiring states to administer any sales and use taxes
3226	levied by local jurisdictions within the state so that sellers
3227	who collect and remit these taxes do will not have to register
3228	or file returns with, remit funds to, or be subject to
3229	independent audits from local taxing jurisdictions.
3230	3.  Restricting the frequency of changes in the local sales
3231	and use tax rates and setting effective dates for the
3232	application of local jurisdictional boundary changes to local
3233	sales and use taxes.
3234	4.  Providing notice of changes in local sales and use tax
3235	rates and of local changes in the boundaries of local taxing
3236	jurisdictions.
3237	(f)  The agreement must outline any monetary allowances
3238	that are to be provided by the states to sellers or certified
3239	service providers. The agreement must allow for a joint study by
3240	the public and private sectors, which must be completed by July
3241	1, 2002, of the compliance cost to sellers and certified service
3242	providers of collecting sales and use taxes for state and local
3243	governments under various levels of complexity.
3244	(g)  The agreement must require each state to certify
3245	compliance with the terms of the agreement before joining and to
3246	maintain compliance, under the laws of the member state, with
3247	all provisions of the agreement while a member.
3248	(h)  The agreement must require each state to adopt a
3249	uniform policy for certified service providers which protects
3250	the privacy of consumers and maintains the confidentiality of
3251	tax information.
3252	(i)  The agreement must provide for the appointment of an
3253	advisory council of private sector representatives and an
3254	advisory council of nonmember state representatives to consult
3255	within the administration of the agreement.
3256	(4)  For the purposes of reviewing or amending the
3257	agreement to embody the simplification requirements as set forth
3258	in subsection (3), this state shall enter into multistate
3259	discussions. For purposes of such discussions, this state shall
3260	be represented by three delegates, one appointed by the
3261	President of the Senate, one appointed by the Speaker of the
3262	House of Representatives, and the executive director of the
3263	department or his or her designee.
3264	(5)  No provision of the agreement authorized by this
3265	section in whole or in part invalidates or amends any provision
3266	of the laws of this state. Adoption of the agreement by this
3267	state does not amend or modify any law of the state.
3268	Implementation of any condition of the agreement in this state,
3269	whether adopted before, at, or after membership of this state in
3270	the agreement, must be by the action of the state.
3271	(6)  The agreement authorized by this section is an accord
3272	among individual cooperating sovereigns in furtherance of their
3273	governmental functions and. The agreement provides a mechanism
3274	among the member states to establish and maintain a cooperative,
3275	simplified system for the application and administration of
3276	sales and use taxes under the duly adopted law of each member
3277	state.
3278	(7)(a)  The agreement authorized by this act binds and
3279	inures only to the benefit of this state and the other member
3280	states. No person, other than a member state, is an intended
3281	beneficiary of the agreement. Any benefit to a person other than
3282	a state is established by the laws of this state and of other
3283	member states and not by the terms of the agreement.
3284	(a)(b)  Consistent with paragraph (a), No person has any
3285	cause of action or defense under the agreement or by virtue of
3286	this state's approval of the agreement. No person may challenge,
3287	in any action brought under any provision of law, any action or
3288	inaction by any department, agency, or other instrumentality of
3289	this state, or of any political subdivision of this state, on
3290	the ground that the action or inaction is inconsistent with the
3291	agreement.
3292	(b)(c)  No law of this state, or the application thereof,
3293	may be declared invalid as to any person or circumstance on the
3294	ground that the provision or application is inconsistent with
3295	the agreement.
3296	(c)  Determinations pertaining to the agreement which are
3297	made by the member states are final when rendered and are not
3298	subject to protest, appeal, or review.
3299	(8)  Authority to administer the agreement rests with the
3300	governing board comprised of representatives of each member
3301	state. This state shall be represented by three delegates, one
3302	appointed by the President of the Senate, one appointed by the
3303	Speaker of the House of Representatives, and the executive
3304	director of the department or his or her designee.
3305	(9)  The agreement shall continue in full force and effect
3306	in this state until this state withdraws its membership or is
3307	expelled. The withdrawal by or expulsion of another state does
3308	not affect the validity of the agreement among this state and
3309	other member states. The state shall submit notice of its intent
3310	to withdraw from the agreement to the governing board and the
3311	chief executive of each member state's tax agency. The state
3312	shall provide public notice of its intent to withdraw and post
3313	its notice on the department's Internet website. The state's
3314	withdrawal or expulsion is not effective until the first day of
3315	a calendar quarter after at least 60 days' notice. The state
3316	remains liable for its share of any financial or contractual
3317	obligations that were incurred by the governing board before the
3318	effective date of that state's withdrawal or expulsion. The
3319	appropriate share of any financial or contractual obligation
3320	shall be determined by the state and the governing board in good
3321	faith based on the relative benefits received and burdens
3322	incurred by the parties.
3323	(10)  As a member state, this state agrees to be subject to
3324	sanctions that may be imposed upon a member state that is found
3325	to be out of compliance with the agreement, which include
3326	expulsion or other penalties as determined by the governing
3327	board.
3328	(8)(a)  A certified service provider is the agent of a
3329	seller with whom the certified service provider has contracted
3330	for the collection and remittance of sales and use taxes. As the
3331	seller's agent, the certified service provider is liable for
3332	sales and use tax due each member state on all sales
3333	transactions it processes for the seller except as set out in
3334	this subsection.
3335	(b)  A seller that contracts with a certified service
3336	provider is not liable to the state for sales or use tax due on
3337	transactions processed by the certified service provider unless
3338	the seller has misrepresented the type of items it sells or has
3339	committed fraud. In the absence of probable cause to believe
3340	that the seller has committed fraud or made a material
3341	misrepresentation, the seller is not subject to audit on the
3342	transactions processed by the certified service provider. A
3343	seller is subject to audit for transactions that have not been
3344	processed by the certified service provider. The member states
3345	acting jointly may perform a system check of the seller and
3346	review the seller's procedures to determine if the certified
3347	service provider's system is functioning properly and to
3348	determine the extent to which the seller's transactions are
3349	being processed by the certified service provider.
3350	(c)  A person that provides a certified automated system is
3351	responsible for the proper functioning of that system and is
3352	liable to the state for underpayments of tax attributable to
3353	errors in the functioning of the certified automated system. A
3354	seller that uses a certified automated system remains
3355	responsible and is liable to the state for reporting and
3356	remitting tax.
3357	(d)  A seller that has a proprietary system for determining
3358	the amount of tax due on transactions and has signed an
3359	agreement establishing a performance standard for that system is
3360	liable for the failure of the system to meet the performance
3361	standard.
3362	(9)  Disclosure of information necessary under this section
3363	must be pursuant to a written agreement between the executive
3364	director of the department or his or her designee and the
3365	certified service provider. The certified service provider is
3366	bound by the same requirements of confidentiality as the
3367	department. Breach of confidentiality is a misdemeanor of the
3368	first degree, punishable as provided in s. 775.082 or s.
3369	775.083.
3370	(11)(10)  On or before January 1 annually, the department
3371	shall provide recommendations to the President of the Senate,
3372	the Senate Minority Leader, the Speaker of the House of
3373	Representatives, and the Minority Leader of the House of
3374	Representatives for provisions to be adopted for inclusion
3375	within the system which are necessary to bring the system it
3376	into compliance with the Streamlined Sales and Use Tax
3377	Agreement.
3378	(12)  The state shall annually recertify to the governing
3379	board that it is in compliance with the agreement on or before
3380	August 1 after the year of the state's entry. In its annual
3381	recertification, the state shall include any changes in its laws
3382	or rules or other authorities which may affect its compliance
3383	with the terms of the agreement. The recertification shall be
3384	signed by the executive director of the department. If the state
3385	cannot recertify its compliance with the agreement, it must
3386	submit a statement of noncompliance to the governing board. The
3387	statement of noncompliance must include any action or decision
3388	that takes the state out of compliance with the agreement and
3389	the steps it will take to return to compliance. The state shall
3390	post its annual recertification or statement of noncompliance on
3391	the department's Internet website.
3392	Section 17.  Section 213.2565, Florida Statutes, is created
3393	to read:
3394	213.2565  Simplified Sales and Use Tax central
3395	registration; certified service providers; model sellers.--
3396	(1)  A seller that registers with the central registration
3397	system agrees to collect and remit sales and use taxes for all
3398	taxable sales into member states, including member states
3399	joining after the seller's registration. Withdrawal or
3400	revocation of a member state does not relieve a seller of its
3401	responsibility to remit taxes previously or subsequently
3402	collected on behalf of the state.
3403	(a)  When registering, the seller may select a model 1,
3404	model 2, or model 3 method of remittance or other method allowed
3405	by state law to remit the taxes collected.
3406	(b)  A seller may be registered by an agent. Appointment of
3407	the agent must be in writing and a copy submitted to a member
3408	state.
3409	(2)  The governing board may certify a person as a
3410	certified service provider if the person meets all of the
3411	following requirements:
3412	(a)  Uses a certified automated system.
3413	(b)  Integrates its certified automated system with the
3414	system of a seller for whom the person collects tax so that the
3415	tax due on a sale is determined at the time of the sale.
3416	(c)  Agrees to remit the taxes it collects at the time and
3417	in the manner specified by the member states.
3418	(d)  Agrees to file returns on behalf of the sellers for
3419	whom it collects tax.
3420	(e)  Agrees to protect the privacy of tax information it
3421	obtains in accordance with s. 213.053.
3422	(f)  Enters into a contract with the member states and
3423	agrees to comply with the terms of the contract.
3424	(3)  The governing board may certify a software program as
3425	a certified automated system if the governing board determines
3426	that the program meets all of the following requirements:
3427	(a)  Determines the applicable state and local sales and
3428	use tax rate for a transaction in accordance with s. 212.06(2)
3429	and (3).
3430	(b)  Determines whether or not an item is exempt from tax.
3431	(c)  Determines the amount of tax to be remitted for each
3432	taxpayer for a reporting period.
3433	(d)  Is able to generate reports and returns as required by
3434	the governing board.
3435	(e)  Meets any other requirement set by the governing
3436	board.
3437	(4)  A certified service provider is liable for all sales
3438	and use tax due each member state on all sales transactions it
3439	processes for a model 1 seller unless the model 1 seller has
3440	misrepresented the type of items it sells or has committed
3441	fraud. In the absence of probable cause to believe that the
3442	seller has committed fraud or made a material misrepresentation,
3443	the model 1 seller is not subject to audit on the transactions
3444	processed by the certified service provider. A model 1 seller is
3445	subject to audit for transactions that have not been processed
3446	by the certified service provider. The member states acting
3447	jointly may perform a system check of the model 1 seller and
3448	review the seller's procedures to determine if the certified
3449	service provider's system is functioning properly and to
3450	determine the extent to which the model 1 seller's transactions
3451	are being processed by the certified service provider.
3452	(5)  A person who provides a certified automated system is
3453	responsible for the proper functioning of that system and is
3454	liable to the state for underpayments of tax attributable to
3455	errors in the functioning of the certified automated system. A
3456	model 2 seller who uses a certified automated system remains
3457	responsible and is liable to the state for reporting and
3458	remitting tax.
3459	(6)  A model 3 seller is liable for the failure of its
3460	proprietary system to meet performance standards. The governing
3461	board may establish one or more sales tax performance standards
3462	for model 3 sellers who meet the eligibility criteria set by the
3463	governing board and who have developed a proprietary system to
3464	determine the amount of sales and use tax due on transactions.
3465	(7)  Disclosure of information necessary under this section
3466	must be made according to a written agreement between the
3467	executive director of the department or his or her designee and
3468	the certified service provider. The certified service provider
3469	is bound by the same requirements of confidentiality as the
3470	department. Breach of confidentiality is a misdemeanor of the
3471	first degree, punishable as provided in s. 775.082 or s.
3472	775.083.
3473	Section 18.  Subsection (6) of section 196.012, Florida
3474	Statutes, is amended to read:
3475	196.012  Definitions.--For the purpose of this chapter, the
3476	following terms are defined as follows, except where the context
3477	clearly indicates otherwise:
3478	(6)  Governmental, municipal, or public purpose or function
3479	shall be deemed to be served or performed if when the lessee
3480	under a any leasehold interest created in property of the United
3481	States, the state or any of its political subdivisions, or any
3482	municipality, agency, special district, authority, or other
3483	public body corporate of the state is demonstrated to perform a
3484	function or serve a governmental purpose that which could
3485	properly be performed or served by an appropriate governmental
3486	unit or which is demonstrated to perform a function or serve a
3487	purpose which would otherwise be a valid subject for the
3488	allocation of public funds. For purposes of this subsection the
3489	preceding sentence, an activity undertaken by a lessee which is
3490	authorized permitted under the terms of its lease of real
3491	property designated as an aviation area on an airport layout
3492	plan that which has been approved by the Federal Aviation
3493	Administration and which real property is used for the
3494	administration, operation, business offices and activities
3495	related to specifically thereto in connection with the conduct
3496	of an aircraft full service fixed base operation that which
3497	provides goods and services to the general aviation public in
3498	the promotion of air commerce, shall be deemed an activity that
3499	which serves a governmental, municipal, or public purpose or
3500	function. Any activity undertaken by a lessee which is
3501	authorized permitted under the terms of its lease of real
3502	property designated as a public airport as defined in s.
3503	332.004(14) by the state or a political subdivision
3504	municipalities, agencies, special districts, authorities, or
3505	other public bodies corporate and public bodies politic of the
3506	state, or a spaceport as defined in s. 331.303, or which is
3507	located in a deepwater port identified in s. 403.021(9)(b) and
3508	owned by one of the foregoing governmental units, subject to a
3509	leasehold or other possessory interest of a nongovernmental
3510	lessee that is deemed to perform an aviation, airport,
3511	aerospace, maritime, or port purpose or operation shall be
3512	deemed an activity that serves a governmental, municipal, or
3513	public purpose or function. The use by a lessee, licensee, or
3514	management company of real property or a portion thereof as a
3515	convention center, visitor center, sports facility with
3516	permanent seating, concert hall, arena, stadium, park, or beach
3517	is deemed a use that serves a governmental, municipal, or public
3518	purpose or function if when access to the property is open to
3519	the general public with or without a charge for admission. If
3520	property deeded to a municipality by the United States is
3521	subject to a requirement that the Federal Government, through a
3522	schedule established by the Secretary of the Interior, determine
3523	that the property is being maintained for public historic
3524	preservation, park, or recreational purposes and if those
3525	conditions are not met the property will revert back to the
3526	Federal Government, the then such property shall be deemed to
3527	serve a municipal or public purpose. The term "governmental
3528	purpose" also includes a direct use of property on federal lands
3529	in connection with the Federal Government's Space Exploration
3530	Program or spaceport activities as defined in s. 212.02 s.
3531	212.02(22). Real property and tangible personal property owned
3532	by the Federal Government or Space Florida and used for defense
3533	and space exploration purposes or which is put to a use in
3534	support thereof shall be deemed to perform an essential national
3535	governmental purpose and shall be exempt. "Owned by the lessee"
3536	as used in this chapter does not include personal property,
3537	buildings, or other real property improvements used for the
3538	administration, operation, business offices and activities
3539	related specifically to thereto in connection with the conduct
3540	of an aircraft full service fixed based operation that which
3541	provides goods and services to the general aviation public in
3542	the promotion of air commerce if provided that the real property
3543	is designated as an aviation area on an airport layout plan
3544	approved by the Federal Aviation Administration. For purposes of
3545	determining ownership, determination of "ownership," buildings
3546	and other real property improvements that which will revert to
3547	the airport authority or other governmental unit upon expiration
3548	of the term of the lease shall be deemed "owned" by the
3549	governmental unit and not the lessee. Providing two-way
3550	telecommunications services to the public for hire by the use of
3551	a telecommunications facility, as defined in s. 364.02(15), and
3552	for which a certificate is required under chapter 364 does not
3553	constitute an exempt use for purposes of s. 196.199, unless the
3554	telecommunications services are provided by the operator of a
3555	public-use airport, as defined in s. 332.004, for the operator's
3556	provision of telecommunications services for the airport or its
3557	tenants, concessionaires, or licensees, or unless the
3558	telecommunications services are provided by a public hospital.
3559	Section 19.  Paragraphs (f), (g), (h), and (i) of
3560	subsection (1) of section 203.01, Florida Statutes, are amended
3561	to read:
3562	203.01  Tax on gross receipts for utility and
3563	communications services.--
3564	(1)
3565	(f)  Any person who imports into this state electricity,
3566	natural gas, or manufactured gas, or severs natural gas, for
3567	that person's own use or consumption as a substitute for
3568	purchasing utility, transportation, or delivery services taxable
3569	under this chapter and who cannot demonstrate payment of the tax
3570	imposed by this chapter must register with the Department of
3571	Revenue and pay into the State Treasury each month an amount
3572	equal to the cost price of the such electricity, natural gas, or
3573	manufactured gas times the rate set forth in paragraph (b),
3574	reduced by the amount of any like tax lawfully imposed on and
3575	paid by the person from whom the electricity, natural gas, or
3576	manufactured gas was purchased or any person who provided
3577	delivery service or transportation service in connection with
3578	the electricity, natural gas, or manufactured gas. For purposes
3579	of this subsection paragraph, the term "cost price" has the
3580	meaning provided in s. 212.02 ascribed in s. 212.02(4). The
3581	methods of demonstrating proof of payment and the amount of such
3582	reductions in tax shall be made according to rules of the
3583	Department of Revenue.
3584	(g)  Electricity produced by cogeneration or by small power
3585	producers which is transmitted and distributed by a public
3586	utility between two locations of a customer of the utility
3587	pursuant to s. 366.051 is subject to the tax imposed by this
3588	section. The tax shall be applied to the cost price of the such
3589	electricity as provided in s. 212.02(4) and shall be paid each
3590	month by the producer of such electricity.
3591	(h)  Electricity produced by cogeneration or by small power
3592	producers during the 12-month period ending June 30 of each year
3593	which is in excess of nontaxable electricity produced during the
3594	12-month period ending June 30, 1990, is subject to the tax
3595	imposed by this section. The tax shall be applied to the cost
3596	price of the such electricity as provided in s. 212.02(4) and
3597	shall be paid each month, beginning with the month in which
3598	total production exceeds the production of nontaxable
3599	electricity for the 12-month period ending June 30, 1990. For
3600	purposes of this paragraph, "nontaxable electricity" means
3601	electricity produced by cogeneration or by small power producers
3602	which is not subject to tax under paragraph (g). Taxes paid
3603	pursuant to paragraph (g) may be credited against taxes due
3604	under this paragraph. Electricity generated as part of an
3605	industrial manufacturing process that which manufactures
3606	products from phosphate rock, raw wood fiber, paper, citrus, or
3607	any agricultural product is shall not be subject to the tax
3608	imposed by this paragraph. "Industrial manufacturing process"
3609	means the entire process conducted at the location where the
3610	process takes place.
3611	(i)  Any person other than a cogenerator or small power
3612	producer described in paragraph (h) who produces for his or her
3613	own use electrical energy, which is a substitute for electrical
3614	energy produced by an electric utility as defined in s. 366.02,
3615	is subject to the tax imposed by this section. The tax shall be
3616	applied to the cost price of the such electrical energy as
3617	provided in s. 212.02(4) and shall be paid each month. The
3618	provisions of this paragraph do not apply to any electrical
3619	energy produced and used by an electric utility.
3620	Section 20.  Paragraph (c) of subsection (7) of section
3621	212.03, Florida Statutes, is amended to read:
3622	212.03  Transient rentals tax; rate, procedure,
3623	enforcement, exemptions.--
3624	(7)
3625	(c)  The rental of facilities in a trailer camp, mobile
3626	home park, or recreational vehicle park, as defined in s.
3627	212.02(10)(f), which are intended primarily for rental as a
3628	principal or permanent place of residence, is exempt from the
3629	tax imposed by this chapter. The rental of such facilities that
3630	primarily serve transient guests is not exempt by this
3631	subsection. In the application of this law, or in making a any
3632	determination against the exemption, the department shall
3633	consider the facility as primarily serving transient guests
3634	unless the facility owner makes a verified declaration on a form
3635	prescribed by the department that more than half of the total
3636	rental units available are occupied by tenants who have a
3637	continuous residence in excess of 3 months. The owner of a
3638	facility declared to be exempt by this paragraph must make a
3639	determination of the taxable status of the facility at the end
3640	of the owner's accounting year using any consecutive 3-month
3641	period at least one month of which is in the accounting year.
3642	The owner must use a selected consecutive 3-month period during
3643	each annual redetermination. If In the event that an exempt
3644	facility no longer qualifies for the exemption by this
3645	paragraph, the owner must notify the department on a form
3646	prescribed by the department by the 20th day of the first month
3647	of the owner's next succeeding accounting year that the facility
3648	no longer qualifies for the such exemption. The tax levied by
3649	this section applies shall apply to the rental of facilities
3650	that no longer qualify for the exemption under this paragraph
3651	beginning the first day of the owner's next succeeding
3652	accounting year. The provisions of this paragraph do not apply
3653	to mobile home lots regulated under chapter 723.
3654	Section 21.  Paragraph (a) of subsection (1) of section
3655	212.031, Florida Statutes, is amended to read:
3656	212.031  Tax on rental or license fee for use of real
3657	property.--
3658	(1)(a)  It is declared to be the legislative intent that
3659	every person is exercising a taxable privilege who engages in
3660	the business of renting, leasing, letting, or granting a license
3661	for the use of any real property unless the such property is:
3662	1.  Assessed as agricultural property under s. 193.461.
3663	2.  Used exclusively as dwelling units.
3664	3.  Property subject to tax on parking, docking, or storage
3665	spaces under s. 212.03(6).
3666	4.  Recreational property or the common elements of a
3667	condominium when subject to a lease between the developer or
3668	owner thereof and the condominium association in its own right
3669	or as agent for the owners of individual condominium units or
3670	the owners of individual condominium units. However, only the
3671	lease payments on such property are shall be exempt from the tax
3672	imposed by this chapter, and any other use made by the owner or
3673	the condominium association is shall be fully taxable under this
3674	chapter.
3675	5.  A public or private street or right-of-way and poles,
3676	conduits, fixtures, and similar improvements located on such
3677	streets or rights-of-way, occupied or used by a utility or
3678	provider of communications services, as defined by s. 202.11,
3679	for utility or communications or television purposes. For
3680	purposes of this subparagraph, the term "utility" means any
3681	person providing utility services as defined in s. 203.012. This
3682	exception also applies to property, wherever located, on which
3683	the following are placed: towers, antennas, cables, accessory
3684	structures, or equipment, not including switching equipment,
3685	used in the provision of mobile communications services as
3686	defined in s. 202.11. For purposes of this chapter, towers used
3687	in the provision of mobile communications services, as defined
3688	in s. 202.11, are considered to be fixtures.
3689	6.  A public street or road that which is used for
3690	transportation purposes.
3691	7.  Property used at an airport exclusively for the purpose
3692	of aircraft landing or aircraft taxiing or property used by an
3693	airline for the purpose of loading or unloading passengers or
3694	property onto or from aircraft or for fueling aircraft.
3695	8.a.  Property used at a port authority, as defined in s.
3696	315.02(2), exclusively for the purpose of oceangoing vessels or
3697	tugs docking, or such vessels mooring on property used by a port
3698	authority for the purpose of loading or unloading passengers or
3699	cargo onto or from such vessels a vessel, or property used at a
3700	port authority for fueling such vessels, or to the extent that
3701	the amount paid for the use of any property at the port is based
3702	on the charge for the amount of tonnage actually imported or
3703	exported through the port by a tenant.
3704	b.  The amount charged for the use of any property at the
3705	port in excess of the amount charged for tonnage actually
3706	imported or exported remains shall remain subject to tax except
3707	as provided in sub-subparagraph a.
3708	9.  Property used as an integral part of the performance of
3709	qualified production services. As used in this subparagraph, the
3710	term "qualified production services" means any activity or
3711	service performed directly in connection with the production of
3712	a qualified motion picture, as defined in s. 212.06(1)(b), and
3713	includes:
3714	a.  Photography, sound and recording, casting, location
3715	managing and scouting, shooting, creation of special and optical
3716	effects, animation, adaptation (language, media, electronic, or
3717	otherwise), technological modifications, computer graphics, set
3718	and stage support (such as electricians, lighting designers and
3719	operators, greensmen, prop managers and assistants, and grips),
3720	wardrobe (design, preparation, and management), hair and makeup
3721	(design, production, and application), performing (such as
3722	acting, dancing, and playing), designing and executing stunts,
3723	coaching, consulting, writing, scoring, composing,
3724	choreographing, script supervising, directing, producing,
3725	transmitting dailies, dubbing, mixing, editing, cutting,
3726	looping, printing, processing, duplicating, storing, and
3727	distributing;
3728	b.  The design, planning, engineering, construction,
3729	alteration, repair, and maintenance of real or personal property
3730	including stages, sets, props, models, paintings, and facilities
3731	principally required for the performance of those services
3732	listed in sub-subparagraph a.; and
3733	c.  Property management services directly related to
3734	property used in connection with the services described in sub-
3735	subparagraphs a. and b.
3736
3737	This exemption inures will inure to the taxpayer upon
3738	presentation of the certificate of exemption issued to the
3739	taxpayer under the provisions of s. 288.1258.
3740	10.  Leased, subleased, licensed, or rented to a person
3741	providing food and drink concessionaire services within the
3742	premises of a convention hall, exhibition hall, auditorium,
3743	stadium, theater, arena, civic center, performing arts center,
3744	publicly owned recreational facility, or any business operated
3745	under a permit issued pursuant to chapter 550. A person
3746	providing retail concessionaire services involving the sale of
3747	food and drink or other tangible personal property within the
3748	premises of an airport is shall be subject to tax on the rental
3749	of real property used for that purpose, but is shall not be
3750	subject to the tax on any license to use the property. For
3751	purposes of this subparagraph, the term "sale" does shall not
3752	include the leasing of tangible personal property.
3753	11.  Property occupied pursuant to an instrument calling
3754	for payments which the department has declared, in a Technical
3755	Assistance Advisement issued on or before March 15, 1993, to be
3756	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3757	Administrative Code; however, provided that this subparagraph
3758	applies shall only apply to property occupied by the same person
3759	before and after the execution of the subject instrument and
3760	only to those payments made pursuant to the such instrument,
3761	exclusive of renewals and extensions thereof occurring after
3762	March 15, 1993.
3763	12.  Rented, leased, subleased, or licensed to a
3764	concessionaire by a convention hall, exhibition hall,
3765	auditorium, stadium, theater, arena, civic center, performing
3766	arts center, or publicly owned recreational facility, during an
3767	event at the facility, to be used by the concessionaire to sell
3768	souvenirs, novelties, or other event-related products. This
3769	subparagraph applies only to that portion of the rental, lease,
3770	or license payment which is based on a percentage of sales and
3771	not based on a fixed price. This subparagraph is repealed July
3772	1, 2009.
3773	13.  Property used or occupied predominantly for space
3774	flight business purposes. As used in this subparagraph, "space
3775	flight business" means the manufacturing, processing, or
3776	assembly of a space facility, space propulsion system, space
3777	vehicle, satellite, or station of any kind possessing the
3778	capacity for space flight, as defined in s. 212.02 by s.
3779	212.02(23), or components thereof, and also means the following
3780	activities supporting space flight: vehicle launch activities,
3781	flight operations, ground control or ground support, and all
3782	administrative activities directly related thereto. Property
3783	shall be deemed to be used or occupied predominantly for space
3784	flight business purposes if more than 50 percent of the
3785	property, or improvements thereon, is used for one or more space
3786	flight business purposes. Possession by a landlord, lessor, or
3787	licensor of a signed written statement from the tenant, lessee,
3788	or licensee claiming the exemption shall relieve the landlord,
3789	lessor, or licensor from the responsibility of collecting the
3790	tax, and the department shall look solely to the tenant, lessee,
3791	or licensee for recovery of the such tax if it determines that
3792	the exemption was not applicable.
3793	Section 22.  Paragraph (b) of subsection (1) of section
3794	212.052, Florida Statutes, is amended to read:
3795	212.052  Research or development costs; exemption.--
3796	(1)  For the purposes of the exemption provided in this
3797	section:
3798	(b)  The term "costs" means cost price as defined in s.
3799	212.02 s. 212.02(4).
3800	Section 23.  Subsections (2), (6), and (7) of section
3801	212.0596, Florida Statutes, are amended to read:
3802	212.0596  Taxation of mail order sales.--
3803	(2)  Every dealer as defined in s. 212.06(2)(c) who makes a
3804	mail order sale is subject to the power of this state to levy
3805	and collect the tax imposed by this chapter if when:
3806	(a)  The dealer is a corporation doing business under the
3807	laws of this state or a person domiciled in, a resident of, or a
3808	citizen of, this state;
3809	(b)  The dealer maintains retail establishments or offices
3810	in this state, whether the mail order sales thus subject to
3811	taxation by this state result from or are related in any other
3812	way to the activities of the such establishments or offices;
3813	(c)  The dealer has agents in this state who solicit
3814	business or transact business on behalf of the dealer, whether
3815	the mail order sales thus subject to taxation by this state
3816	result from or are related in any other way to the such
3817	solicitation or transaction of business, except that a printer
3818	who mails or delivers for an out-of-state print purchaser
3819	material the printer printed for it is shall not be deemed to be
3820	the print purchaser's agent for purposes of this paragraph;
3821	(d)  The property was delivered in this state in
3822	fulfillment of a sales contract that was entered into in this
3823	state, in accordance with applicable conflict of laws rules, if
3824	when a person in this state accepted an offer by ordering the
3825	property;
3826	(e)  The dealer, by purposefully or systematically
3827	exploiting the market provided by this state by any media-
3828	assisted, media-facilitated, or media-solicited means,
3829	including, but not limited to, direct mail advertising,
3830	unsolicited distribution of catalogs, computer-assisted
3831	shopping, television, radio, or other electronic media, or
3832	magazine or newspaper advertisements or other media, creates
3833	nexus with this state;
3834	(f)  Through compact or reciprocity with another
3835	jurisdiction of the United States, that jurisdiction uses its
3836	taxing power and its jurisdiction over the retailer in support
3837	of this state's taxing power;
3838	(g)  The dealer consents, expressly or by implication, to
3839	the imposition of the tax imposed by this chapter;
3840	(h)  The dealer is subject to service of process under s.
3841	48.181;
3842	(i)  The dealer's mail order sales are subject to the power
3843	of this state to tax sales or to require the dealer to collect
3844	use taxes under a federal statute or statutes of the United
3845	States;
3846	(j)  The dealer owns real property or tangible personal
3847	property that is physically in this state, except that a dealer
3848	whose only property in this state, including (including property
3849	owned by an affiliate, affiliate) in this state is located at
3850	the premises of a printer with which the vendor has contracted
3851	for printing, and is either a final printed product, or property
3852	that which becomes a part of the final printed product, or
3853	property from which the printed product is produced, is not
3854	deemed to own such property for purposes of this paragraph;
3855	(k)  The dealer, while not having nexus with this state on
3856	any of the bases described in paragraphs (a)-(j) or paragraph
3857	(l), is a corporation that is a member of an affiliated group of
3858	corporations, as defined in s. 1504(a) of the Internal Revenue
3859	Code, whose members are includable under s. 1504(b) of the
3860	Internal Revenue Code and whose members are eligible to file a
3861	consolidated tax return for federal corporate income tax
3862	purposes and any parent or subsidiary corporation in the
3863	affiliated group has nexus with this state on one or more of the
3864	bases described in paragraphs (a)-(j) or paragraph (l); or
3865	(l)  The dealer or the dealer's activities have sufficient
3866	connection with or relationship to this state or its residents
3867	of some type other than those described in paragraphs (a)-(k) to
3868	create nexus empowering this state to tax its mail order sales
3869	or to require the dealer to collect sales tax or accrue use tax.
3870	(6)  Notwithstanding other provisions of law, a dealer who
3871	makes a mail order sale in this state is exempt from collecting
3872	and remitting any local option surtax on the sale, unless the
3873	dealer is located in a county that imposes a surtax within the
3874	meaning of s. 212.054(3)(a), the order is placed through the
3875	dealer's location in such county, and the property purchased is
3876	delivered into such county or into another county in this state
3877	that levies the surtax, in which case the provisions of s.
3878	212.054(3)(a) are applicable.
3879	(6)(7)  The department may establish by rule procedures for
3880	collecting the use tax from unregistered persons who but for
3881	their mail order purchases would not be required to remit sales
3882	or use tax directly to the department. The procedures may
3883	provide for waiver of registration and registration fees,
3884	provisions for irregular remittance of tax, elimination of the
3885	collection allowance, and nonapplication of local option
3886	surtaxes.
3887	Section 24.  Section 212.081, Florida Statutes, is amended
3888	to read:
3889	212.081  Legislative intent.--It is hereby declared to be
3890	the legislative intent of the amendments to ss. 212.11(1),
3891	212.12(9) 212.12(10), and 212.20 by chapter 57-398, Laws of
3892	Florida:
3893	(1)  To aid in the enforcement of this chapter by
3894	recognizing the effect of court rulings involving such
3895	enforcement and to incorporate herein substantial rulings of the
3896	department which have been recognized as necessary to supplement
3897	the interpretation of some of the terms used in this section.
3898	(2)  To arrange the exemptions allowed in this section in
3899	more orderly categories thereby eliminating some of the
3900	confusion attendant upon the present arrangement where cross-
3901	exemptions frequently occur.
3902	(a)  It is further declared to be the legislative intent
3903	that the tax levied by this chapter and imposed by this section
3904	is not a tax on motor vehicles as property but a tax on the
3905	privilege to sell, to rent, to use or to store for use in this
3906	state motor vehicles; that such tax is separate from and in
3907	addition to any license tax imposed on motor vehicles; and that
3908	such tax is not intended as an ad valorem tax on motor vehicles
3909	as prohibited by the Constitution.
3910	(b)  It is also the legislative intent that there shall be
3911	no pyramiding or duplication of excise taxes levied by the state
3912	under this chapter and no municipality shall levy any excise tax
3913	upon any privilege, admission, lease, rental, sale, use or
3914	storage for use or consumption which is subject to a tax under
3915	this chapter unless permitted by general law; provided, however,
3916	that this provision does shall not impair valid municipal
3917	ordinances that which are in effect and under which a municipal
3918	tax is being levied and collected on July 1, 1957.
3919	(3)  It is hereby declared to be the legislative intent
3920	that all purchases made by banks are subject to state sales tax
3921	in the same manner as is provided by law for all other
3922	purchasers. It is also further declared to be the legislative
3923	intent that if for any reason the sales tax on federal banks is
3924	declared invalid, that sales tax does shall not apply or be
3925	applicable to purchases made by state banks.
3926	Section 25.  Subsection (3) of section 212.13, Florida
3927	Statutes, is amended to read:
3928	212.13  Records required to be kept; power to inspect;
3929	audit procedure.--
3930	(3)  For the purpose of enforcement of this chapter, every
3931	manufacturer and seller of tangible personal property or
3932	services licensed within this state must allow is required to
3933	permit the department to examine his or her books and records at
3934	all reasonable hours, and, upon his or her refusal, the
3935	department may require him or her to allow permit such
3936	examination by resort to the circuit courts of this state,
3937	subject however to the right of removal of the cause to the
3938	judicial circuit where the wherein such person's business is
3939	located or wherein such person's books and records are kept, if
3940	the provided further that such person's books and records are
3941	kept within the state. If When the dealer has made an allocation
3942	or attribution pursuant to the definition of sales price in s.
3943	212.02 s. 212.02(16), the department may prescribe by rule the
3944	books and records that must be made available during an audit of
3945	the dealer's books and records and examples of methods for
3946	determining the reasonableness thereof. Books and records kept
3947	in the regular course of business include, but are not limited
3948	to, general ledgers, price lists, cost records, customer
3949	billings, billing system reports, tariffs, and other regulatory
3950	filings and rules of regulatory authorities. The records Such
3951	record may be required to be made available to the department in
3952	an electronic format if when so kept by the dealer. The dealer
3953	may support the allocation of charges with books and records
3954	kept in the regular course of business covering the dealer's
3955	entire service area, including territories outside this state.
3956	During an audit, the department may reasonably require
3957	production of any additional books and records found necessary
3958	to assist in its determination.
3959	Section 26.  Subsection (3) of section 213.015, Florida
3960	Statutes, is amended to read:
3961	213.015  Taxpayer rights.--There is created a Florida
3962	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
3963	and property of Florida taxpayers are adequately safeguarded and
3964	protected during tax assessment, collection, and enforcement
3965	processes administered under the revenue laws of this state. The
3966	Taxpayer's Bill of Rights compiles, in one document, brief but
3967	comprehensive statements which explain, in simple, nontechnical
3968	terms, the rights and obligations of the Department of Revenue
3969	and taxpayers. Section 192.0105 provides additional rights
3970	afforded to payors of property taxes and assessments. The rights
3971	afforded taxpayers to ensure that their privacy and property are
3972	safeguarded and protected during tax assessment and collection
3973	are available only insofar as they are implemented in other
3974	parts of the Florida Statutes or rules of the Department of
3975	Revenue. The rights so guaranteed Florida taxpayers in the
3976	Florida Statutes and the departmental rules are:
3977	(3)  The right to be represented or advised by counsel or
3978	other qualified representatives at any time in administrative
3979	interactions with the department, the right to procedural
3980	safeguards with respect to recording of interviews during tax
3981	determination or collection processes conducted by the
3982	department, the right to be treated in a professional manner by
3983	department personnel, and the right to have audits, inspections
3984	of records, and interviews conducted at a reasonable time and
3985	place except in criminal and internal investigations (see ss.
3986	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
3987	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
3988	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
3989	Section 27.  Paragraph (s) of subsection (1) of section
3990	288.1045, Florida Statutes, is amended to read:
3991	288.1045  Qualified defense contractor and space flight
3992	business tax refund program.--
3993	(1)  DEFINITIONS.--As used in this section:
3994	(s)  "Space flight business" means the manufacturing,
3995	processing, or assembly of space flight technology products,
3996	space flight facilities, space flight propulsion systems, or
3997	space vehicles, satellites, or stations of any kind possessing
3998	the capability for space flight, as defined in s. 212.02 by s.
3999	212.02(23), or components thereof, and includes, in supporting
4000	space flight, vehicle launch activities, flight operations,
4001	ground control or ground support, and all administrative
4002	activities directly related to such activities. The term does
4003	not include products that are designed or manufactured for
4004	general commercial aviation or other uses even if those products
4005	may also serve an incidental use in space flight applications.
4006	Section 28.  Subsection (8) of section 551.102, Florida
4007	Statutes, is amended to read:
4008	551.102  Definitions.--As used in this chapter, the term:
4009	(8)  "Slot machine" means any mechanical or electrical
4010	contrivance, terminal that may or may not be capable of
4011	downloading slot games from a central server system, machine, or
4012	other device that, upon insertion of a coin, bill, ticket,
4013	token, or similar object or upon payment of any consideration
4014	whatsoever, including the use of an any electronic payment
4015	system except a credit card or debit card, is available to play
4016	or operate, the play or operation of which, whether by reason of
4017	skill or application of the element of chance, or both, may
4018	deliver or entitle the person or persons playing or operating
4019	the contrivance, terminal, machine, or other device to receive
4020	cash, billets, tickets, tokens, or electronic credits to be
4021	exchanged for cash or to receive merchandise or anything of
4022	value whatsoever, whether the payoff is made automatically from
4023	the machine or manually. The term includes associated equipment
4024	necessary to operate conduct the operation of the contrivance,
4025	terminal, machine, or other device. Slot machines may use
4026	spinning reels, video displays, or both. A slot machine is not a
4027	"coin-operated amusement machine" as defined in s. 212.02 s.
4028	212.02(24) or an amusement game or machine as described in s.
4029	849.161, and slot machines are not subject to the tax imposed by
4030	s. 212.05(1)(h).
4031	Section 29.  Paragraph (a) of subsection (1) of section
4032	790.0655, Florida Statutes, is amended to read:
4033	790.0655  Purchase and delivery of handguns; mandatory
4034	waiting period; exceptions; penalties.--
4035	(1)(a)  There shall be a mandatory 3-day waiting period,
4036	which shall be 3 days, excluding weekends and legal holidays,
4037	between the purchase and the delivery at retail of any handgun.
4038	"Purchase" means the transfer of money or other valuable
4039	consideration to the retailer. "Handgun" means a firearm capable
4040	of being carried and used by one hand, such as a pistol or
4041	revolver. "Retailer" has the same meaning as in s. 212.02 means
4042	and includes every person engaged in the business of making
4043	sales at retail or for distribution, or use, or consumption, or
4044	storage to be used or consumed in this state, as defined in s.
4045	212.02(13).
4046	Section 30.  It is the intent of the Legislature to urge
4047	the United States Congress to consider providing adequate
4048	protections to small businesses engaging in both offline and
4049	online transactions from added costs, administrative burdens,
4050	and requirements imposed on intermediaries relating to the
4051	collection and remittance of sales and use tax.
4052	Section 31.  Emergency rules.--The executive director of
4053	the Department of Revenue is authorized, and all conditions are
4054	deemed met, to adopt emergency rules, under ss. 120.536(1) and
4055	120.54(4), Florida Statutes, to implement this act.
4056	Notwithstanding any other law, the emergency rules shall remain
4057	effective for 6 months after the date of adoption and may be
4058	renewed during the pendency of procedures to adopt rules
4059	addressing the subject of the emergency rules.
4060	Section 32.  This act shall take effect July 1, 2009.

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