| 1 | Representative Ambler offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 707-708, insert: |
| 5 | Section 12. Section 212.0507, Florida Statutes, is created |
| 6 | to read: |
| 7 | 212.0507 Tax on sales or downloads of digital goods.-- |
| 8 | (1) The tax imposed by this chapter applies to sales or |
| 9 | downloads of digital goods that occur on or after January 1, |
| 10 | 2011, when the digital good is received via electronic means on |
| 11 | equipment located within this state. |
| 12 | (2) For purposes of this section, the term: |
| 13 | (a) "Digital goods" include, but are not limited to: |
| 14 | 1. Digital audio works, including, but not limited to, |
| 15 | digital music files, audio readings of books, or other written |
| 16 | materials, ringtones, or other sound recordings. |
| 17 | 2. Digital audio-visual works, including, but not limited |
| 18 | to, pictures, videos, and other data files that contain digital |
| 19 | content created for viewing. |
| 20 | 3. Digital books, including, but not limited to, e-books, |
| 21 | newspapers, magazines, periodicals, or other written works. |
| 22 | (b) "Electronic means" includes any technology relating to |
| 23 | electrical, digital, magnetic, wireless, optical, |
| 24 | electromagnetic, or similar capabilities. |
| 25 | (3) Any duties imposed by this chapter upon dealers of |
| 26 | tangible personal property with respect to collecting and |
| 27 | remitting taxes; making returns; keeping books, records, and |
| 28 | accounts; and complying with the rules of the department apply |
| 29 | to all dealers, including any person subject to the tax imposed |
| 30 | by this section. |
| 31 | (4) The department shall administer, collect, and enforce |
| 32 | the tax imposed by this section pursuant to the same procedures |
| 33 | used in the administration, collection, and enforcement of the |
| 34 | taxes imposed under s. 212.05. |
| 35 | Section 13. Section 213.758, Florida Statutes, is created |
| 36 | to read: |
| 37 | 213.758 System for sales and use tax collection; |
| 38 | administration by private or public vendors.-- |
| 39 | (1) The department may enter into contracts pursuant to |
| 40 | the procedures established in chapter 287 with public or private |
| 41 | vendors to develop and implement a system for sales and use tax |
| 42 | collection and administration. The department shall retain |
| 43 | ownership of all intellectual property rights for any programs, |
| 44 | processes, methodologies, and algorithms, including all |
| 45 | specially designed computer software for the purposes of sales |
| 46 | and use tax collection and administration. The amount of |
| 47 | compensation paid to such vendors shall be established by the |
| 48 | executive director of the department and may be based upon a |
| 49 | percentage of the sales and use tax collections made under the |
| 50 | system, on a per-transaction basis, or upon other grounds |
| 51 | determined through the contracting process. At a minimum, the |
| 52 | system must be capable of: |
| 53 | (a) Determining the taxability of a transaction. |
| 54 | (b) Determining the appropriate tax rate to be applied to |
| 55 | a taxable transaction and the total tax due on a transaction. |
| 56 | (c) Collecting the total tax due on a transaction. |
| 57 | (d) Providing a method for reporting and paying the tax |
| 58 | collected to the department. |
| 59 | (2) Disclosure of information under this section shall be |
| 60 | pursuant to a written agreement between the executive director |
| 61 | of the department and such vendors. The vendors shall be bound |
| 62 | by the same requirements of confidentiality as the department. |
| 63 | Any breach of confidentiality is a misdemeanor of the first |
| 64 | degree, punishable as provided in s. 775.082 or s. 775.083. |
| 65 | (3) On or before January 1 each year, the department shall |
| 66 | provide to the Governor, Cabinet, the Speaker of the House of |
| 67 | Representatives, and the President of the Senate a report on any |
| 68 | sales and use tax collection and administration system developed |
| 69 | and implemented pursuant to this section. This report shall |
| 70 | include information on the number of vendors participating in |
| 71 | such system, the amount of sales and use tax collected by the |
| 72 | vendors, and the amount of compensation paid to such vendors. |
| 73 |
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| 74 |
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| 75 | ----------------------------------------------------- |
| 76 | T I T L E A M E N D M E N T |
| 77 | Remove line 61 and insert: |
| 78 | emergency rules; creating s. 212.0507, F.S.; imposing the tax on |
| 79 | sales or downloads of digital goods after a certain time; |
| 80 | providing definitions; providing for application of certain |
| 81 | duties to all dealers including persons subject to the tax on |
| 82 | sales or downloads of digital goods; requiring the department to |
| 83 | administer, collect, and enforce the tax on sales or downloads |
| 84 | of digital goods; creating s. 213.758, F.S.; authorizing the |
| 85 | department to contract with public or private vendors to develop |
| 86 | and implement a system for sales and use tax collection and |
| 87 | administration; providing for the department to retain certain |
| 88 | ownership rights; requiring the executive director of the |
| 89 | department to establish vendor compensation; providing criteria; |
| 90 | specifying system requirements; requiring disclosure of |
| 91 | information between the department and vendors to be pursuant to |
| 92 | a written agreement; specifying application of certain |
| 93 | confidentiality requirements; providing criminal penalties for |
| 94 | breach of confidentiality; requiring the department to report to |
| 95 | the Governor, Cabinet, and Legislature; providing report |
| 96 | requirements; providing appropriations; providing |