Amendment
Bill No. HB 7159
Amendment No. 824931
CHAMBER ACTION
Senate House
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1Representative Ambler offered the following:
2
3     Amendment (with title amendment)
4     Between lines 707-708, insert:
5     Section 12.  Section 212.0507, Florida Statutes, is created
6to read:
7     212.0507  Tax on sales or downloads of digital goods.--
8     (1)  The tax imposed by this chapter applies to sales or
9downloads of digital goods that occur on or after January 1,
102011, when the digital good is received via electronic means on
11equipment 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,
15digital music files, audio readings of books, or other written
16materials, ringtones, or other sound recordings.
17     2.  Digital audio-visual works, including, but not limited
18to, pictures, videos, and other data files that contain digital
19content created for viewing.
20     3.  Digital books, including, but not limited to, e-books,
21newspapers, magazines, periodicals, or other written works.
22     (b)  "Electronic means" includes any technology relating to
23electrical, digital, magnetic, wireless, optical,
24electromagnetic, or similar capabilities.  
25     (3)  Any duties imposed by this chapter upon dealers of
26tangible personal property with respect to collecting and
27remitting taxes; making returns; keeping books, records, and
28accounts; and complying with the rules of the department apply
29to all dealers, including any person subject to the tax imposed
30by this section.
31     (4)  The department shall administer, collect, and enforce
32the tax imposed by this section pursuant to the same procedures
33used in the administration, collection, and enforcement of the
34taxes imposed under s. 212.05.
35     Section 13.  Section 213.758, Florida Statutes, is created
36to read:
37     213.758  System for sales and use tax collection;
38administration by private or public vendors.--
39     (1)  The department may enter into contracts pursuant to
40the procedures established in chapter 287 with public or private
41vendors to develop and implement a system for sales and use tax
42collection and administration. The department shall retain
43ownership of all intellectual property rights for any programs,
44processes, methodologies, and algorithms, including all
45specially designed computer software for the purposes of sales
46and use tax collection and administration. The amount of
47compensation paid to such vendors shall be established by the
48executive director of the department and may be based upon a
49percentage of the sales and use tax collections made under the
50system, on a per-transaction basis, or upon other grounds
51determined through the contracting process. At a minimum, the
52system must be capable of:
53     (a)  Determining the taxability of a transaction.
54     (b)  Determining the appropriate tax rate to be applied to
55a 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
58collected to the department.
59     (2)  Disclosure of information under this section shall be
60pursuant to a written agreement between the executive director
61of the department and such vendors. The vendors shall be bound
62by the same requirements of confidentiality as the department.
63Any breach of confidentiality is a misdemeanor of the first
64degree, punishable as provided in s. 775.082 or s. 775.083.
65     (3)  On or before January 1 each year, the department shall
66provide to the Governor, Cabinet, the Speaker of the House of
67Representatives, and the President of the Senate a report on any
68sales and use tax collection and administration system developed
69and implemented pursuant to this section. This report shall
70include information on the number of vendors participating in
71such system, the amount of sales and use tax collected by the
72vendors, and the amount of compensation paid to such vendors.
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T I T L E  A M E N D M E N T
77     Remove line 61 and insert:
78emergency rules; creating s. 212.0507, F.S.; imposing the tax on
79sales or downloads of digital goods after a certain time;
80providing definitions; providing for application of certain
81duties to all dealers including persons subject to the tax on
82sales or downloads of digital goods; requiring the department to
83administer, collect, and enforce the tax on sales or downloads
84of digital goods; creating s. 213.758, F.S.; authorizing the
85department to contract with public or private vendors to develop
86and implement a system for sales and use tax collection and
87administration; providing for the department to retain certain
88ownership rights; requiring the executive director of the
89department to establish vendor compensation; providing criteria;
90specifying system requirements; requiring disclosure of
91information between the department and vendors to be pursuant to
92a written agreement; specifying application of certain
93confidentiality requirements; providing criminal penalties for
94breach of confidentiality; requiring the department to report to
95the Governor, Cabinet, and Legislature; providing report
96requirements; providing appropriations; providing


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