HB 165

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	amending s. 212.03, F.S.; specifying certain facilities
5	that are exempt from the transient rentals tax; amending
6	ss. 212.0306, 212.04, and 212.0506, F.S.; deleting the
7	application of brackets for the calculation of sales and
8	use taxes; amending s. 212.05, F.S.; deleting criteria
9	establishing circumstances under which taxes on the lease
10	or rental of a motor vehicle are due; revising criteria
11	establishing circumstances under which taxes on the sale
12	of a prepaid calling arrangement are due; deleting the
13	application of brackets for the calculation of sales and
14	use taxes; amending s. 212.054, F.S.; limiting the $5,000
15	cap on discretionary sales surtax to the sale of motor
16	vehicles, aircraft, boats, manufactured homes, modular
17	homes, and mobile homes; specifying the time at which
18	changes in surtaxes may take effect; providing criteria to
19	determine the situs of certain sales; providing for
20	databases to identify taxing jurisdictions; providing
21	criteria to hold purchasers harmless for failure to pay
22	the correct amount of tax; holding sellers harmless for
23	failing to collect a tax at a new rate under certain
24	circumstances; amending s. 212.06, F.S.; defining terms;
25	deleting provisions relating to mail-order sales to
26	conform; requiring purchasers of direct mail to use
27	direct-mail forms; providing criteria for determining the
28	location of transactions involving tangible personal
29	property, digital goods, or services and for the lease or
30	rental of tangible personal property; amending s. 212.07,
31	F.S.; conforming a cross-reference; providing for the
32	creation of a taxability matrix; providing immunity from
33	liability for acts in reliance of the taxability matrix;
34	amending s. 212.08, F.S.; revising exemptions from sales
35	and use tax for food and medical products; conforming
36	cross-references; creating s. 212.094, F.S.; providing a
37	procedure for a purchaser to obtain a refund of or credit
38	against tax collected by a dealer; amending s. 212.12,
39	F.S.; authorizing collection allowances for certified
40	service providers and voluntary sellers in accordance with
41	the Streamlined Sales and Use Tax Agreement; providing for
42	the computation of taxes due based on rounding instead of
43	brackets; amending s. 212.17, F.S.; providing additional
44	criteria for a dealer to claim a credit for or obtain a
45	refund of taxes paid relating to worthless accounts;
46	amending s. 212.18, F.S.; authorizing the Department of
47	Revenue to waive the dealer registration fee for
48	applications submitted through the central electronic
49	registration system provided by member states of the
50	Streamlined Sales and Use Tax Agreement; deleting
51	provisions relating to mail-order sales to conform;
52	amending s. 212.20, F.S.; deleting procedures for refunds
53	of tax paid on mail-order sales to conform; creating s.
54	213.052, F.S.; providing for notice of state sales or use
55	tax rate changes; creating s. 213.0521, F.S.; providing
56	the effective date for state sales and use tax rate
57	changes; creating s. 213.215, F.S.; providing amnesty for
58	uncollected or unpaid sales and use taxes for sellers who
59	register under the Streamlined Sales and Use Tax
60	Agreement; providing exceptions to the amnesty; amending
61	s. 213.256, F.S.; providing and revising definitions;
62	providing for entry into agreements with other states to
63	simplify and facilitate compliance with sales tax laws;
64	providing for certification of compliance with agreements;
65	creating s. 213.2562, F.S.; providing for the department
66	to review software submitted to the governing board for
67	certification as a certified automated system; creating s.
68	213.2567, F.S.; providing for the registration of sellers,
69	the certification of a person as a certified service
70	provider, and the certification of a software program as a
71	certified automated system by the governing board under
72	the Streamlined Sales and Use Tax Agreement; declaring
73	legislative intent; providing for the adoption of
74	emergency rules; amending ss. 11.45, 196.012, 202.18,
75	203.01, 212.031, 212.052, 212.055, 212.13, 212.15,
76	213.015, 218.245, 218.65, 288.1045, 288.1169, 551.102, and
77	790.0655, F.S.; conforming cross-references; repealing s.
78	212.0596, F.S., relating to provisions pertaining to the
79	taxation of mail-order sales; providing an effective date.
80
81	Be It Enacted by the Legislature of the State of Florida:
82
83	Section 1.  Section 212.02, Florida Statutes, is amended to
84	read:
85	212.02  Definitions.--The following terms and phrases when
86	used in this chapter have the meanings ascribed to them in this
87	section, except where the context clearly indicates a different
88	meaning. The term:
89	(1)  The term "Admissions" means and includes the net sum
90	of money after deduction of any federal taxes for admitting a
91	person or vehicle or persons to any place of amusement, sport,
92	or recreation or for the privilege of entering or staying in any
93	place of amusement, sport, or recreation, including, but not
94	limited to, theaters, outdoor theaters, shows, exhibitions,
95	games, races, or any place where charge is made by way of sale
96	of tickets, gate charges, seat charges, box charges, season pass
97	charges, cover charges, greens fees, participation fees,
98	entrance fees, or other fees or receipts of anything of value
99	measured on an admission or entrance or length of stay or seat
100	box accommodations in any place where there is any exhibition,
101	amusement, sport, or recreation, and all dues and fees paid to
102	private clubs and membership clubs providing recreational or
103	physical fitness facilities, including, but not limited to,
104	golf, tennis, swimming, yachting, boating, athletic, exercise,
105	and fitness facilities, except physical fitness facilities owned
106	or operated by any hospital licensed under chapter 395.
107	(2)  "Agricultural commodity" means horticultural,
108	aquacultural, poultry and farm products, and livestock and
109	livestock products.
110	(3)  "Agricultural production" means the production of
111	plants and animals useful to humans, including the preparation,
112	planting, cultivating, or harvesting of these products or any
113	other practices necessary to accomplish production through the
114	harvest phase, which includes aquaculture, horticulture,
115	floriculture, viticulture, forestry, dairy, livestock, poultry,
116	bees, and all other forms of farm products and farm production.
117	(4)  "Bundled transaction" means the retail sale of two or
118	more products, except real property and services to real
119	property, in which the products are otherwise distinct and
120	identifiable and the products are sold for one non-itemized
121	price. A bundled transaction does not include the sale of any
122	products in which the sales price varies, or is negotiable,
123	based on the selection by the purchaser of the products included
124	in the transaction.
125	(a)  As used in this subsection, the term:
126	1.  "Distinct and identifiable products" does not include:
127	a.  Packaging, such as containers, boxes, sacks, bags, and
128	bottles or other materials, such as wrapping, labels, tags, and
129	instruction guides, which accompany the retail sale of the
130	products and are incidental or immaterial to the retail sale of
131	the products. Examples of packing that is incidental or
132	immaterial include grocery sacks, shoeboxes, dry cleaning
133	garment bags, and express delivery envelopes and boxes.
134	b.  A product provided free of charge with the required
135	purchase of another product. A product is provided free of
136	charge if the sales price of the product purchased does not vary
137	depending on the inclusion of the product provided free of
138	charge.
139	2.  "One non-itemized price" does not include a price that
140	is separately identified by product on binding sales or other
141	supporting sales-related documentation made available to the
142	customer in paper or electronic form, including, but not limited
143	to, an invoice, bill of sale, receipt, contract, service
144	agreement, lease agreement, periodic notice of rates and
145	services, rate card, or price list.
146	3.  "De minimis" means that the seller's purchase price or
147	sales price of the taxable products is 10 percent or less of the
148	total purchase price or sales price of the bundled products.
149	a.  Sellers shall use the purchase price or sales price of
150	the products to determine if the taxable products are de
151	minimis. Sellers may not use a combination of the purchase price
152	and sales price of the products to determine if the taxable
153	products are de minimis.
154	b.  Sellers shall use the full term of a service contract
155	to determine if the taxable products are de minimis.
156	(b)1.  A transaction that otherwise satisfies the
157	definition of a bundled transaction, as defined in this
158	subsection, is not a bundled transaction if it is:
159	a.  The retail sale of tangible personal property and a
160	service in which the tangible personal property is essential to
161	the use of the service, is provided exclusively in connection
162	with the service, and the true object of the transaction is the
163	service;
164	b.  The retail sale of services in which one service is
165	provided which is essential to the use or receipt of a second
166	service and the first service is provided exclusively in
167	connection with the second service and the true object of the
168	transaction is the second service;
169	c.  A transaction that includes taxable products and
170	nontaxable products and the purchase price or sales price of the
171	taxable products is de minimis; or
172	d.  The retail sale of exempt tangible personal property
173	and taxable personal property in which:
174	(I)  The transaction includes food and food ingredients,
175	drugs, durable medical equipment, mobility-enhancing equipment,
176	over-the-counter drugs, prosthetic devices, or medical supplies;
177	and
178	(II)  The seller's purchase price or sales price of the
179	taxable tangible personal property is 50 percent or less of the
180	total purchase price or sales price of the bundled tangible
181	personal property. Sellers may not use a combination of the
182	purchase price and sales price of the tangible personal property
183	to make the determination required in this paragraph.
184	2.a.  Sellers shall use the purchase price or sales price
185	of the products to determine if the taxable products are de
186	minimis. Sellers may not use a combination of the purchase price
187	and sales price of the products to determine if the taxable
188	products are de minimis.
189	b.  Sellers shall use the full term of a service contract
190	to determine if the taxable products are de minimis.
191	(5)(2)  "Business" means any activity engaged in by any
192	person, or caused to be engaged in by him or her, with the
193	object of private or public gain, benefit, or advantage, either
194	direct or indirect. Except for the sales of any aircraft, boat,
195	mobile home, or motor vehicle, the term "business" shall not be
196	construed in this chapter to include occasional or isolated
197	sales or transactions involving tangible personal property or
198	services by a person who does not hold himself or herself out as
199	engaged in business or sales of unclaimed tangible personal
200	property under s. 717.122, but includes other charges for the
201	sale or rental of tangible personal property, sales of services
202	taxable under this chapter, sales of or charges of admission,
203	communication services, all rentals and leases of living
204	quarters, other than low-rent housing operated under chapter
205	421, sleeping or housekeeping accommodations in hotels,
206	apartment houses, roominghouses, tourist or trailer camps, and
207	all rentals of or licenses in real property, other than low-rent
208	housing operated under chapter 421, all leases or rentals of or
209	licenses in parking lots or garages for motor vehicles, docking
210	or storage spaces for boats in boat docks or marinas as defined
211	in this chapter and made subject to a tax imposed by this
212	chapter. The term "business" shall not be construed in this
213	chapter to include the leasing, subleasing, or licensing of real
214	property by one corporation to another if all of the stock of
215	both such corporations is owned, directly or through one or more
216	wholly owned subsidiaries, by a common parent corporation; the
217	property was in use prior to July 1, 1989, title to the property
218	was transferred after July 1, 1988, and before July 1, 1989,
219	between members of an affiliated group, as defined in s. 1504(a)
220	of the Internal Revenue Code of 1986, which group included both
221	such corporations and there is no substantial change in the use
222	of the property following the transfer of title; the leasing,
223	subleasing, or licensing of the property was required by an
224	unrelated lender as a condition of providing financing to one or
225	more members of the affiliated group; and the corporation to
226	which the property is leased, subleased, or licensed had sales
227	subject to the tax imposed by this chapter of not less than $667
228	million during the most recent 12-month period ended June 30.
229	Any tax on such sales, charges, rentals, admissions, or other
230	transactions made subject to the tax imposed by this chapter
231	shall be collected by the state, county, municipality, any
232	political subdivision, agency, bureau, or department, or other
233	state or local governmental instrumentality in the same manner
234	as other dealers, unless specifically exempted by this chapter.
235	(6)  "Certified service provider" has the same meaning as
236	provided in s. 213.256.
237	(7)(3)  The terms "Cigarettes," "tobacco," or "tobacco
238	products" referred to in this chapter include all such products
239	as are defined or may be hereafter defined by the laws of the
240	state.
241	(8)  "Coin-operated amusement machine" means any machine
242	operated by coin, slug, token, coupon, or similar device for the
243	purposes of entertainment or amusement. The term includes, but
244	is not limited to, coin-operated pinball machines, music
245	machines, juke boxes, mechanical games, video games, arcade
246	games, billiard tables, moving picture viewers, shooting
247	galleries, and all other similar amusement devices.
248	(9)  "Computer" means an electronic device that accepts
249	information in digital or similar form and manipulates such
250	information for a result based on a sequence of instructions.
251	(10)  "Computer software" means a set of coded instructions
252	designed to cause a computer or automatic data processing
253	equipment to perform a task.
254	(11)(4)  "Cost price" means the actual cost of articles of
255	tangible personal property without any deductions therefrom on
256	account of the cost of materials used, labor or service costs,
257	transportation charges, or any expenses whatsoever.
258	(12)  "Delivery charges" means charges by the seller of
259	personal property or services for preparation and delivery to a
260	location designated by the purchaser of such property or
261	services, including, but not limited to, transportation,
262	shipping, postage, handling, crating, and packing. The term does
263	not include the charges for delivery of direct mail if the
264	charges are separately stated on an invoice or similar billing
265	document given to the purchaser. If a shipment includes exempt
266	property and taxable property, the seller shall tax only the
267	percentage of the delivery charge allocated to the taxable
268	property. The seller may allocate the delivery charge by using:
269	(a)  A percentage based on the total sales price of the
270	taxable property compared to the sales price of all property in
271	the shipment; or
272	(b)  A percentage based on the total weight of the taxable
273	property compared to the total weight of all property in the
274	shipment.
275	(13)(5)  The term "Department" means the Department of
276	Revenue.
277	(14)  "Diesel fuel" means any liquid product, gas product,
278	or any combination thereof, which is used in an internal
279	combustion engine or motor to propel any form of vehicle,
280	machine, or mechanical contrivance. The term includes, but is
281	not limited to, all forms of fuel commonly or commercially known
282	or sold as diesel fuel or kerosene. However, the term does not
283	include butane gas, propane gas, or any other form of liquefied
284	petroleum gas or compressed natural gas.
285	(15)  "Direct mail" means printed material delivered or
286	distributed by the United States Postal Service or other
287	delivery service to a mass audience or to addressees on a
288	mailing list provided by the purchaser or at the direction of
289	the purchaser when the cost of the items are not billed directly
290	to the recipients. The term includes tangible personal property
291	supplied directly or indirectly by the purchaser to the direct
292	mail seller for inclusion in the package containing the printed
293	material. The term does not include multiple items of printed
294	material delivered to a single address.
295	(16)  "Electronic" means relating to technology having
296	electrical, digital, magnetic, wireless, optical,
297	electromagnetic, or similar capabilities.
298	(17)(6)  "Enterprise zone" means an area of the state
299	designated pursuant to s. 290.0065. This subsection expires on
300	the date specified in s. 290.016 for the expiration of the
301	Florida Enterprise Zone Act.
302	(18)(7)  "Factory-built building" means a structure
303	manufactured in a manufacturing facility for installation or
304	erection as a finished building; "factory-built building"
305	includes, but is not limited to, residential, commercial,
306	institutional, storage, and industrial structures.
307	(19)  "Farmer" means a person who is directly engaged in
308	the business of producing crops, livestock, or other
309	agricultural commodities. The term includes, but is not limited
310	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
311	cattle ranchers, apiarists, and persons raising fish.
312	(20)  "Forest" means the land stocked by trees of any size
313	used in the production of forest products, or formerly having
314	such tree cover, and not currently developed for nonforest use.
315	(21)(8)  "In this state" or "in the state" means within the
316	state boundaries of Florida as defined in s. 1, Art. II of the
317	State Constitution and includes all territory within these
318	limits owned by or ceded to the United States.
319	(22)(9)  The term "Intoxicating beverages" or "alcoholic
320	beverages" referred to in this chapter includes all such
321	beverages as are so defined or may be hereafter defined by the
322	laws of the state.
323	(23)(10)  "Lease," "let," or "rental" means leasing or
324	renting of living quarters or sleeping or housekeeping
325	accommodations in hotels, apartment houses, roominghouses,
326	tourist or trailer camps and real property, the same being
327	defined as follows:
328	(a)  Every building or other structure kept, used,
329	maintained, or advertised as, or held out to the public to be, a
330	place where sleeping accommodations are supplied for pay to
331	transient or permanent guests or tenants, in which 10 or more
332	rooms are furnished for the accommodation of such guests, and
333	having one or more dining rooms or cafes where meals or lunches
334	are served to such transient or permanent guests; such sleeping
335	accommodations and dining rooms or cafes being conducted in the
336	same building or buildings in connection therewith, shall, for
337	the purpose of this chapter, be deemed a hotel.
338	(b)  Any building, or part thereof, where separate
339	accommodations for two or more families living independently of
340	each other are supplied to transient or permanent guests or
341	tenants shall for the purpose of this chapter be deemed an
342	apartment house.
343	(c)  Every house, boat, vehicle, motor court, trailer
344	court, or other structure or any place or location kept, used,
345	maintained, or advertised as, or held out to the public to be, a
346	place where living quarters or sleeping or housekeeping
347	accommodations are supplied for pay to transient or permanent
348	guests or tenants, whether in one or adjoining buildings, shall
349	for the purpose of this chapter be deemed a roominghouse.
350	(d)  In all hotels, apartment houses, and roominghouses
351	within the meaning of this chapter, the parlor, dining room,
352	sleeping porches, kitchen, office, and sample rooms shall be
353	construed to mean "rooms."
354	(e)  A "tourist camp" is a place where two or more tents,
355	tent houses, or camp cottages are located and offered by a
356	person or municipality for sleeping or eating accommodations,
357	most generally to the transient public for either a direct money
358	consideration or an indirect benefit to the lessor or owner in
359	connection with a related business.
360	(f)  A "trailer camp," "mobile home park," or "recreational
361	vehicle park" is a place where space is offered, with or without
362	service facilities, by any persons or municipality to the public
363	for the parking and accommodation of two or more automobile
364	trailers, mobile homes, or recreational vehicles which are used
365	for lodging, for either a direct money consideration or an
366	indirect benefit to the lessor or owner in connection with a
367	related business, such space being hereby defined as living
368	quarters, and the rental price thereof shall include all service
369	charges paid to the lessor.
370	(g)1.  "Lease," "let," or "rental" also means any transfer
371	of possession or control of tangible personal property for a
372	fixed or indeterminate term for consideration. A clause for a
373	future option to purchase or to extend an agreement does not
374	preclude an agreement from being a lease or rental. This
375	definition shall be used for purposes of the sales and use tax
376	regardless of whether a transaction is characterized as a lease
377	or rental under generally accepted accounting principles, the
378	Internal Revenue Code, the Uniform Commercial Code, or any other
379	provisions of federal, state, or local law. These terms include
380	agreements covering motor vehicles and trailers if the amount of
381	consideration may be increased or decreased by reference to the
382	amount realized upon sale or disposition of the property as
383	provided in 26 U.S.C. s. 7701(h)(1). These terms do not include:
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 does not
390	exceed the greater of $100 or 1 percent of the total required
391	payments; or
392	c.  The provision of tangible personal property along with
393	an operator for a fixed or indeterminate period of time. A
394	condition of this exclusion is that the operator is necessary
395	for the equipment to perform as designed. For the purpose of
396	this sub-subparagraph, an operator must do more than maintain,
397	inspect, or set up the tangible personal property the leasing or
398	rental of tangible personal property and the possession or use
399	thereof by the lessee or rentee for a consideration, without
400	transfer of the title of such property, except as expressly
401	provided to the contrary herein.
402	2.  The term "Lease," "let," or "rental" does not include
403	mean hourly, daily, or mileage charges, to the extent that such
404	charges are subject to the jurisdiction of the United States
405	Interstate Commerce Commission, if when such charges are paid by
406	reason of the presence of railroad cars owned by another on the
407	tracks of the taxpayer, or charges made pursuant to car service
408	agreements.
409	3.  The term "Lease," "let," "rental," or "license" does
410	not include payments made to an owner of high-voltage bulk
411	transmission facilities in connection with the possession or
412	control of such facilities by a regional transmission
413	organization, independent system operator, or similar entity
414	under the jurisdiction of the Federal Energy Regulatory
415	Commission. However, where two taxpayers, in connection with the
416	interchange of facilities, rent or lease property, each to the
417	other, for use in providing or furnishing any of the services
418	mentioned in s. 166.231, the term "lease or rental" means only
419	the net amount of rental involved.
420	(h)  "Real property" means the surface land, improvements
421	thereto, and fixtures, and is synonymous with "realty" and "real
422	estate."
423	(i)  "License," as used in this chapter with reference to
424	the use of real property, means the granting of a privilege to
425	use or occupy a building or a parcel of real property for any
426	purpose.
427	(j)  Privilege, franchise, or concession fees, or fees for
428	a license to do business, paid to an airport are not payments
429	for leasing, letting, renting, or granting a license for the use
430	of real property.
431	(24)  "Livestock" includes all animals of the equine,
432	bovine, or swine class, including goats, sheep, mules, horses,
433	hogs, cattle, ostriches, and other grazing animals raised for
434	commercial purposes. The term also includes fish raised for
435	commercial purposes.
436	(25)(a)  "Model 1 seller" has the same meaning as provided
437	in s. 213.256.
438	(b)  "Model 2 seller" has the same meaning as provided in
439	s. 213.256.
440	(c)  "Model 3 seller" has the same meaning as provided in
441	s. 213.256.
442	(26)(11)  "Motor fuel" means and includes what is commonly
443	known and sold as gasoline and fuels containing a mixture of
444	gasoline and other products.
445	(27)(12)  "Person" includes any individual, firm,
446	copartnership, joint adventure, association, corporation,
447	estate, trust, business trust, receiver, syndicate, or other
448	group or combination acting as a unit and also includes any
449	political subdivision, municipality, state agency, bureau, or
450	department and includes the plural as well as the singular
451	number.
452	(28)  "Power farm equipment" means moving or stationary
453	equipment that contains within itself the means for its own
454	propulsion or power and moving or stationary equipment that is
455	dependent upon an external power source to perform its
456	functions.
457	(29)  "Prewritten computer software" means computer
458	software, including prewritten upgrades, which is not designed
459	and developed by the author or other creator to the
460	specifications of a specific purchaser. The combining of two or
461	more prewritten computer software programs or prewritten
462	portions of such programs does not cause the combination to be
463	other than prewritten computer software. Prewritten computer
464	software includes software designed and developed by the author
465	or other creator to the specifications of a specific purchaser
466	when such software is sold to a person other than the specific
467	purchaser. Where a person modifies or enhances computer software
468	of which the person is not the author or creator, the person
469	shall be deemed to be the author or creator only of such
470	person's modifications or enhancements. Prewritten computer
471	software or a prewritten portion of such software which is
472	modified or enhanced to any degree, if such modification or
473	enhancement is designed and developed to the specifications of a
474	specific purchaser, remains prewritten computer software.
475	However, prewritten computer software does not include software
476	that has been modified or enhanced for a particular purchaser if
477	the charge for the enhancement is reasonable and separately
478	stated on the invoice or other statement of price given to the
479	purchaser.
480	(30)  "Product transferred electronically" means a product,
481	except computer software, which was obtained by a purchaser by
482	means other than the purchase of tangible storage media.
483	(31)  "Qualified aircraft" means any aircraft having a
484	maximum certified takeoff weight of less than 10,000 pounds and
485	equipped with twin turbofan engines that meet Stage IV noise
486	requirements which is used by a business operating as an on-
487	demand air carrier under Federal Aviation Administration
488	Regulation Title 14, chapter I, part 135, Code of Federal
489	Regulations, which owns or leases and operates a fleet of at
490	least 25 of such aircraft in this state.
491	(32)(13)  "Retailer" means and includes every person
492	engaged in the business of making sales at retail or for
493	distribution, or use, or consumption, or storage to be used or
494	consumed in this state.
495	(33)(14)(a)  "Retail sale" or a "sale at retail" means a
496	sale to a consumer or to any person for any purpose other than
497	for resale in the form of tangible personal property or services
498	taxable under this chapter, and includes all such transactions
499	that may be made in lieu of retail sales or sales at retail. A
500	sale for resale includes a sale of qualifying property. As used
501	in this paragraph, the term "qualifying property" means tangible
502	personal property, other than electricity, which is used or
503	consumed by a government contractor in the performance of a
504	qualifying contract as defined in s. 212.08(17)(c), to the
505	extent that the cost of the property is allocated or charged as
506	a direct item of cost to such contract, title to which property
507	vests in or passes to the government under the contract. The
508	term "government contractor" includes prime contractors and
509	subcontractors. As used in this paragraph, a cost is a "direct
510	item of cost" if it is a "direct cost" as defined in 48 C.F.R.
511	s. 9904.418-30(a)(2), or similar successor provisions, including
512	costs identified specifically with a particular contract.
513	(b)  The terms "Retail sales," "sales at retail," "use,"
514	"storage," and "consumption" include the sale, use, storage, or
515	consumption of all tangible advertising materials imported or
516	caused to be imported into this state. Tangible advertising
517	material includes displays, display containers, brochures,
518	catalogs, price lists, point-of-sale advertising, and technical
519	manuals or any tangible personal property which does not
520	accompany the product to the ultimate consumer.
521	(c)  "Retail sales," "sale at retail," "use," "storage,"
522	and "consumption" do not include materials, containers, labels,
523	sacks, bags, or similar items intended to accompany a product
524	sold to a customer without which delivery of the product would
525	be impracticable because of the character of the contents and be
526	used one time only for packaging tangible personal property for
527	sale or for the convenience of the customer or for packaging in
528	the process of providing a service taxable under this chapter.
529	When a separate charge for packaging materials is made, the
530	charge shall be considered part of the sales price or rental
531	charge for purposes of determining the applicability of tax. The
532	terms do not include the sale, use, storage, or consumption of
533	industrial materials, including chemicals and fuels except as
534	provided herein, for future processing, manufacture, or
535	conversion into articles of tangible personal property for
536	resale when such industrial materials, including chemicals and
537	fuels except as provided herein, become a component or
538	ingredient of the finished product. However, the terms include
539	the sale, use, storage, or consumption of tangible personal
540	property, including machinery and equipment or parts thereof,
541	purchased electricity, and fuels used to power machinery, when
542	such items are used and dissipated in fabricating, converting,
543	or processing tangible personal property for sale, even though
544	they may become ingredients or components of the tangible
545	personal property for sale through accident, wear, tear,
546	erosion, corrosion, or similar means. The terms do not include
547	the sale of materials to a registered repair facility for use in
548	repairing a motor vehicle, airplane, or boat, when such
549	materials are incorporated into and sold as part of the repair.
550	Such a sale shall be deemed a purchase for resale by the repair
551	facility, even though every material is not separately stated or
552	separately priced on the repair invoice.
553	(d)  "Gross sales" means the sum total of all sales of
554	tangible personal property as defined herein, without any
555	deduction whatsoever of any kind or character, except as
556	provided in this chapter.
557	(e)  The term "Retail sale" includes a mail order sale, as
558	defined in s. 212.0596(1).
559	(34)(15)  "Sale" means and includes:
560	(a)  Any transfer of title or possession, or both,
561	exchange, barter, license, lease, or rental, conditional or
562	otherwise, in any manner or by any means whatsoever, of tangible
563	personal property for a consideration.
564	(b)  The rental of living quarters or sleeping or
565	housekeeping accommodations in hotels, apartment houses or
566	roominghouses, or tourist or trailer camps, as hereinafter
567	defined in this chapter.
568	(c)  The producing, fabricating, processing, printing, or
569	imprinting of tangible personal property for a consideration for
570	consumers who furnish either directly or indirectly the
571	materials used in the producing, fabricating, processing,
572	printing, or imprinting.
573	(d)  The furnishing, preparing, or serving for a
574	consideration of any tangible personal property for consumption
575	on or off the premises of the person furnishing, preparing, or
576	serving such tangible personal property which includes the sale
577	of meals or prepared food by an employer to his or her
578	employees.
579	(e)  A transaction whereby the possession of property is
580	transferred but the seller retains title as security for the
581	payment of the price.
582	(35)(a)(16)  "Sales price" applies to the measure subject
583	to the tax imposed by this chapter and means the total amount of
584	consideration, including cash, credit, property, and services,
585	for which tangible personal property or personal services are
586	sold, leased, or rented, valued in money, whether received in
587	money or otherwise, without any deduction for the following:
588	1.  The seller's cost of the property sold;
589	2.  The cost of materials used, labor or service cost,
590	interest, losses, all costs of transportation to the seller, all
591	taxes imposed on the seller, and any other expense of the
592	seller;
593	3.  Charges by the seller for any services necessary to
594	complete the sale, other than delivery and installation charges;
595	4.  Delivery charges; or
596	5.  Installation charges.
597	(b)  "Sales price" does not include:
598	1.  Trade-ins allowed and taken at the time of sale if the
599	amount is separately stated on the invoice, bill of sale, or
600	similar document given to the purchaser;
601	2.  Discounts, including cash, term, or coupons, which are
602	not reimbursed by a third party, are allowed by a seller, and
603	taken by a purchaser at the time of sale;
604	3.  Interest, financing, and carrying charges from credit
605	extended on the sale of personal property or services, if the
606	amount is separately stated on the invoice, bill of sale, or
607	similar document given to the purchaser;
608	4.  Any taxes legally imposed directly on the consumer
609	which are separately stated on the invoice, bill of sale, or
610	similar document given to the purchaser; or means the total
611	amount paid for tangible personal property, including any
612	services that are a part of the sale, valued in money, whether
613	paid in money or otherwise, and includes any amount for which
614	credit is given to the purchaser by the seller, without any
615	deduction therefrom on account of the cost of the property sold,
616	the cost of materials used, labor or service cost, interest
617	charged, losses, or any other expense whatsoever. "Sales price"
618	also includes the consideration for a transaction which requires
619	both labor and material to alter, remodel, maintain, adjust, or
620	repair tangible personal property. Trade-ins or discounts
621	allowed and taken at the time of sale shall not be included
622	within the purview of this subsection. "Sales price" also
623	includes the full face value of any coupon used by a purchaser
624	to reduce the price paid to a retailer for an item of tangible
625	personal property; where the retailer will be reimbursed for
626	such coupon, in whole or in part, by the manufacturer of the
627	item of tangible personal property; or whenever it is not
628	practicable for the retailer to determine, at the time of sale,
629	the extent to which reimbursement for the coupon will be made.
630	The term "sales price" does not include federal excise taxes
631	imposed upon the retailer on the sale of tangible personal
632	property. The term "sales price" does include federal
633	manufacturers' excise taxes, even if the federal tax is listed
634	as a separate item on the invoice. To the extent required by
635	federal law, the term "sales price" does not include
636	5.  Charges for Internet access services which are not
637	itemized on the customer's bill, but which can be reasonably
638	identified from the selling dealer's books and records kept in
639	the regular course of business. The dealer may support the
640	allocation of charges with books and records kept in the regular
641	course of business covering the dealer's entire service area,
642	including territories outside this state.
643	(36)  "Sea trial" means a voyage for the purpose of testing
644	repair or modification work, which is in length and scope
645	reasonably necessary to test repairs or modifications, or a
646	voyage for the purpose of ascertaining the seaworthiness of a
647	vessel. If the sea trial is to test repair or modification work,
648	the owner or repair facility shall certify, in a form required
649	by the department, what repairs have been tested. The owner and
650	the repair facility may also be required to certify that the
651	length and scope of the voyage were reasonably necessary to test
652	the repairs or modifications.
653	(37)  "Seller" means a person making sales, leases, or
654	rentals of personal property or services.
655	(38)  "Solar energy system" means the equipment and
656	requisite hardware that provide and are used for collecting,
657	transferring, converting, storing, or using incident solar
658	energy for water heating, space heating, cooling, or other
659	applications that would otherwise require the use of a
660	conventional source of energy such as petroleum products,
661	natural gas, manufactured gas, or electricity.
662	(39)  "Space flight" means any flight designed for
663	suborbital, orbital, or interplanetary travel of a space
664	vehicle, satellite, or station of any kind.
665	(40)  "Spaceport activities" means activities directed or
666	sponsored by Space Florida on spaceport territory pursuant to
667	its powers and responsibilities under the Space Florida Act.
668	(17)  "Diesel fuel" means any liquid product, gas product,
669	or combination thereof used in an internal combustion engine or
670	motor to propel any form of vehicle, machine, or mechanical
671	contrivance. This term includes, but is not limited to, all
672	forms of fuel commonly or commercially known or sold as diesel
673	fuel or kerosene. However, the term "diesel fuel" does not
674	include butane gas, propane gas, or any other form of liquefied
675	petroleum gas or compressed natural gas.
676	(41)(18)  "Storage" means and includes any keeping or
677	retention in this state of tangible personal property for use or
678	consumption in this state or for any purpose other than sale at
679	retail in the regular course of business.
680	(42)  "Streamlined Sales and Use Tax Agreement" has the
681	same meaning as in s. 213.256.
682	(43)(19)  "Tangible personal property" means and includes
683	personal property which may be seen, weighed, measured, or
684	touched or is in any manner perceptible to the senses, including
685	electric power or energy, water, gas, steam, prewritten computer
686	software, boats, motor vehicles and mobile homes as defined in
687	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
688	other types of vehicles. The term "tangible personal property"
689	does not include stocks, bonds, notes, insurance, or other
690	obligations or securities, any product transferred
691	electronically, or pari-mutuel tickets sold or issued under the
692	racing laws of the state.
693	(44)(20)  "Use" means and includes the exercise of any
694	right or power over tangible personal property incident to the
695	ownership thereof, or interest therein, except that it does not
696	include the sale at retail of that property in the regular
697	course of business. The term "use" does not include:
698	(a)  The loan of an automobile by a motor vehicle dealer to
699	a high school for use in its driver education and safety
700	program. The term "use" does not include; or
701	(b)  A contractor's use of "qualifying property" as defined
702	by paragraph (33)(a) paragraph (14)(a).
703	(45)(21)  The term "Use tax" referred to in this chapter
704	includes the use, the consumption, the distribution, and the
705	storage as herein defined.
706	(46)  "Voluntary seller" or "volunteer seller" means a
707	seller that is not required to register in this state to collect
708	the tax imposed by this chapter.
709	(22)  "Spaceport activities" means activities directed or
710	sponsored by Space Florida on spaceport territory pursuant to
711	its powers and responsibilities under the Space Florida Act.
712	(23)  "Space flight" means any flight designed for
713	suborbital, orbital, or interplanetary travel of a space
714	vehicle, satellite, or station of any kind.
715	(24)  "Coin-operated amusement machine" means any machine
716	operated by coin, slug, token, coupon, or similar device for the
717	purposes of entertainment or amusement. The term includes, but
718	is not limited to, coin-operated pinball machines, music
719	machines, juke boxes, mechanical games, video games, arcade
720	games, billiard tables, moving picture viewers, shooting
721	galleries, and all other similar amusement devices.
722	(25)  "Sea trial" means a voyage for the purpose of testing
723	repair or modification work, which is in length and scope
724	reasonably necessary to test repairs or modifications, or a
725	voyage for the purpose of ascertaining the seaworthiness of a
726	vessel. If the sea trial is to test repair or modification work,
727	the owner or repair facility shall certify, in a form required
728	by the department, what repairs have been tested. The owner and
729	the repair facility may also be required to certify that the
730	length and scope of the voyage were reasonably necessary to test
731	the repairs or modifications.
732	(26)  "Solar energy system" means the equipment and
733	requisite hardware that provide and are used for collecting,
734	transferring, converting, storing, or using incident solar
735	energy for water heating, space heating, cooling, or other
736	applications that would otherwise require the use of a
737	conventional source of energy such as petroleum products,
738	natural gas, manufactured gas, or electricity.
739	(27)  "Agricultural commodity" means horticultural,
740	aquacultural, poultry and farm products, and livestock and
741	livestock products.
742	(28)  "Farmer" means a person who is directly engaged in
743	the business of producing crops, livestock, or other
744	agricultural commodities. The term includes, but is not limited
745	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
746	cattle ranchers, apiarists, and persons raising fish.
747	(29)  "Livestock" includes all animals of the equine,
748	bovine, or swine class, including goats, sheep, mules, horses,
749	hogs, cattle, ostriches, and other grazing animals raised for
750	commercial purposes. The term "livestock" shall also include
751	fish raised for commercial purposes.
752	(30)  "Power farm equipment" means moving or stationary
753	equipment that contains within itself the means for its own
754	propulsion or power and moving or stationary equipment that is
755	dependent upon an external power source to perform its
756	functions.
757	(31)  "Forest" means the land stocked by trees of any size
758	used in the production of forest products, or formerly having
759	such tree cover, and not currently developed for nonforest use.
760	(32)  "Agricultural production" means the production of
761	plants and animals useful to humans, including the preparation,
762	planting, cultivating, or harvesting of these products or any
763	other practices necessary to accomplish production through the
764	harvest phase, and includes aquaculture, horticulture,
765	floriculture, viticulture, forestry, dairy, livestock, poultry,
766	bees, and any and all forms of farm products and farm
767	production.
768	(33)  "Qualified aircraft" means any aircraft having a
769	maximum certified takeoff weight of less than 10,000 pounds and
770	equipped with twin turbofan engines that meet Stage IV noise
771	requirements that is used by a business operating as an on-
772	demand air carrier under Federal Aviation Administration
773	Regulation Title 14, chapter I, part 135, Code of Federal
774	Regulations, that owns or leases and operates a fleet of at
775	least 25 of such aircraft in this state.
776	Section 2.  Paragraph (c) of subsection (7) of section
777	212.03, Florida Statutes, is amended to read:
778	212.03  Transient rentals tax; rate, procedure,
779	enforcement, exemptions.--
780	(7)
781	(c)  The rental of facilities in a trailer camp, mobile
782	home park, or recreational vehicle park facilities, as defined
783	in s. 212.02(23)(10)(f), which are intended primarily for rental
784	as a principal or permanent place of residence is exempt from
785	the tax imposed by this chapter. The rental of such facilities
786	that primarily serve transient guests is not exempt by this
787	subsection. In the application of this law, or in making any
788	determination against the exemption, the department shall
789	consider the facility as primarily serving transient guests
790	unless the facility owner makes a verified declaration on a form
791	prescribed by the department that more than half of the total
792	rental units available are occupied by tenants who have a
793	continuous residence in excess of 3 months. The owner of a
794	facility declared to be exempt by this paragraph must make a
795	determination of the taxable status of the facility at the end
796	of the owner's accounting year using any consecutive 3-month
797	period at least one month of which is in the accounting year.
798	The owner must use a selected consecutive 3-month period during
799	each annual redetermination. In the event that an exempt
800	facility no longer qualifies for exemption by this paragraph,
801	the owner must notify the department on a form prescribed by the
802	department by the 20th day of the first month of the owner's
803	next succeeding accounting year that the facility no longer
804	qualifies for such exemption. The tax levied by this section
805	shall apply to the rental of facilities that no longer qualify
806	for exemption under this paragraph beginning the first day of
807	the owner's next succeeding accounting year. The provisions of
808	this paragraph do not apply to mobile home lots regulated under
809	chapter 723.
810	Section 3.  Subsection (6) of section 212.0306, Florida
811	Statutes, is amended to read:
812	212.0306  Local option food and beverage tax; procedure for
813	levying; authorized uses; administration.--
814	(6)  Any county levying a tax authorized by this section
815	must locally administer the tax using the powers and duties
816	enumerated for local administration of the tourist development
817	tax by s. 125.0104, 1992 Supplement to the Florida Statutes
818	1991. The county's ordinance shall also provide for brackets
819	applicable to taxable transactions.
820	Section 4.  Paragraph (b) of subsection (1) of section
821	212.04, Florida Statutes, is amended to read:
822	212.04  Admissions tax; rate, procedure, enforcement.--
823	(1)
824	(b)  For the exercise of such privilege, a tax is levied at
825	the rate of 6 percent of sales price, or the actual value
826	received from such admissions, which 6 percent shall be added to
827	and collected with all such admissions from the purchaser
828	thereof, and such tax shall be paid for the exercise of the
829	privilege as defined in the preceding paragraph. Each ticket
830	must show on its face the actual sales price of the admission,
831	or each dealer selling the admission must prominently display at
832	the box office or other place where the admission charge is made
833	a notice disclosing the price of the admission, and the tax
834	shall be computed and collected on the basis of the actual price
835	of the admission charged by the dealer. The sale price or actual
836	value of admission shall, for the purpose of this chapter, be
837	that price remaining after deduction of federal taxes and state
838	or locally imposed or authorized seat surcharges, taxes, or
839	fees, if any, imposed upon such admission. The sale price or
840	actual value does not include separately stated ticket service
841	charges that are imposed by a facility ticket office or a
842	ticketing service and added to a separately stated, established
843	ticket price. The rate of tax on each admission shall be
844	according to the brackets established by s. 212.12(9).
845	Section 5.  Subsections (6) through (11) of section
846	212.0506, Florida Statutes, are amended to read:
847	212.0506  Taxation of service warranties.--
848	(6)  This tax shall be due and payable according to the
849	brackets set forth in s. 212.12.
850	(6)(7)  This tax shall not apply to any portion of the
851	consideration received by any person in connection with the
852	issuance of any service warranty contract upon which such person
853	is required to pay any premium tax imposed under the Florida
854	Insurance Code or under s. 634.313(1).
855	(7)(8)  If a transaction involves both the issuance of a
856	service warranty that is subject to such tax and the issuance of
857	a warranty, guaranty, extended warranty or extended guaranty,
858	contract, agreement, or other written promise that is not
859	subject to such tax, the consideration shall be separately
860	identified and stated with respect to the taxable and nontaxable
861	portions of the transaction. If the consideration is separately
862	apportioned and identified in good faith, such tax shall apply
863	to the transaction to the extent that the consideration received
864	or to be received in connection with the transaction is payment
865	for a service warranty subject to such tax. If the consideration
866	is not apportioned in good faith, the department may reform the
867	contract; such reformation by the department is to be considered
868	prima facie correct, and the burden to show the contrary rests
869	upon the dealer. If the consideration for such a transaction is
870	not separately identified and stated, the entire transaction is
871	taxable.
872	(8)(9)  Any claim which arises under a service warranty
873	taxable under this section, which claim is paid directly by the
874	person issuing such warranty, is not subject to any tax imposed
875	under this chapter.
876	(9)(10)  Materials and supplies used in the performance of
877	a factory or manufacturer's warranty are exempt if the contract
878	is furnished at no extra charge with the equipment guaranteed
879	thereunder and such materials and supplies are paid for by the
880	factory or manufacturer.
881	(10)(11)  Any duties imposed by this chapter upon dealers
882	of tangible personal property with respect to collecting and
883	remitting taxes; making returns; keeping books, records, and
884	accounts; and complying with the rules and regulations of the
885	department apply to all dealers as defined in s. 212.06(2)(l).
886	Section 6.  Section 212.05, Florida Statutes, is amended to
887	read:
888	212.05  Sales, storage, use tax.--It is hereby declared to
889	be the legislative intent that every person is exercising a
890	taxable privilege who engages in the business of selling
891	tangible personal property at retail in this state, including
892	the business of making mail order sales, or who rents or
893	furnishes any of the things or services taxable under this
894	chapter, or who stores for use or consumption in this state any
895	item or article of tangible personal property as defined herein
896	and who leases or rents such property within the state.
897	(1)  For the exercise of such privilege, a tax is levied on
898	each taxable transaction or incident, which tax is due and
899	payable as follows:
900	(a)1.a.  At the rate of 6 percent of the sales price of
901	each item or article of tangible personal property when sold at
902	retail in this state, computed on each taxable sale for the
903	purpose of remitting the amount of tax due the state, and
904	including each and every retail sale.
905	b.  Each occasional or isolated sale of an aircraft, boat,
906	mobile home, or motor vehicle of a class or type which is
907	required to be registered, licensed, titled, or documented in
908	this state or by the United States Government shall be subject
909	to tax at the rate provided in this paragraph. The department
910	shall by rule adopt any nationally recognized publication for
911	valuation of used motor vehicles as the reference price list for
912	any used motor vehicle which is required to be licensed pursuant
913	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
914	party to an occasional or isolated sale of such a vehicle
915	reports to the tax collector a sales price which is less than 80
916	percent of the average loan price for the specified model and
917	year of such vehicle as listed in the most recent reference
918	price list, the tax levied under this paragraph shall be
919	computed by the department on such average loan price unless the
920	parties to the sale have provided to the tax collector an
921	affidavit signed by each party, or other substantial proof,
922	stating the actual sales price. Any party to such sale who
923	reports a sales price less than the actual sales price is guilty
924	of a misdemeanor of the first degree, punishable as provided in
925	s. 775.082 or s. 775.083. The department shall collect or
926	attempt to collect from such party any delinquent sales taxes.
927	In addition, such party shall pay any tax due and any penalty
928	and interest assessed plus a penalty equal to twice the amount
929	of the additional tax owed. Notwithstanding any other provision
930	of law, the Department of Revenue may waive or compromise any
931	penalty imposed pursuant to this subparagraph.
932	2.  This paragraph does not apply to the sale of a boat or
933	aircraft by or through a registered dealer under this chapter to
934	a purchaser who, at the time of taking delivery, is a
935	nonresident of this state, does not make his or her permanent
936	place of abode in this state, and is not engaged in carrying on
937	in this state any employment, trade, business, or profession in
938	which the boat or aircraft will be used in this state, or is a
939	corporation none of the officers or directors of which is a
940	resident of, or makes his or her permanent place of abode in,
941	this state, or is a noncorporate entity that has no individual
942	vested with authority to participate in the management,
943	direction, or control of the entity's affairs who is a resident
944	of, or makes his or her permanent abode in, this state. For
945	purposes of this exemption, either a registered dealer acting on
946	his or her own behalf as seller, a registered dealer acting as
947	broker on behalf of a seller, or a registered dealer acting as
948	broker on behalf of the purchaser may be deemed to be the
949	selling dealer. This exemption shall not be allowed unless:
950	a.  The purchaser removes a qualifying boat, as described
951	in sub-subparagraph f., from the state within 90 days after the
952	date of purchase or extension, or the purchaser removes a
953	nonqualifying boat or an aircraft from this state within 10 days
954	after the date of purchase or, when the boat or aircraft is
955	repaired or altered, within 20 days after completion of the
956	repairs or alterations;
957	b.  The purchaser, within 30 days from the date of
958	departure, shall provide the department with written proof that
959	the purchaser licensed, registered, titled, or documented the
960	boat or aircraft outside the state. If such written proof is
961	unavailable, within 30 days the purchaser shall provide proof
962	that the purchaser applied for such license, title,
963	registration, or documentation. The purchaser shall forward to
964	the department proof of title, license, registration, or
965	documentation upon receipt;
966	c.  The purchaser, within 10 days of removing the boat or
967	aircraft from Florida, shall furnish the department with proof
968	of removal in the form of receipts for fuel, dockage, slippage,
969	tie-down, or hangaring from outside of Florida. The information
970	so provided must clearly and specifically identify the boat or
971	aircraft;
972	d.  The selling dealer, within 5 days of the date of sale,
973	shall provide to the department a copy of the sales invoice,
974	closing statement, bills of sale, and the original affidavit
975	signed by the purchaser attesting that he or she has read the
976	provisions of this section;
977	e.  The seller makes a copy of the affidavit a part of his
978	or her record for as long as required by s. 213.35; and
979	f.  Unless the nonresident purchaser of a boat of 5 net
980	tons of admeasurement or larger intends to remove the boat from
981	this state within 10 days after the date of purchase or when the
982	boat is repaired or altered, within 20 days after completion of
983	the repairs or alterations, the nonresident purchaser shall
984	apply to the selling dealer for a decal which authorizes 90 days
985	after the date of purchase for removal of the boat. The
986	nonresident purchaser of a qualifying boat may apply to the
987	selling dealer within 60 days after the date of purchase for an
988	extension decal that authorizes the boat to remain in this state
989	for an additional 90 days, but not more than a total of 180
990	days, before the nonresident purchaser is required to pay the
991	tax imposed by this chapter. The department is authorized to
992	issue decals in advance to dealers. The number of decals issued
993	in advance to a dealer shall be consistent with the volume of
994	the dealer's past sales of boats which qualify under this sub-
995	subparagraph. The selling dealer or his or her agent shall mark
996	and affix the decals to qualifying boats in the manner
997	prescribed by the department, prior to delivery of the boat.
998	(I)  The department is hereby authorized to charge dealers
999	a fee sufficient to recover the costs of decals issued, except
1000	the extension decal shall cost $425.
1001	(II)  The proceeds from the sale of decals will be
1002	deposited into the administrative trust fund.
1003	(III)  Decals shall display information to identify the
1004	boat as a qualifying boat under this sub-subparagraph,
1005	including, but not limited to, the decal's date of expiration.
1006	(IV)  The department is authorized to require dealers who
1007	purchase decals to file reports with the department and may
1008	prescribe all necessary records by rule. All such records are
1009	subject to inspection by the department.
1010	(V)  Any dealer or his or her agent who issues a decal
1011	falsely, fails to affix a decal, mismarks the expiration date of
1012	a decal, or fails to properly account for decals will be
1013	considered prima facie to have committed a fraudulent act to
1014	evade the tax and will be liable for payment of the tax plus a
1015	mandatory penalty of 200 percent of the tax, and shall be liable
1016	for fine and punishment as provided by law for a conviction of a
1017	misdemeanor of the first degree, as provided in s. 775.082 or s.
1018	775.083.
1019	(VI)  Any nonresident purchaser of a boat who removes a
1020	decal prior to permanently removing the boat from the state, or
1021	defaces, changes, modifies, or alters a decal in a manner
1022	affecting its expiration date prior to its expiration, or who
1023	causes or allows the same to be done by another, will be
1024	considered prima facie to have committed a fraudulent act to
1025	evade the tax and will be liable for payment of the tax plus a
1026	mandatory penalty of 200 percent of the tax, and shall be liable
1027	for fine and punishment as provided by law for a conviction of a
1028	misdemeanor of the first degree, as provided in s. 775.082 or s.
1029	775.083.
1030	(VII)  The department is authorized to adopt rules
1031	necessary to administer and enforce this subparagraph and to
1032	publish the necessary forms and instructions.
1033	(VIII)  The department is hereby authorized to adopt
1034	emergency rules pursuant to s. 120.54(4) to administer and
1035	enforce the provisions of this subparagraph.
1036
1037	If the purchaser fails to remove the qualifying boat from this
1038	state within the maximum 180 days after purchase or a
1039	nonqualifying boat or an aircraft from this state within 10 days
1040	after purchase or, when the boat or aircraft is repaired or
1041	altered, within 20 days after completion of such repairs or
1042	alterations, or permits the boat or aircraft to return to this
1043	state within 6 months from the date of departure, or if the
1044	purchaser fails to furnish the department with any of the
1045	documentation required by this subparagraph within the
1046	prescribed time period, the purchaser shall be liable for use
1047	tax on the cost price of the boat or aircraft and, in addition
1048	thereto, payment of a penalty to the Department of Revenue equal
1049	to the tax payable. This penalty shall be in lieu of the penalty
1050	imposed by s. 212.12(2) and is mandatory and shall not be waived
1051	by the department. The maximum 180-day period following the sale
1052	of a qualifying boat tax-exempt to a nonresident may not be
1053	tolled for any reason. Notwithstanding other provisions of this
1054	paragraph to the contrary, an aircraft purchased in this state
1055	under the provisions of this paragraph may be returned to this
1056	state for repairs within 6 months after the date of its
1057	departure without being in violation of the law and without
1058	incurring liability for the payment of tax or penalty on the
1059	purchase price of the aircraft if the aircraft is removed from
1060	this state within 20 days after the completion of the repairs
1061	and if such removal can be demonstrated by invoices for fuel,
1062	tie-down, hangar charges issued by out-of-state vendors or
1063	suppliers, or similar documentation.
1064	(b)  At the rate of 6 percent of the cost price of each
1065	item or article of tangible personal property when the same is
1066	not sold but is used, consumed, distributed, or stored for use
1067	or consumption in this state; however, for tangible property
1068	originally purchased exempt from tax for use exclusively for
1069	lease and which is converted to the owner's own use, tax may be
1070	paid on the fair market value of the property at the time of
1071	conversion. If the fair market value of the property cannot be
1072	determined, use tax at the time of conversion shall be based on
1073	the owner's acquisition cost. Under no circumstances may the
1074	aggregate amount of sales tax from leasing the property and use
1075	tax due at the time of conversion be less than the total sales
1076	tax that would have been due on the original acquisition cost
1077	paid by the owner.
1078	(c)  At the rate of 6 percent of the gross proceeds derived
1079	from the lease or rental of tangible personal property, as
1080	defined herein; however, the following special provisions apply
1081	to the lease or rental of motor vehicles:
1082	1.  When a motor vehicle is leased or rented for a period
1083	of less than 12 months:
1084	a.  If the motor vehicle is rented in Florida, the entire
1085	amount of such rental is taxable, even if the vehicle is dropped
1086	off in another state.
1087	b.  If the motor vehicle is rented in another state and
1088	dropped off in Florida, the rental is exempt from Florida tax.
1089	2.  Except as provided in subparagraph 3., for the lease or
1090	rental of a motor vehicle for a period of not less than 12
1091	months, sales tax is due on the lease or rental payments if the
1092	vehicle is registered in this state; provided, however, that no
1093	tax shall be due if the taxpayer documents use of the motor
1094	vehicle outside this state and tax is being paid on the lease or
1095	rental payments in another state.
1096	3.  The tax imposed by this chapter does not apply to the
1097	lease or rental of a commercial motor vehicle as defined in s.
1098	316.003(66)(a) to one lessee or rentee for a period of not less
1099	than 12 months when tax was paid on the purchase price of such
1100	vehicle by the lessor. To the extent tax was paid with respect
1101	to the purchase of such vehicle in another state, territory of
1102	the United States, or the District of Columbia, the Florida tax
1103	payable shall be reduced in accordance with the provisions of s.
1104	212.06(7). This subparagraph shall only be available when the
1105	lease or rental of such property is an established business or
1106	part of an established business or the same is incidental or
1107	germane to such business.
1108	(d)  At the rate of 6 percent of the lease or rental price
1109	paid by a lessee or rentee, or contracted or agreed to be paid
1110	by a lessee or rentee, to the owner of the tangible personal
1111	property.
1112	(e)1.  At the rate of 6 percent on charges for:
1113	a.  Prepaid calling arrangements. The tax on charges for
1114	prepaid calling arrangements shall be collected at the time of
1115	sale and remitted by the selling dealer.
1116	(I)  "Prepaid calling arrangement" means the separately
1117	stated retail sale by advance payment of communications services
1118	that consist exclusively of telephone calls originated by using
1119	an access number, authorization code, or other means that may be
1120	manually, electronically, or otherwise entered and that are sold
1121	in predetermined units or dollars whose number declines with use
1122	in a known amount.
1123	(II)  The sale or recharge of the prepaid calling
1124	arrangement is deemed to take place in accordance with s.
1125	212.06(17)(d) If the sale or recharge of the prepaid calling
1126	arrangement does not take place at the dealer's place of
1127	business, it shall be deemed to take place at the customer's
1128	shipping address or, if no item is shipped, at the customer's
1129	address or the location associated with the customer's mobile
1130	telephone number.
1131	(III)  The sale or recharge of a prepaid calling
1132	arrangement shall be treated as a sale of tangible personal
1133	property for purposes of this chapter, whether or not a tangible
1134	item evidencing such arrangement is furnished to the purchaser,
1135	and such sale within this state subjects the selling dealer to
1136	the jurisdiction of this state for purposes of this subsection.
1137	b.  The installation of telecommunication and telegraphic
1138	equipment.
1139	c.  Electrical power or energy, except that the tax rate
1140	for charges for electrical power or energy is 7 percent.
1141	2.  The provisions of s. 212.17(3), regarding credit for
1142	tax paid on charges subsequently found to be worthless, shall be
1143	equally applicable to any tax paid under the provisions of this
1144	section on charges for prepaid calling arrangements,
1145	telecommunication or telegraph services, or electric power
1146	subsequently found to be uncollectible. The word "charges" in
1147	this paragraph does not include any excise or similar tax levied
1148	by the Federal Government, any political subdivision of the
1149	state, or any municipality upon the purchase, sale, or recharge
1150	of prepaid calling arrangements or upon the purchase or sale of
1151	telecommunication, television system program, or telegraph
1152	service or electric power, which tax is collected by the seller
1153	from the purchaser.
1154	(f)  At the rate of 6 percent on the sale, rental, use,
1155	consumption, or storage for use in this state of machines and
1156	equipment, and parts and accessories therefor, used in
1157	manufacturing, processing, compounding, producing, mining, or
1158	quarrying personal property for sale or to be used in furnishing
1159	communications, transportation, or public utility services.
1160	(g)1.  At the rate of 6 percent on the retail price of
1161	newspapers and magazines sold or used in Florida.
1162	2.  Notwithstanding other provisions of this chapter,
1163	inserts of printed materials which are distributed with a
1164	newspaper or magazine are a component part of the newspaper or
1165	magazine, and neither the sale nor use of such inserts is
1166	subject to tax when:
1167	a.  Printed by a newspaper or magazine publisher or
1168	commercial printer and distributed as a component part of a
1169	newspaper or magazine, which means that the items after being
1170	printed are delivered directly to a newspaper or magazine
1171	publisher by the printer for inclusion in editions of the
1172	distributed newspaper or magazine;
1173	b.  Such publications are labeled as part of the designated
1174	newspaper or magazine publication into which they are to be
1175	inserted; and
1176	c.  The purchaser of the insert presents a resale
1177	certificate to the vendor stating that the inserts are to be
1178	distributed as a component part of a newspaper or magazine.
1179	(h)1.  A tax is imposed at the rate of 4 percent on the
1180	charges for the use of coin-operated amusement machines. The tax
1181	shall be calculated by dividing the gross receipts from such
1182	charges for the applicable reporting period by a divisor,
1183	determined as provided in this subparagraph, to compute gross
1184	taxable sales, and then subtracting gross taxable sales from
1185	gross receipts to arrive at the amount of tax due. For counties
1186	that do not impose a discretionary sales surtax, the divisor is
1187	equal to 1.04; for counties that impose a 0.5 percent
1188	discretionary sales surtax, the divisor is equal to 1.045; for
1189	counties that impose a 1 percent discretionary sales surtax, the
1190	divisor is equal to 1.050; and for counties that impose a 2
1191	percent sales surtax, the divisor is equal to 1.060. If a county
1192	imposes a discretionary sales surtax that is not listed in this
1193	subparagraph, the department shall make the applicable divisor
1194	available in an electronic format or otherwise. Additional
1195	divisors shall bear the same mathematical relationship to the
1196	next higher and next lower divisors as the new surtax rate bears
1197	to the next higher and next lower surtax rates for which
1198	divisors have been established. When a machine is activated by a
1199	slug, token, coupon, or any similar device which has been
1200	purchased, the tax is on the price paid by the user of the
1201	device for such device.
1202	2.  As used in this paragraph, the term "operator" means
1203	any person who possesses a coin-operated amusement machine for
1204	the purpose of generating sales through that machine and who is
1205	responsible for removing the receipts from the machine.
1206	a.  If the owner of the machine is also the operator of it,
1207	he or she shall be liable for payment of the tax without any
1208	deduction for rent or a license fee paid to a location owner for
1209	the use of any real property on which the machine is located.
1210	b.  If the owner or lessee of the machine is also its
1211	operator, he or she shall be liable for payment of the tax on
1212	the purchase or lease of the machine, as well as the tax on
1213	sales generated through the machine.
1214	c.  If the proprietor of the business where the machine is
1215	located does not own the machine, he or she shall be deemed to
1216	be the lessee and operator of the machine and is responsible for
1217	the payment of the tax on sales, unless such responsibility is
1218	otherwise provided for in a written agreement between him or her
1219	and the machine owner.
1220	3.a.  An operator of a coin-operated amusement machine may
1221	not operate or cause to be operated in this state any such
1222	machine until the operator has registered with the department
1223	and has conspicuously displayed an identifying certificate
1224	issued by the department. The identifying certificate shall be
1225	issued by the department upon application from the operator. The
1226	identifying certificate shall include a unique number, and the
1227	certificate shall be permanently marked with the operator's
1228	name, the operator's sales tax number, and the maximum number of
1229	machines to be operated under the certificate. An identifying
1230	certificate shall not be transferred from one operator to
1231	another. The identifying certificate must be conspicuously
1232	displayed on the premises where the coin-operated amusement
1233	machines are being operated.
1234	b.  The operator of the machine must obtain an identifying
1235	certificate before the machine is first operated in the state
1236	and by July 1 of each year thereafter. The annual fee for each
1237	certificate shall be based on the number of machines identified
1238	on the application times $30 and is due and payable upon
1239	application for the identifying device. The application shall
1240	contain the operator's name, sales tax number, business address
1241	where the machines are being operated, and the number of
1242	machines in operation at that place of business by the operator.
1243	No operator may operate more machines than are listed on the
1244	certificate. A new certificate is required if more machines are
1245	being operated at that location than are listed on the
1246	certificate. The fee for the new certificate shall be based on
1247	the number of additional machines identified on the application
1248	form times $30.
1249	c.  A penalty of $250 per machine is imposed on the
1250	operator for failing to properly obtain and display the required
1251	identifying certificate. A penalty of $250 is imposed on the
1252	lessee of any machine placed in a place of business without a
1253	proper current identifying certificate. Such penalties shall
1254	apply in addition to all other applicable taxes, interest, and
1255	penalties.
1256	d.  Operators of coin-operated amusement machines must
1257	obtain a separate sales and use tax certificate of registration
1258	for each county in which such machines are located. One sales
1259	and use tax certificate of registration is sufficient for all of
1260	the operator's machines within a single county.
1261	4.  The provisions of this paragraph do not apply to coin-
1262	operated amusement machines owned and operated by churches or
1263	synagogues.
1264	5.  In addition to any other penalties imposed by this
1265	chapter, a person who knowingly and willfully violates any
1266	provision of this paragraph commits a misdemeanor of the second
1267	degree, punishable as provided in s. 775.082 or s. 775.083.
1268	6.  The department may adopt rules necessary to administer
1269	the provisions of this paragraph.
1270	(i)1.  At the rate of 6 percent on charges for all:
1271	a.  Detective, burglar protection, and other protection
1272	services (NAICS National Numbers 561611, 561612, 561613, and
1273	561621). Any law enforcement officer, as defined in s. 943.10,
1274	who is performing approved duties as determined by his or her
1275	local law enforcement agency in his or her capacity as a law
1276	enforcement officer, and who is subject to the direct and
1277	immediate command of his or her law enforcement agency, and in
1278	the law enforcement officer's uniform as authorized by his or
1279	her law enforcement agency, is performing law enforcement and
1280	public safety services and is not performing detective, burglar
1281	protection, or other protective services, if the law enforcement
1282	officer is performing his or her approved duties in a
1283	geographical area in which the law enforcement officer has
1284	arrest jurisdiction. Such law enforcement and public safety
1285	services are not subject to tax irrespective of whether the duty
1286	is characterized as "extra duty," "off-duty," or "secondary
1287	employment," and irrespective of whether the officer is paid
1288	directly or through the officer's agency by an outside source.
1289	The term "law enforcement officer" includes full-time or part-
1290	time law enforcement officers, and any auxiliary law enforcement
1291	officer, when such auxiliary law enforcement officer is working
1292	under the direct supervision of a full-time or part-time law
1293	enforcement officer.
1294	b.  Nonresidential cleaning and nonresidential pest control
1295	services (NAICS National Numbers 561710 and 561720).
1296	2.  As used in this paragraph, "NAICS" means those
1297	classifications contained in the North American Industry
1298	Classification System, as published in 2007 by the Office of
1299	Management and Budget, Executive Office of the President.
1300	3.  Charges for detective, burglar protection, and other
1301	protection security services performed in this state but used
1302	outside this state are exempt from taxation. Charges for
1303	detective, burglar protection, and other protection security
1304	services performed outside this state and used in this state are
1305	subject to tax.
1306	4.  If a transaction involves both the sale or use of a
1307	service taxable under this paragraph and the sale or use of a
1308	service or any other item not taxable under this chapter, the
1309	consideration paid must be separately identified and stated with
1310	respect to the taxable and exempt portions of the transaction or
1311	the entire transaction shall be presumed taxable. The burden
1312	shall be on the seller of the service or the purchaser of the
1313	service, whichever applicable, to overcome this presumption by
1314	providing documentary evidence as to which portion of the
1315	transaction is exempt from tax. The department is authorized to
1316	adjust the amount of consideration identified as the taxable and
1317	exempt portions of the transaction; however, a determination
1318	that the taxable and exempt portions are inaccurately stated and
1319	that the adjustment is applicable must be supported by
1320	substantial competent evidence.
1321	5.  Each seller of services subject to sales tax pursuant
1322	to this paragraph shall maintain a monthly log showing each
1323	transaction for which sales tax was not collected because the
1324	services meet the requirements of subparagraph 3. for out-of-
1325	state use. The log must identify the purchaser's name, location
1326	and mailing address, and federal employer identification number,
1327	if a business, or the social security number, if an individual,
1328	the service sold, the price of the service, the date of sale,
1329	the reason for the exemption, and the sales invoice number. The
1330	monthly log shall be maintained pursuant to the same
1331	requirements and subject to the same penalties imposed for the
1332	keeping of similar records pursuant to this chapter.
1333	(j)1.  Notwithstanding any other provision of this chapter,
1334	there is hereby levied a tax on the sale, use, consumption, or
1335	storage for use in this state of any coin or currency, whether
1336	in circulation or not, when such coin or currency:
1337	a.  Is not legal tender;
1338	b.  If legal tender, is sold, exchanged, or traded at a
1339	rate in excess of its face value; or
1340	c.  Is sold, exchanged, or traded at a rate based on its
1341	precious metal content.
1342	2.  Such tax shall be at a rate of 6 percent of the price
1343	at which the coin or currency is sold, exchanged, or traded,
1344	except that, with respect to a coin or currency which is legal
1345	tender of the United States and which is sold, exchanged, or
1346	traded, such tax shall not be levied.
1347	3.  There are exempt from this tax exchanges of coins or
1348	currency which are in general circulation in, and legal tender
1349	of, one nation for coins or currency which are in general
1350	circulation in, and legal tender of, another nation when
1351	exchanged solely for use as legal tender and at an exchange rate
1352	based on the relative value of each as a medium of exchange.
1353	4.  With respect to any transaction that involves the sale
1354	of coins or currency taxable under this paragraph in which the
1355	taxable amount represented by the sale of such coins or currency
1356	exceeds $500, the entire amount represented by the sale of such
1357	coins or currency is exempt from the tax imposed under this
1358	paragraph. The dealer must maintain proper documentation, as
1359	prescribed by rule of the department, to identify that portion
1360	of a transaction which involves the sale of coins or currency
1361	and is exempt under this subparagraph.
1362	(k)  At the rate of 6 percent of the sales price of each
1363	gallon of diesel fuel not taxed under chapter 206 purchased for
1364	use in a vessel.
1365	(l)  Florists located in this state are liable for sales
1366	tax on sales to retail customers regardless of where or by whom
1367	the items sold are to be delivered. Florists located in this
1368	state are not liable for sales tax on payments received from
1369	other florists for items delivered to customers in this state.
1370	(m)  Operators of game concessions or other concessionaires
1371	who customarily award tangible personal property as prizes may,
1372	in lieu of paying tax on the cost price of such property, pay
1373	tax on 25 percent of the gross receipts from such concession
1374	activity.
1375	(2)  The tax shall be collected by the dealer, as defined
1376	herein, and remitted by the dealer to the state at the time and
1377	in the manner as hereinafter provided.
1378	(3)  The tax so levied is in addition to all other taxes,
1379	whether levied in the form of excise, license, or privilege
1380	taxes, and in addition to all other fees and taxes levied.
1381	(4)  The tax imposed pursuant to this chapter shall be due
1382	and payable according to the brackets set forth in s. 212.12.
1383	Section 7.  Section 212.054, Florida Statutes, is amended
1384	to read:
1385	212.054  Discretionary sales surtax; limitations,
1386	administration, and collection.--
1387	(1)  A No general excise tax on sales may not shall be
1388	levied by the governing body of any county unless specifically
1389	authorized in s. 212.055. Any general excise tax on sales
1390	authorized pursuant to said section shall be administered and
1391	collected exclusively as provided in this section.
1392	(2)(a)  The tax imposed by the governing body of any county
1393	authorized to so levy pursuant to s. 212.055 shall be a
1394	discretionary surtax on all transactions occurring in the county
1395	which transactions are subject to the state tax imposed on
1396	sales, use, services, rentals, admissions, and other
1397	transactions by this chapter and communications services as
1398	defined for purposes of chapter 202. The surtax, if levied,
1399	shall be computed as the applicable rate or rates authorized
1400	pursuant to s. 212.055 times the amount of taxable sales and
1401	taxable purchases representing such transactions. If the surtax
1402	is levied on the sale of an item of tangible personal property
1403	or on the sale of a service, the surtax shall be computed by
1404	multiplying the rate imposed by the county within which the sale
1405	occurs by the amount of the taxable sale. The sale of an item of
1406	tangible personal property or the sale of a service is not
1407	subject to the surtax if the property, the service, or the
1408	tangible personal property representing the service is delivered
1409	within a county that does not impose a discretionary sales
1410	surtax.
1411	(b)  However:
1412	1.  The sales amount above $5,000 on a motor vehicle,
1413	aircraft, boat, manufactured home, modular home, or mobile home
1414	is any item of tangible personal property shall not be subject
1415	to the surtax. However, charges for prepaid calling
1416	arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1417	subject to the surtax. For purposes of administering the $5,000
1418	limitation on an item of tangible personal property, if two or
1419	more taxable items of tangible personal property are sold to the
1420	same purchaser at the same time and, under generally accepted
1421	business practice or industry standards or usage, are normally
1422	sold in bulk or are items that, when assembled, comprise a
1423	working unit or part of a working unit, such items must be
1424	considered a single item for purposes of the $5,000 limitation
1425	when supported by a charge ticket, sales slip, invoice, or other
1426	tangible evidence of a single sale or rental.
1427	2.  In the case of utility services covering a period
1428	starting before and ending after the effective date of the
1429	surtax, the rate applies as follows:
1430	a.  In the case of a rate adoption or increase, the new
1431	rate applies to the first billing period starting on or after
1432	the effective date of the surtax adoption or increase.
1433	b.  In the case of a rate decrease or termination, the new
1434	rate applies to bills rendered on or after the effective date of
1435	the rate change billed on or after the effective date of any
1436	such surtax, the entire amount of the charge for utility
1437	services shall be subject to the surtax. In the case of utility
1438	services billed after the last day the surtax is in effect, the
1439	entire amount of the charge on said items shall not be subject
1440	to the surtax. "Utility service," as used in this section, does
1441	not include any communications services as defined in chapter
1442	202.
1443	3.  In the case of written contracts which are signed prior
1444	to the effective date of any such surtax for the construction of
1445	improvements to real property or for remodeling of existing
1446	structures, the surtax shall be paid by the contractor
1447	responsible for the performance of the contract. However, the
1448	contractor may apply for one refund of any such surtax paid on
1449	materials necessary for the completion of the contract. Any
1450	application for refund shall be made no later than 15 months
1451	following initial imposition of the surtax in that county. The
1452	application for refund shall be in the manner prescribed by the
1453	department by rule. A complete application shall include proof
1454	of the written contract and of payment of the surtax. The
1455	application shall contain a sworn statement, signed by the
1456	applicant or its representative, attesting to the validity of
1457	the application. The department shall, within 30 days after
1458	approval of a complete application, certify to the county
1459	information necessary for issuance of a refund to the applicant.
1460	Counties are hereby authorized to issue refunds for this purpose
1461	and shall set aside from the proceeds of the surtax a sum
1462	sufficient to pay any refund lawfully due. Any person who
1463	fraudulently obtains or attempts to obtain a refund pursuant to
1464	this subparagraph, in addition to being liable for repayment of
1465	any refund fraudulently obtained plus a mandatory penalty of 100
1466	percent of the refund, is guilty of a felony of the third
1467	degree, punishable as provided in s. 775.082, s. 775.083, or s.
1468	775.084.
1469	4.  In the case of any vessel, railroad, or motor vehicle
1470	common carrier entitled to partial exemption from tax imposed
1471	under this chapter pursuant to s. 212.08(4), (8), or (9), the
1472	basis for imposition of surtax shall be the same as provided in
1473	s. 212.08 and the ratio shall be applied each month to total
1474	purchases in this state of property qualified for proration
1475	which is delivered or sold in the taxing county to establish the
1476	portion used and consumed in intracounty movement and subject to
1477	surtax.
1478	(3)  Except as otherwise provided in this section, a surtax
1479	applies to a retail sale, lease, or rental of tangible personal
1480	property, a digital good, or a service when, under s.
1481	212.06(17), the transaction occurs in a county that imposes a
1482	surtax under s. 212.055.
1483	(4)(3)  To determine whether a transaction occurs in a
1484	county imposing a surtax, the following provisions apply For the
1485	purpose of this section, a transaction shall be deemed to have
1486	occurred in a county imposing the surtax when:
1487	(a)1.  The retail sale of a modular or manufactured home,
1488	not including a mobile home, occurs in the county to which the
1489	house is delivered includes an item of tangible personal
1490	property, a service, or tangible personal property representing
1491	a service, and the item of tangible personal property, the
1492	service, or the tangible personal property representing the
1493	service is delivered within the county. If there is no
1494	reasonable evidence of delivery of a service, the sale of a
1495	service is deemed to occur in the county in which the purchaser
1496	accepts the bill of sale.
1497	(b)2.  The retail sale, excluding a lease or rental, of any
1498	motor vehicle that does not qualify as transportation equipment,
1499	as defined in s. 212.06(17)(g), or the retail sale of a of any
1500	motor vehicle or mobile home of a class or type that which is
1501	required to be registered in this state or in any other state is
1502	shall be deemed to occur have occurred only in the county
1503	identified from as the residence address of the purchaser on the
1504	registration or title document for the such property.
1505	(c)(b)  Admission charged for an event occurs The event for
1506	which an admission is charged is located in the county in which
1507	the event is held.
1508	(d)(c)  A lease or rental of real property occurs in the
1509	county in which the real property is located. The consumer of
1510	utility services is located in the county.
1511	(e)(d)1.  The retail sale, excluding a lease or rental, of
1512	any aircraft that does not qualify as transportation equipment,
1513	as defined in s. 212.06(17)(g), or of any boat of a class or
1514	type that is required to be registered, licensed, titled, or
1515	documented in this state or by the United States Government
1516	occurs in the county to which the aircraft or boat is delivered.
1517	2.  The user of any aircraft or boat of a class or type
1518	that which is required to be registered, licensed, titled, or
1519	documented in this state or by the United States Government
1520	imported into the county for use, consumption, distribution, or
1521	storage to be used or consumed occurs in the county in which the
1522	user is located in the county.
1523	3.2.  However, it shall be presumed that such items used
1524	outside the county imposing the surtax for 6 months or longer
1525	before being imported into the county were not purchased for use
1526	in the county, except as provided in s. 212.06(8)(b).
1527	4.3.  This paragraph does not apply to the use or
1528	consumption of items upon which a like tax of equal or greater
1529	amount has been lawfully imposed and paid outside the county.
1530	(f)(e)  The purchase purchaser of any motor vehicle or
1531	mobile home of a class or type that which is required to be
1532	registered in this state occurs in the county identified from
1533	the residential address of the purchaser is a resident of the
1534	taxing county as determined by the address appearing on or to be
1535	reflected on the registration document for the such property.
1536	(g)(f)1.  The use, consumption, distribution, or storage of
1537	a Any motor vehicle or mobile home of a class or type that which
1538	is required to be registered in this state and that is imported
1539	from another state occurs in the county to which it is imported
1540	into the taxing county by a user residing therein for the
1541	purpose of use, consumption, distribution, or storage in the
1542	taxing county.
1543	2.  However, it shall be presumed that such items used
1544	outside the taxing county for 6 months or longer before being
1545	imported into the county were not purchased for use in the
1546	county.
1547	(g)  The real property which is leased or rented is located
1548	in the county.
1549	(h)  A The transient rental transaction occurs in the
1550	county in which the rental property is located.
1551	(i)  The delivery of any aircraft or boat of a class or
1552	type which is required to be registered, licensed, titled, or
1553	documented in this state or by the United States Government is
1554	to a location in the county. However, this paragraph does not
1555	apply to the use or consumption of items upon which a like tax
1556	of equal or greater amount has been lawfully imposed and paid
1557	outside the county.
1558	(i)(j)  A transaction occurs in a county imposing the
1559	surtax if the dealer owing a use tax on purchases or leases is
1560	located in that the county.
1561	(k)  The delivery of tangible personal property other than
1562	that described in paragraph (d), paragraph (e), or paragraph (f)
1563	is made to a location outside the county, but the property is
1564	brought into the county within 6 months after delivery, in which
1565	event, the owner must pay the surtax as a use tax.
1566	(j)(l)  The use of a coin-operated amusement or vending
1567	machine occurs is located in the county in which the machine is
1568	located.
1569	(k)(m)  An The florist taking the original order to sell
1570	tangible personal property taken by a florist occurs is located
1571	in the county in which the florist taking the order is located,
1572	notwithstanding any other provision of this section.
1573	(5)(4)(a)  The department shall administer, collect, and
1574	enforce the tax authorized under s. 212.055 pursuant to the same
1575	procedures used in the administration, collection, and
1576	enforcement of the general state sales tax imposed under the
1577	provisions of this chapter, except as provided in this section.
1578	The provisions of this chapter regarding interest and penalties
1579	on delinquent taxes shall apply to the surtax. Discretionary
1580	sales surtaxes shall not be included in the computation of
1581	estimated taxes pursuant to s. 212.11. Notwithstanding any other
1582	provision of law, a dealer need not separately state the amount
1583	of the surtax on the charge ticket, sales slip, invoice, or
1584	other tangible evidence of sale. For the purposes of this
1585	section and s. 212.055, the "proceeds" of any surtax means all
1586	funds collected and received by the department pursuant to a
1587	specific authorization and levy under s. 212.055, including any
1588	interest and penalties on delinquent surtaxes.
1589	(b)  The proceeds of a discretionary sales surtax collected
1590	by the selling dealer located in a county which imposes the
1591	surtax shall be returned, less the cost of administration, to
1592	the county where the selling dealer is located. The proceeds
1593	shall be transferred to the Discretionary Sales Surtax Clearing
1594	Trust Fund. A separate account shall be established in such
1595	trust fund for each county imposing a discretionary surtax. The
1596	amount deducted for the costs of administration shall not exceed
1597	3 percent of the total revenue generated for all counties
1598	levying a surtax authorized in s. 212.055. The amount deducted
1599	for the costs of administration shall be used only for those
1600	costs which are solely and directly attributable to the surtax.
1601	The total cost of administration shall be prorated among those
1602	counties levying the surtax on the basis of the amount collected
1603	for a particular county to the total amount collected for all
1604	counties. No later than March 1 of each year, the department
1605	shall submit a written report which details the expenses and
1606	amounts deducted for the costs of administration to the
1607	President of the Senate, the Speaker of the House of
1608	Representatives, and the governing authority of each county
1609	levying a surtax. The department shall distribute the moneys in
1610	the trust fund each month to the appropriate counties, unless
1611	otherwise provided in s. 212.055.
1612	(c)1.  Any dealer located in a county that does not impose
1613	a discretionary sales surtax but who collects the surtax due to
1614	sales of tangible personal property or services delivered
1615	outside the county shall remit monthly the proceeds of the
1616	surtax to the department to be deposited into an account in the
1617	Discretionary Sales Surtax Clearing Trust Fund which is separate
1618	from the county surtax collection accounts. The department shall
1619	distribute funds in this account using a distribution factor
1620	determined for each county that levies a surtax and multiplied
1621	by the amount of funds in the account and available for
1622	distribution. The distribution factor for each county equals the
1623	product of:
1624	a.  The county's latest official population determined
1625	pursuant to s. 186.901;
1626	b.  The county's rate of surtax; and
1627	c.  The number of months the county has levied a surtax
1628	during the most recent distribution period;
1629
1630	divided by the sum of all such products of the counties levying
1631	the surtax during the most recent distribution period.
1632	2.  The department shall compute distribution factors for
1633	eligible counties once each quarter and make appropriate
1634	quarterly distributions.
1635	3.  A county that fails to timely provide the information
1636	required by this section to the department authorizes the
1637	department, by such action, to use the best information
1638	available to it in distributing surtax revenues to the county.
1639	If this information is unavailable to the department, the
1640	department may partially or entirely disqualify the county from
1641	receiving surtax revenues under this paragraph. A county that
1642	fails to provide timely information waives its right to
1643	challenge the department's determination of the county's share,
1644	if any, of revenues provided under this paragraph.
1645	(5)  No discretionary sales surtax or increase or decrease
1646	in the rate of any discretionary sales surtax shall take effect
1647	on a date other than January 1. No discretionary sales surtax
1648	shall terminate on a day other than December 31.
1649	(6)  The governing body of any county levying a
1650	discretionary sales surtax shall enact an ordinance levying the
1651	surtax in accordance with the procedures described in s.
1652	125.66(2).
1653	(7)(a)  Any adoption, repeal, or rate change of the surtax
1654	by the governing body of any county levying a discretionary
1655	sales surtax or the school board of any county levying the
1656	school capital outlay surtax authorized by s. 212.055(6) is
1657	effective on April 1. A county or school board adopting,
1658	repealing, or changing the rate of such surtax shall notify the
1659	department within 10 days after final adoption by ordinance or
1660	referendum of an adoption, repeal, imposition, termination, or
1661	rate change of the surtax, but no later than October 20
1662	immediately preceding such April 1 November 16 prior to the
1663	effective date. The notice must specify the time period during
1664	which the surtax will be in effect and the rate and must include
1665	a copy of the ordinance and such other information as the
1666	department requires by rule. Failure to timely provide such
1667	notification to the department shall result in the delay of the
1668	effective date for a period of 1 year.
1669	(b)  In addition to the notification required by paragraph
1670	(a), the governing body of any county proposing to levy a
1671	discretionary sales surtax or the school board of any county
1672	proposing to levy the school capital outlay surtax authorized by
1673	s. 212.055(6) shall notify the department by October 1 if the
1674	referendum or consideration of the ordinance that would result
1675	in imposition, termination, or rate change of the surtax is
1676	scheduled to occur on or after October 1 of that year. Failure
1677	to timely provide such notification to the department shall
1678	result in the delay of the effective date for a period of 1
1679	year.
1680	(c)  The department shall provide notice of the adoption,
1681	repeal, or rate change of the surtax to affected sellers by
1682	February 1 immediately preceding the April 1 effective date.
1683	(d)  Notwithstanding the date set in an ordinance for the
1684	termination of a surtax, a surtax terminates only on March 31. A
1685	surtax imposed before January 1, 2010, for which an ordinance
1686	provides a different termination date, also terminates on the
1687	March 31 following the termination date established in the
1688	ordinance.
1689	(8)  With respect to any motor vehicle or mobile home of a
1690	class or type which is required to be registered in this state,
1691	the tax due on a transaction occurring in the taxing county as
1692	herein provided shall be collected from the purchaser or user
1693	incident to the titling and registration of such property,
1694	irrespective of whether such titling or registration occurs in
1695	the taxing county.
1696	(9)  The department may certify vendor databases, and shall
1697	purchase or otherwise make available a database or databases,
1698	singly or in combination, which describe boundary changes for
1699	all taxing jurisdictions, including a description of the change
1700	and the effective date of a boundary change; provide all sales
1701	and use tax rates by jurisdiction; assign to each five-digit and
1702	nine-digit zip code the proper rate and jurisdiction and apply
1703	the lowest combined rate imposed in the zip code area, if the
1704	area includes more than one tax rate in any level of taxing
1705	jurisdiction; and use address-based boundary database records
1706	for assigning taxing jurisdictions and associated tax rates.
1707	(a)  A seller or certified service provider that collects
1708	and remits the state tax and any local tax imposed by this
1709	chapter shall be held harmless from any tax, interest, and
1710	penalties due solely as a result of relying on erroneous data on
1711	tax rates, boundaries, or taxing jurisdiction assignments
1712	provided by the state if the seller or certified service
1713	provider exercises due diligence in applying one or more of the
1714	following methods to determine the taxing jurisdiction and tax
1715	rate for a transaction:
1716	1.  Employing an electronic database provided by the
1717	department under this subsection; or
1718	2.  Employing a state-certified database.
1719	(b)  If a seller or certified service provider is unable to
1720	determine the applicable rate and jurisdiction using an address-
1721	based database record after exercising due diligence, the seller
1722	or certified service provider may apply the nine-digit zip code
1723	designation applicable to a purchaser.
1724	(c)  If a nine-digit zip code designation is not available
1725	for a street address or if a seller or certified service
1726	provider is unable to determine the nine-digit zip code
1727	designation applicable to a purchase after exercising due
1728	diligence to determine the designation, the seller or certified
1729	service provider may apply the rate for the five-digit zip code
1730	area.
1731	(d)  There is a rebuttable presumption that a seller or
1732	certified service provider has exercised due diligence if the
1733	seller or certified service provider has attempted to determine
1734	the tax rate and jurisdiction by using state-certified software
1735	that makes this assignment from the address and zip code
1736	information applicable to the purchase.
1737	(e)  There is a rebuttable presumption that a seller or
1738	certified service provider has exercised due diligence if the
1739	seller or certified service provider has attempted to determine
1740	the nine-digit zip code designation by using state-certified
1741	software that makes this designation from the street address and
1742	the five-digit zip code applicable to a purchase.
1743	(f)  If a seller or certified service provider does not use
1744	one of the methods specified in paragraph (a), the seller or
1745	certified service provider may be held liable to the department
1746	for tax, interest, and penalties that are due for charging and
1747	collecting the incorrect amount of tax.
1748	(10)  A purchaser shall be held harmless from tax,
1749	interest, and penalties for having failed to pay the correct
1750	amount of sales or use tax due solely as a result of any of the
1751	following circumstances:
1752	(a)  The seller or certified service provider relied on
1753	erroneous data on tax rates, boundaries, or taxing jurisdiction
1754	assignments provided by the department;
1755	(b)  A purchaser holding a direct-pay permit relied on
1756	erroneous data on tax rates, boundaries, or taxing jurisdiction
1757	assignments provided by the department; or
1758	(c)  A purchaser relied on erroneous data supplied in a
1759	database described in paragraph (9)(a).
1760	(11)  A seller is not liable for failing to collect tax at
1761	the new tax rate if:
1762	(a)  The new rate takes effect within 30 days after the new
1763	rate is enacted;
1764	(b)  The seller collected the tax at the preceding rate;
1765	(c)  The seller's failure to collect the tax at the new
1766	rate does not extend beyond 30 days after the enactment of the
1767	new rate; and
1768	(d)  The seller did not fraudulently fail to collect at the
1769	new rate or solicit purchasers based on the preceding rate.
1770	Section 8.  Paragraph (c) of subsection (2) and subsections
1771	(3) and (5) of section 212.06, Florida Statutes, are amended,
1772	and subsection (17) is added to that section, to read:
1773	212.06  Sales, storage, use tax; collectible from dealers;
1774	"dealer" defined; dealers to collect from purchasers;
1775	legislative intent as to scope of tax.--
1776	(2)
1777	(c)  The term "dealer" is further defined to mean every
1778	person, as used in this chapter, who sells at retail or who
1779	offers for sale at retail, or who has in his or her possession
1780	for sale at retail; or for use, consumption, or distribution; or
1781	for storage to be used or consumed in this state, tangible
1782	personal property as defined herein, including a retailer who
1783	transacts a mail order sale.
1784	(3)(a)  Except as provided in paragraph (b), every dealer
1785	making sales, whether within or outside the state, of tangible
1786	personal property for distribution, storage, or use or other
1787	consumption, in this state, shall, at the time of making sales,
1788	collect the tax imposed by this chapter from the purchaser.
1789	(b)1.  Notwithstanding subsection (17), a purchaser of
1790	direct mail which is not a holder of a direct-pay permit shall
1791	provide to the seller in conjunction with the purchase a direct-
1792	mail form or information to show the jurisdictions to which the
1793	direct mail is delivered to recipients. Upon receipt of the
1794	direct-mail form, the seller is relieved of all obligations to
1795	collect, pay, or remit the applicable tax, and the purchaser is
1796	obligated to pay or remit the applicable tax on a direct-pay
1797	basis. A direct-mail form remains in effect for all future sales
1798	of direct mail by the seller to the purchaser until it is
1799	revoked in writing.
1800	2.  Upon receipt of information from the purchaser showing
1801	the jurisdictions to which the direct mail is delivered to
1802	recipients, the seller shall collect the tax according to the
1803	delivery information provided by the purchaser. In the absence
1804	of bad faith, the seller is relieved of any further obligation
1805	to collect tax on any transaction for which the seller has
1806	collected tax pursuant to the delivery information provided by
1807	the purchaser.
1808	3.  If the purchaser of direct mail does not have a direct-
1809	pay permit and does not provide the seller with a direct-mail
1810	form or delivery information as required by subparagraph 1., the
1811	seller shall collect the tax according to subparagraph (17)(d)5.
1812	This paragraph does not limit a purchaser's obligation to remit
1813	sales or use tax to any state to which the direct mail is
1814	delivered.
1815	4.  If a purchaser of direct mail provides the seller with
1816	documentation of direct-pay authority, the purchaser is not
1817	required to provide a direct-mail form or delivery information
1818	to the seller. A purchaser of printed materials shall have sole
1819	responsibility for the taxes imposed by this chapter on those
1820	materials when the printer of the materials delivers them to the
1821	United States Postal Service for mailing to persons other than
1822	the purchaser located within and outside this state. Printers of
1823	materials delivered by mail to persons other than the purchaser
1824	located within and outside this state shall have no obligation
1825	or responsibility for the payment or collection of any taxes
1826	imposed under this chapter on those materials. However, printers
1827	are obligated to collect the taxes imposed by this chapter on
1828	printed materials when all, or substantially all, of the
1829	materials will be mailed to persons located within this state.
1830	For purposes of the printer's tax collection obligation, there
1831	is a rebuttable presumption that all materials printed at a
1832	facility are mailed to persons located within the same state as
1833	that in which the facility is located. A certificate provided by
1834	the purchaser to the printer concerning the delivery of the
1835	printed materials for that purchase or all purchases shall be
1836	sufficient for purposes of rebutting the presumption created
1837	herein.
1838	5.2.  The Department of Revenue is authorized to adopt
1839	rules and forms to implement the provisions of this paragraph.
1840	(5)(a)1.  Except as provided in subparagraph 2., It is not
1841	the intention of This chapter does not to levy a tax upon
1842	tangible personal property imported, produced, or manufactured
1843	in this state for export:
1844	1.  If, provided that tangible personal property may not be
1845	considered as being imported, produced, or manufactured for
1846	export unless the importer, producer, or manufacturer:
1847	a.  Delivers the tangible personal property same to a
1848	licensed exporter for exporting or to a common carrier for
1849	shipment outside the state or mails the same by United States
1850	mail to a destination outside the state; or, in the case of
1851	aircraft being exported under their own power to a destination
1852	outside the continental limits of the United States, by
1853	submission
1854	b.  Submits to the department of a duly signed and
1855	validated United States customs declaration, showing the
1856	departure of an the aircraft from the continental United States
1857	and; and further with respect to aircraft, the canceled United
1858	States registry of the said aircraft for an aircraft that is
1859	exported under its own power to a destination outside of the
1860	continental United States; or in the case of
1861	c.  Submits documentation as required by rule to the
1862	department showing the departure of an aircraft of foreign
1863	registry from the continental United States on which parts and
1864	equipment have been installed on aircraft of foreign registry,
1865	by submission to the department of documentation, the extent of
1866	which shall be provided by rule, showing the departure of the
1867	aircraft from the continental United States; or nor is it the
1868	intention of this chapter to levy a tax on any sale which
1869	2.  If the state is prohibited from taxing the sale under
1870	the Constitution or laws of the United States.
1871
1872	Every retail sale made to a person physically present at the
1873	time of sale shall be presumed to have been delivered in this
1874	state.
1875	2.a.  Notwithstanding subparagraph 1., a tax is levied on
1876	each sale of tangible personal property to be transported to a
1877	cooperating state as defined in sub-subparagraph c., at the rate
1878	specified in sub-subparagraph d. However, a Florida dealer will
1879	be relieved from the requirements of collecting taxes pursuant
1880	to this subparagraph if the Florida dealer obtains from the
1881	purchaser an affidavit setting forth the purchaser's name,
1882	address, state taxpayer identification number, and a statement
1883	that the purchaser is aware of his or her state's use tax laws,
1884	is a registered dealer in Florida or another state, or is
1885	purchasing the tangible personal property for resale or is
1886	otherwise not required to pay the tax on the transaction. The
1887	department may, by rule, provide a form to be used for the
1888	purposes set forth herein.
1889	b.  For purposes of this subparagraph, "a cooperating
1890	state" is one determined by the executive director of the
1891	department to cooperate satisfactorily with this state in
1892	collecting taxes on mail order sales. No state shall be so
1893	determined unless it meets all the following minimum
1894	requirements:
1895	(I)  It levies and collects taxes on mail order sales of
1896	property transported from that state to persons in this state,
1897	as described in s. 212.0596, upon request of the department.
1898	(II)  The tax so collected shall be at the rate specified
1899	in s. 212.05, not including any local option or tourist or
1900	convention development taxes collected pursuant to s. 125.0104
1901	or this chapter.
1902	(III)  Such state agrees to remit to the department all
1903	taxes so collected no later than 30 days from the last day of
1904	the calendar quarter following their collection.
1905	(IV)  Such state authorizes the department to audit dealers
1906	within its jurisdiction who make mail order sales that are the
1907	subject of s. 212.0596, or makes arrangements deemed adequate by
1908	the department for auditing them with its own personnel.
1909	(V)  Such state agrees to provide to the department records
1910	obtained by it from retailers or dealers in such state showing
1911	delivery of tangible personal property into this state upon
1912	which no sales or use tax has been paid in a manner similar to
1913	that provided in sub-subparagraph g.
1914	c.  For purposes of this subparagraph, "sales of tangible
1915	personal property to be transported to a cooperating state"
1916	means mail order sales to a person who is in the cooperating
1917	state at the time the order is executed, from a dealer who
1918	receives that order in this state.
1919	d.  The tax levied by sub-subparagraph a. shall be at the
1920	rate at which such a sale would have been taxed pursuant to the
1921	cooperating state's tax laws if consummated in the cooperating
1922	state by a dealer and a purchaser, both of whom were physically
1923	present in that state at the time of the sale.
1924	e.  The tax levied by sub-subparagraph a., when collected,
1925	shall be held in the State Treasury in trust for the benefit of
1926	the cooperating state and shall be paid to it at a time agreed
1927	upon between the department, acting for this state, and the
1928	cooperating state or the department or agency designated by it
1929	to act for it; however, such payment shall in no event be made
1930	later than 30 days from the last day of the calendar quarter
1931	after the tax was collected. Funds held in trust for the benefit
1932	of a cooperating state shall not be subject to the service
1933	charges imposed by s. 215.20.
1934	f.  The department is authorized to perform such acts and
1935	to provide such cooperation to a cooperating state with
1936	reference to the tax levied by sub-subparagraph a. as is
1937	required of the cooperating state by sub-subparagraph b.
1938	g.  In furtherance of this act, dealers selling tangible
1939	personal property for delivery in another state shall make
1940	available to the department, upon request of the department,
1941	records of all tangible personal property so sold. Such records
1942	shall include a description of the property, the name and
1943	address of the purchaser, the name and address of the person to
1944	whom the property was sent, the purchase price of the property,
1945	information regarding whether sales tax was paid in this state
1946	on the purchase price, and such other information as the
1947	department may by rule prescribe.
1948	(b)1.  Notwithstanding the provisions of paragraph (a), it
1949	is not the intention of this chapter to levy a tax on the sale
1950	of tangible personal property to a nonresident dealer who does
1951	not hold a Florida sales tax registration, provided such
1952	nonresident dealer furnishes the seller a statement declaring
1953	that the tangible personal property will be transported outside
1954	this state by the nonresident dealer for resale and for no other
1955	purpose. The statement shall include, but not be limited to, the
1956	nonresident dealer's name, address, applicable passport or visa
1957	number, arrival-departure card number, and evidence of authority
1958	to do business in the nonresident dealer's home state or
1959	country, such as his or her business name and address,
1960	occupational license number, if applicable, or any other
1961	suitable requirement. The statement shall be signed by the
1962	nonresident dealer and shall include the following sentence:
1963	"Under penalties of perjury, I declare that I have read the
1964	foregoing, and the facts alleged are true to the best of my
1965	knowledge and belief."
1966	2.  The burden of proof of subparagraph 1. rests with the
1967	seller, who must retain the proper documentation to support the
1968	exempt sale. The exempt transaction is subject to verification
1969	by the department.
1970	(c)  Notwithstanding the provisions of paragraph (a), it is
1971	not the intention of this chapter to levy a tax on the sale by a
1972	printer to a nonresident print purchaser of material printed by
1973	that printer for that nonresident print purchaser when the print
1974	purchaser does not furnish the printer a resale certificate
1975	containing a sales tax registration number but does furnish to
1976	the printer a statement declaring that such material will be
1977	resold by the nonresident print purchaser.
1978	(17)  This subsection shall be used to determine the
1979	location where a transaction occurs for purposes of applying the
1980	tax imposed by this chapter.
1981	(a)  For purposes of this subsection, the terms "receive"
1982	and "receipt" mean:
1983	1.  Taking possession of tangible personal property;
1984	2.  Making first use of services; or
1985	3.  Taking possession or making first use of digital goods,
1986	whichever occurs first.
1987
1988	The terms do not include possession by a shipping company on
1989	behalf of the purchaser.
1990	(b)  For purposes of this subsection, the term "product"
1991	means tangible personal property, a digital good, or a service.
1992	(c)  This section does not apply to sales or use taxes
1993	levied on:
1994	1.  The retail sale or transfer of a boat, modular home,
1995	manufactured home, or mobile home.
1996	2.  The retail sale, excluding a lease or rental, of a
1997	motor vehicle or aircraft that does not qualify as
1998	transportation equipment, as defined in paragraph (g). The lease
1999	or rental of these items shall be deemed to have occurred in
2000	accordance with paragraph (f).
2001	3.  The retail sale of tangible personal property by a
2002	florist.
2003
2004	Such retail sales are deemed to take place at the location
2005	determined under s. 212.054(4).
2006	(d)  The retail sale of a product, excluding a lease or
2007	rental, shall be deemed to take place:
2008	1.  When the product is received by the purchaser at a
2009	business location of the seller, at that business location;
2010	2.  When the product is not received by the purchaser at a
2011	business location of the seller, at the location of receipt by
2012	the purchaser, or the purchaser's donee, designated as such by
2013	the purchaser, including the location indicated by instructions
2014	for delivery to the purchaser or donee, known to the seller;
2015	3.  When subparagraphs 1. and 2. do not apply, at the
2016	location indicated by an address for the purchaser which is
2017	available from the business records of the seller which are
2018	maintained in the ordinary course of the seller's business, if
2019	use of this address does not constitute bad faith;
2020	4.  When subparagraphs 1., 2., and 3. do not apply, at the
2021	location indicated by an address for the purchaser obtained
2022	during the consummation of the sale, including the address of a
2023	purchaser's payment instrument, if no other address is
2024	available, if use of this address does not constitute bad faith;
2025	or
2026	5.  When subparagraphs 1., 2., 3., and 4. do not apply,
2027	including when the seller is without sufficient information to
2028	apply the previous subparagraphs, at the address from which
2029	tangible personal property was shipped, from which the digital
2030	good or the computer software delivered electronically was first
2031	available for transmission by the seller, or from which the
2032	service was provided, disregarding any location that merely
2033	provided the digital transfer of the product sold.
2034	(e)  The lease or rental of tangible personal property,
2035	other than property identified in paragraphs (f) and (g), shall
2036	be deemed to have occurred as follows:
2037	1.  For a lease or rental that requires recurring periodic
2038	payments, the first periodic payment is deemed to take place in
2039	accordance with paragraph (d), notwithstanding the exclusion of
2040	lease or rental in paragraph (d). Subsequent periodic payments
2041	are deemed to have occurred at the primary property location for
2042	each period covered by the payment. The primary property
2043	location is determined by an address for the property provided
2044	by the lessee which is available to the lessor from its records
2045	maintained in the ordinary course of business, if use of this
2046	address does not constitute bad faith. The property location is
2047	not altered by intermittent use of the property at different
2048	locations, such as use of business property that accompanies
2049	employees on business trips and service calls.
2050	2.  For a lease or rental that does not require recurring
2051	periodic payments, the payment is deemed to take place in
2052	accordance with paragraph (d), notwithstanding the exclusion of
2053	a lease or rental in paragraph (d).
2054	3.  This paragraph does not affect the imposition or
2055	computation of sales or use tax on leases or rentals based on a
2056	lump sum or accelerated basis or on the acquisition of property
2057	for lease.
2058	(f)  The lease or rental of a motor vehicle or aircraft
2059	that does not qualify as transportation equipment, as defined in
2060	paragraph (g), shall be sourced as follows:
2061	1.  For a lease or rental that requires recurring periodic
2062	payments, each periodic payment is deemed to take place at the
2063	primary property location. The primary property location shall
2064	be determined by an address for the property provided by the
2065	lessee which is available to the lessor from its records
2066	maintained in the ordinary course of business, if use of this
2067	address does not constitute bad faith. This location may not be
2068	altered by intermittent use at different locations.
2069	2.  For a lease or rental that does not require recurring
2070	periodic payments, the payment is deemed to take place in
2071	accordance with paragraph (d), notwithstanding the exclusion of
2072	a lease or rental in paragraph (d).
2073	3.  This paragraph does not affect the imposition or
2074	computation of sales or use tax on leases or rentals based on a
2075	lump sum or accelerated basis or on the acquisition of property
2076	for lease.
2077	(g)  The retail sale, including a lease or rental, of
2078	transportation equipment shall be deemed to take place in
2079	accordance with paragraph (d), notwithstanding the exclusion of
2080	a lease or rental in paragraph (d). The term "transportation
2081	equipment" means:
2082	1.  Locomotives and rail cars that are used for the
2083	carriage of persons or property in interstate commerce;
2084	2.  Trucks and truck tractors with a gross vehicle weight
2085	rating (GVWR) of 10,001 pounds or greater, trailers,
2086	semitrailers, or passenger buses that are registered through the
2087	International Registration Plan and operated under authority of
2088	a carrier authorized and certificated by the United States
2089	Department of Transportation or another federal authority to
2090	engage in the carriage of persons or property in interstate
2091	commerce;
2092	3.  Aircraft that are operated by air carriers authorized
2093	and certificated by the United States Department of
2094	Transportation or another federal or a foreign authority to
2095	engage in the carriage of persons or property in interstate or
2096	foreign commerce; or
2097	4.  Containers designed for use on and component parts
2098	attached or secured on the items set forth in subparagraphs 1.-
2099	3.
2100	Section 9.  Paragraph (c) of subsection (1) of section
2101	212.07, Florida Statutes, is amended, and subsection (10) is
2102	added that section, to read:
2103	212.07  Sales, storage, use tax; tax added to purchase
2104	price; dealer not to absorb; liability of purchasers who cannot
2105	prove payment of the tax; penalties; general exemptions.--
2106	(1)
2107	(c)  Unless the purchaser of tangible personal property
2108	that is incorporated into tangible personal property
2109	manufactured, produced, compounded, processed, or fabricated for
2110	one's own use and subject to the tax imposed under s.
2111	212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1.
2112	extends a certificate in compliance with the rules of the
2113	department, the dealer shall himself or herself be liable for
2114	and pay the tax.
2115	(10)(a)  The executive director is authorized to maintain
2116	and publish a taxability matrix in a downloadable format that
2117	has been approved by the governing board of the Streamlined
2118	Sales and Use Tax Agreement.
2119	(b)  The state shall provide notice of changes to the
2120	taxability of the products or services listed in the taxability
2121	matrix.
2122	(c)  A seller or certified service provider who collects
2123	and remits the state and local tax imposed by this chapter shall
2124	be held harmless from tax, interest, and penalties for having
2125	charged and collected the incorrect amount of sales or use tax
2126	due solely as a result of relying on erroneous data provided by
2127	the state in the taxability matrix.
2128	(d)  A purchaser shall be held harmless from penalties for
2129	having failed to pay the correct amount of sales or use tax due
2130	solely as a result of any of the following circumstances:
2131	1.  The seller or certified service provider relied on
2132	erroneous data provided by the state in the taxability matrix
2133	completed by the state;
2134	2.  A purchaser relied on erroneous data provided by the
2135	state in the taxability matrix completed by the state; or
2136	3.  A purchaser holding a direct-pay permit relied on
2137	erroneous data provided by the state in the taxability matrix
2138	completed by the state.
2139	(e)  A purchaser shall be held harmless from tax and
2140	interest for having failed to pay the correct amount of sales or
2141	use tax due solely as a result of the state's erroneous
2142	classification in the taxability matrix of terms included in the
2143	library of definitions as "taxable" or "exempt," "included in
2144	sales price" or "excluded from sales price," or "included in the
2145	definition" or "excluded from the definition."
2146	Section 10.  Subsections (1) and (2) and paragraphs (b) and
2147	(c) of subsection (17) of section 212.08, Florida Statutes, are
2148	amended to read:
2149	212.08  Sales, rental, use, consumption, distribution, and
2150	storage tax; specified exemptions.--The sale at retail, the
2151	rental, the use, the consumption, the distribution, and the
2152	storage to be used or consumed in this state of the following
2153	are hereby specifically exempt from the tax imposed by this
2154	chapter.
2155	(1)  EXEMPTIONS; GENERAL GROCERIES.--
2156	(a)  Food and food ingredients products for human
2157	consumption are exempt from the tax imposed by this chapter.
2158	(b)  For the purpose of this chapter, as used in this
2159	subsection, the term "food and food ingredients products" means
2160	substances, whether in liquid, concentrated, solid, frozen,
2161	dried, or dehydrated form, which are sold for ingestion or
2162	chewing by humans and are consumed for their taste or
2163	nutritional value edible commodities, whether processed, cooked,
2164	raw, canned, or in any other form, which are generally regarded
2165	as food. This includes, but is not limited to, all of the
2166	following:
2167	1.  Cereals and cereal products, baked goods,
2168	oleomargarine, meat and meat products, fish and seafood
2169	products, frozen foods and dinners, poultry, eggs and egg
2170	products, vegetables and vegetable products, fruit and fruit
2171	products, spices, salt, sugar and sugar products, milk and dairy
2172	products, and products intended to be mixed with milk.
2173	2.  Natural fruit or vegetable juices or their concentrates
2174	or reconstituted natural concentrated fruit or vegetable juices,
2175	whether frozen or unfrozen, dehydrated, powdered, granulated,
2176	sweetened or unsweetened, seasoned with salt or spice, or
2177	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2178	unless it is sold in a liquid form.
2179	1.3.  Bakery products sold by bakeries, pastry shops, or
2180	like establishments, if sold without eating utensils. For
2181	purposes of this subparagraph, bakery products include bread,
2182	rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
2183	danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
2184	tortillas that do not have eating facilities.
2185	2.  Dietary supplements. The term "dietary supplements"
2186	means any product, other than tobacco, intended to supplement
2187	the diet which contains one or more of the following dietary
2188	ingredients: a vitamin; a mineral; an herb or other botanical;
2189	an amino acid; a dietary substance for use by humans to
2190	supplement the diet by increasing the total dietary intake; or a
2191	concentrate, metabolite, constituent, extract, or combination of
2192	any ingredient described in this subparagraph which is intended
2193	for ingestion in tablet, capsule, powder, softgel, gelcap, or
2194	liquid form or, if not intended for ingestion in such a form, is
2195	not represented as conventional food and is not represented for
2196	use as a sole item of a meal or of the diet, and which is
2197	required to be labeled as a dietary supplement, identifiable by
2198	the supplemental facts panel found on the label and as required
2199	pursuant to 21 C.F.R. s. 101.36.
2200	(c)  The exemption provided by this subsection does not
2201	apply:
2202	1.  When the food products are sold as meals for
2203	consumption on or off the premises of the dealer.
2204	2.  When the food products are furnished, prepared, or
2205	served for consumption at tables, chairs, or counters or from
2206	trays, glasses, dishes, or other tableware, whether provided by
2207	the dealer or by a person with whom the dealer contracts to
2208	furnish, prepare, or serve food products to others.
2209	3.  When the food products are ordinarily sold for
2210	immediate consumption on the seller's premises or near a
2211	location at which parking facilities are provided primarily for
2212	the use of patrons in consuming the products purchased at the
2213	location, even though such products are sold on a "take out" or
2214	"to go" order and are actually packaged or wrapped and taken
2215	from the premises of the dealer.
2216	4.  To sandwiches sold ready for immediate consumption on
2217	or off the seller's premises.
2218	5.  When the food products are sold ready for immediate
2219	consumption within a place, the entrance to which is subject to
2220	an admission charge.
2221	1.6.  To food and food ingredients sold as prepared food.
2222	The term "prepared food" means:
2223	a.  Food sold in a heated state or heated by the seller;
2224	b.  Two or more food ingredients mixed or combined by the
2225	seller for sale as a single item; or
2226	c.  Food sold with eating utensils provided by the seller,
2227	including plates, knives, forks, spoons, glasses, cups, napkins,
2228	or straws. A plate does not include a container or packaging
2229	used to transport food.
2230
2231	Prepared food does not include food that is only cut,
2232	repackaged, or pasteurized by the seller, eggs, fish, meat,
2233	poultry, and foods containing these raw animal foods requiring
2234	cooking by the consumer as recommended by the Food and Drug
2235	Administration in chapter 3, part 4011 of its food code so as to
2236	prevent food-borne illness. When the food products are sold as
2237	hot prepared food products.
2238	2.7.  To soft drinks, which include, but are not limited
2239	to, any nonalcoholic beverage, any preparation or beverage
2240	commonly referred to as a "soft drink," or any noncarbonated
2241	drink made from milk derivatives or tea, when sold in cans or
2242	similar containers. The term "soft drinks" means nonalcoholic
2243	beverages that contain natural or artificial sweeteners. Soft
2244	drinks do not include beverages that contain milk or milk
2245	products, soy, rice, or similar milk substitutes, or greater
2246	than 50 percent of vegetable or fruit juice by volume.
2247	8.  To ice cream, frozen yogurt, and similar frozen dairy
2248	or nondairy products in cones, small cups, or pints, popsicles,
2249	frozen fruit bars, or other novelty items, whether or not sold
2250	separately.
2251	9.  To food prepared, whether on or off the premises, and
2252	sold for immediate consumption. This does not apply to food
2253	prepared off the premises and sold in the original sealed
2254	container, or the slicing of products into smaller portions.
2255	3.10.  When the food and food ingredients products are sold
2256	through a vending machine, pushcart, motor vehicle, or any other
2257	form of vehicle.
2258	4.11.  To candy and any similar product regarded as candy
2259	or confection, based on its normal use, as indicated on the
2260	label or advertising thereof. The term "candy" means a
2261	preparation of sugar, honey, or other natural or artificial
2262	sweeteners in combination with chocolate, fruits, nuts, or other
2263	ingredients or flavorings in the form of bars, drops, or pieces.
2264	Candy does not include any preparation that contains flour and
2265	does not require refrigeration.
2266	5.  To tobacco.
2267	12.  To bakery products sold by bakeries, pastry shops, or
2268	like establishments that have eating facilities, except when
2269	sold for consumption off the seller's premises.
2270	13.  When food products are served, prepared, or sold in or
2271	by restaurants, lunch counters, cafeterias, hotels, taverns, or
2272	other like places of business.
2273	(d)  As used in this subsection, the term:
2274	1.  "For consumption off the seller's premises" means that
2275	the food or drink is intended by the customer to be consumed at
2276	a place away from the dealer's premises.
2277	2.  "For consumption on the seller's premises" means that
2278	the food or drink sold may be immediately consumed on the
2279	premises where the dealer conducts his or her business. In
2280	determining whether an item of food is sold for immediate
2281	consumption, there shall be considered the customary consumption
2282	practices prevailing at the selling facility.
2283	3.  "Premises" shall be construed broadly, and means, but
2284	is not limited to, the lobby, aisle, or auditorium of a theater;
2285	the seating, aisle, or parking area of an arena, rink, or
2286	stadium; or the parking area of a drive-in or outdoor theater.
2287	The premises of a caterer with respect to catered meals or
2288	beverages shall be the place where such meals or beverages are
2289	served.
2290	4.  "Hot prepared food products" means those products,
2291	items, or components which have been prepared for sale in a
2292	heated condition and which are sold at any temperature that is
2293	higher than the air temperature of the room or place where they
2294	are sold. "Hot prepared food products," for the purposes of this
2295	subsection, includes a combination of hot and cold food items or
2296	components where a single price has been established for the
2297	combination and the food products are sold in such combination,
2298	such as a hot meal, a hot specialty dish or serving, or a hot
2299	sandwich or hot pizza, including cold components or side items.
2300	(d)(e)1.  Food or drinks not exempt under paragraphs (a),
2301	(b), and (c), and (d) shall be exempt, notwithstanding those
2302	paragraphs, when purchased with food coupons or Special
2303	Supplemental Food Program for Women, Infants, and Children
2304	vouchers issued under authority of federal law.
2305	2.  This paragraph is effective only while federal law
2306	prohibits a state's participation in the federal food coupon
2307	program or Special Supplemental Food Program for Women, Infants,
2308	and Children if there is an official determination that state or
2309	local sales taxes are collected within that state on purchases
2310	of food or drinks with such coupons.
2311	3.  This paragraph does shall not apply to any food or
2312	drinks on which federal law permits shall permit sales taxes
2313	without penalty, such as termination of the state's
2314	participation.
2315	(e)  Dietary supplements that are sold as prepared food are
2316	not exempt.
2317	(2)  EXEMPTIONS; MEDICAL.--
2318	(a)  There shall be exempt from the tax imposed by this
2319	chapter:
2320	1.  Drugs.
2321	2.  Durable medical equipment, mobility-enhancing
2322	equipment, or prosthetic devices any medical products and
2323	supplies or medicine dispensed according to an individual
2324	prescription or prescriptions. written by a prescriber
2325	authorized by law to prescribe medicinal drugs;
2326	3.  Hypodermic needles.; hypodermic syringes;
2327	4.  Chemical compounds and test kits used for the diagnosis
2328	or treatment of human disease, illness, or injury and intended
2329	for one-time use.;
2330	5.  Over-the-counter drugs and common household remedies
2331	recommended and generally sold for internal or external use in
2332	the cure, mitigation, treatment, or prevention of illness or
2333	disease in human beings, but not including grooming and hygiene
2334	products.
2335	6.  Band-aids, gauze, bandages, and adhesive tape.
2336	7.  Funerals. However, tangible personal property used by
2337	funeral directors in their business is taxable. cosmetics or
2338	toilet articles, notwithstanding the presence of medicinal
2339	ingredients therein, according to a list prescribed and approved
2340	by the Department of Health, which list shall be certified to
2341	the Department of Revenue from time to time and included in the
2342	rules promulgated by the Department of Revenue. There shall also
2343	be exempt from the tax imposed by this chapter artificial eyes
2344	and limbs; orthopedic shoes; prescription eyeglasses and items
2345	incidental thereto or which become a part thereof; dentures;
2346	hearing aids; crutches; prosthetic and orthopedic appliances;
2347	and funerals. In addition, any
2348	8.  Items intended for one-time use which transfer
2349	essential optical characteristics to contact lenses. shall be
2350	exempt from the tax imposed by this chapter; However, this
2351	exemption applies shall apply only after $100,000 of the tax
2352	imposed by this chapter on such items has been paid in any
2353	calendar year by a taxpayer who claims the exemption in such
2354	year. Funeral directors shall pay tax on all tangible personal
2355	property used by them in their business.
2356	(b)  For the purposes of this subsection, the term:
2357	1.  "Drug" means a compound, substance, or preparation, and
2358	any component of a compound, substance, or preparation, other
2359	than food and food ingredients, dietary supplements, and
2360	alcoholic beverages, which is:
2361	a.  Recognized in the official United States Pharmacopoeia,
2362	official Homeopathic Pharmacopoeia of the United States, or
2363	official National Formulary, or the supplement to any of them;
2364	b.  Intended for use in the diagnosis, cure, mitigation,
2365	treatment, or prevention of disease; or
2366	c.  Intended to affect the structure or any function of the
2367	body.
2368	2.  "Durable medical equipment" means equipment, including
2369	repair and replacement parts to such equipment, but excluding
2370	mobility-enhancing equipment, which can withstand repeated use,
2371	is primarily and customarily used to serve a medical purpose,
2372	generally is not useful to a person in the absence of illness or
2373	injury, and is not worn on or in the body.
2374	3.  "Mobility-enhancing equipment" means equipment,
2375	including repair and replacement parts to such equipment, but
2376	excluding durable medical equipment, which:
2377	a.  Is primarily and customarily used to provide or
2378	increase the ability to move from one place to another and which
2379	is appropriate for use in a home or a motor vehicle.
2380	b.  Is not generally used by persons with normal mobility.
2381	c.  Does not include any motor vehicle or any equipment on
2382	a motor vehicle normally provided by a motor vehicle
2383	manufacturer.
2384	4.  "Prosthetic device" means a replacement, corrective, or
2385	supportive device, including repair or replacement parts to such
2386	equipment, which is worn on or in the body to:
2387	a.  Artificially replace a missing portion of the body;
2388	b.  Prevent or correct physical deformity or malfunction;
2389	or
2390	c.  Support a weak or deformed portion of the body.
2391	5.  "Grooming and hygiene products" mean soaps and cleaning
2392	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
2393	suntan lotions and screens, regardless of whether the items meet
2394	the definition of an over-the-counter drug.
2395	6.  "Over-the-counter drug" means a drug the packaging for
2396	which contains a label that identifies the product as a drug as
2397	required by 21 C.F.R. s. 201.66. The over-the-counter drug label
2398	includes a drug-facts panel or a statement of the active
2399	ingredients, with a list of those ingredients contained in the
2400	compound, substance, or preparation. "Prosthetic and orthopedic
2401	appliances" means any apparatus, instrument, device, or
2402	equipment used to replace or substitute for any missing part of
2403	the body, to alleviate the malfunction of any part of the body,
2404	or to assist any disabled person in leading a normal life by
2405	facilitating such person's mobility. Such apparatus, instrument,
2406	device, or equipment shall be exempted according to an
2407	individual prescription or prescriptions written by a physician
2408	licensed under chapter 458, chapter 459, chapter 460, chapter
2409	461, or chapter 466, or according to a list prescribed and
2410	approved by the Department of Health, which list shall be
2411	certified to the Department of Revenue from time to time and
2412	included in the rules promulgated by the Department of Revenue.
2413	2.  "Cosmetics" means articles intended to be rubbed,
2414	poured, sprinkled, or sprayed on, introduced into, or otherwise
2415	applied to the human body for cleansing, beautifying, promoting
2416	attractiveness, or altering the appearance and also means
2417	articles intended for use as a compound of any such articles,
2418	including, but not limited to, cold creams, suntan lotions,
2419	makeup, and body lotions.
2420	3.  "Toilet articles" means any article advertised or held
2421	out for sale for grooming purposes and those articles that are
2422	customarily used for grooming purposes, regardless of the name
2423	by which they may be known, including, but not limited to, soap,
2424	toothpaste, hair spray, shaving products, colognes, perfumes,
2425	shampoo, deodorant, and mouthwash.
2426	7.4.  "Prescription" means an order, formula, or recipe
2427	issued in any form of oral, written, electronic, or other means
2428	of transmission by a practitioner licensed under chapter 458,
2429	chapter 459, chapter 460, chapter 461, or chapter 466. The term
2430	also includes an orally transmitted order by the lawfully
2431	designated agent of such practitioner. The term also includes an
2432	order written or transmitted by a practitioner licensed to
2433	practice in a jurisdiction other than this state, but only if
2434	the pharmacist called upon to dispense the order determines, in
2435	the exercise of his or her professional judgment, that the order
2436	is valid and necessary for the treatment of a chronic or
2437	recurrent illness. includes any order for drugs or medicinal
2438	supplies written or transmitted by any means of communication by
2439	a duly licensed practitioner authorized by the laws of the state
2440	to prescribe such drugs or medicinal supplies and intended to be
2441	dispensed by a pharmacist. The term also includes an orally
2442	transmitted order by the lawfully designated agent of such
2443	practitioner. The term also includes an order written or
2444	transmitted by a practitioner licensed to practice in a
2445	jurisdiction other than this state, but only if the pharmacist
2446	called upon to dispense such order determines, in the exercise
2447	of his or her professional judgment, that the order is valid and
2448	necessary for the treatment of a chronic or recurrent illness.
2449	The term also includes a pharmacist's order for a product
2450	selected from the formulary created pursuant to s. 465.186. A
2451	prescription may be retained in written form, or the pharmacist
2452	may cause it to be recorded in a data processing system,
2453	provided that such order can be produced in printed form upon
2454	lawful request.
2455	(c)  Chlorine is shall not be exempt from the tax imposed
2456	by this chapter when used for the treatment of water in swimming
2457	pools.
2458	(d)  Lithotripters are exempt.
2459	(d)(e)  Human organs are exempt.
2460	(f)  Sales of drugs to or by physicians, dentists,
2461	veterinarians, and hospitals in connection with medical
2462	treatment are exempt.
2463	(g)  Medical products and supplies used in the cure,
2464	mitigation, alleviation, prevention, or treatment of injury,
2465	disease, or incapacity which are temporarily or permanently
2466	incorporated into a patient or client by a practitioner of the
2467	healing arts licensed in the state are exempt.
2468	(h)  The purchase by a veterinarian of commonly recognized
2469	substances possessing curative or remedial properties which are
2470	ordered and dispensed as treatment for a diagnosed health
2471	disorder by or on the prescription of a duly licensed
2472	veterinarian, and which are applied to or consumed by animals
2473	for alleviation of pain or the cure or prevention of sickness,
2474	disease, or suffering are exempt. Also exempt are the purchase
2475	by a veterinarian of antiseptics, absorbent cotton, gauze for
2476	bandages, lotions, vitamins, and worm remedies.
2477	(i)  X-ray opaques, also known as opaque drugs and
2478	radiopaque, such as the various opaque dyes and barium sulphate,
2479	when used in connection with medical X rays for treatment of
2480	bodies of humans and animals, are exempt.
2481	(e)(j)  Parts, special attachments, special lettering, and
2482	other like items that are added to or attached to tangible
2483	personal property so that a handicapped person can use them are
2484	exempt when such items are purchased by a person pursuant to an
2485	individual prescription.
2486	(f)(k)  This subsection shall be strictly construed and
2487	enforced.
2488	(17)  EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.--
2489	(b)  As used in this subsection, the term "overhead
2490	materials" means all tangible personal property, other than
2491	qualifying property as defined in s. 212.02(33)(14)(a) and
2492	electricity, which is used or consumed in the performance of a
2493	qualifying contract, title to which property vests in or passes
2494	to the government under the contract.
2495	(c)  As used in this subsection and in s.
2496	212.02(33)(14)(a), the term "qualifying contract" means a
2497	contract with the United States Department of Defense or the
2498	National Aeronautics and Space Administration, or a subcontract
2499	thereunder, but does not include a contract or subcontract for
2500	the repair, alteration, improvement, or construction of real
2501	property, except to the extent that purchases under such a
2502	contract would otherwise be exempt from the tax imposed by this
2503	chapter.
2504	Section 11.  Section 212.094, Florida Statutes, is created
2505	to read:
2506	212.094  Purchaser request for refund or credit from
2507	dealer.--
2508	(1)  If a purchaser seeks from a dealer a refund of or
2509	credit against a tax collected under this chapter by that
2510	dealer, the purchaser shall submit a written request for the
2511	refund or credit to the dealer in accordance with this section.
2512	The request must contain all the information necessary for the
2513	dealer to determine the validity of the purchaser's request.
2514	(2)  The purchaser may not take any other action against
2515	the dealer with respect to the requested refund or credit until
2516	the dealer has had 60 days after receiving a completed request
2517	in which to respond.
2518	(3)  This section does not affect a person's standing to
2519	claim a refund.
2520	(4)  This section does not apply to refunds resulting from
2521	merchandise returned by a customer to a dealer.
2522	Section 12.  Section 212.12, Florida Statutes, is amended
2523	to read:
2524	212.12  Dealer's credit for collecting tax; penalties for
2525	noncompliance; powers of Department of Revenue in dealing with
2526	delinquents; brackets applicable to taxable transactions;
2527	records required.--
2528	(1)  Notwithstanding any other provision of law and for the
2529	purpose of compensating persons granting licenses for and the
2530	lessors of real and personal property taxed hereunder, for the
2531	purpose of compensating dealers in tangible personal property,
2532	for the purpose of compensating dealers providing communication
2533	services and taxable services, for the purpose of compensating
2534	owners of places where admissions are collected, and for the
2535	purpose of compensating remitters of any taxes or fees reported
2536	on the same documents utilized for the sales and use tax, as
2537	compensation for the keeping of prescribed records, filing
2538	timely tax returns, and the proper accounting and remitting of
2539	taxes by them, such seller, person, lessor, dealer, owner, and
2540	remitter (except dealers who make mail order sales) shall be
2541	allowed 2.5 percent of the amount of the tax due and accounted
2542	for and remitted to the department, in the form of a deduction
2543	in submitting his or her report and paying the amount due by him
2544	or her; the department shall allow such deduction of 2.5 percent
2545	of the amount of the tax to the person paying the same for
2546	remitting the tax and making of tax returns in the manner herein
2547	provided, for paying the amount due to be paid by him or her,
2548	and as further compensation to dealers in tangible personal
2549	property for the keeping of prescribed records and for
2550	collection of taxes and remitting the same. However, if the
2551	amount of the tax due and remitted to the department for the
2552	reporting period exceeds $1,200, no allowance shall be allowed
2553	for all amounts in excess of $1,200. The executive director of
2554	the department is authorized to negotiate a collection
2555	allowance, pursuant to rules promulgated by the department, with
2556	a dealer who makes mail order sales. The rules of the department
2557	shall provide guidelines for establishing the collection
2558	allowance based upon the dealer's estimated costs of collecting
2559	the tax, the volume and value of the dealer's mail order sales
2560	to purchasers in this state, and the administrative and legal
2561	costs and likelihood of achieving collection of the tax absent
2562	the cooperation of the dealer. However, in no event shall the
2563	collection allowance negotiated by the executive director exceed
2564	10 percent of the tax remitted for a reporting period.
2565	(a)  The Department of Revenue may deny the collection
2566	allowance if a taxpayer files an incomplete return or if the
2567	required tax return or tax is delinquent at the time of payment.
2568	1.  An "incomplete return" is, for purposes of this
2569	chapter, a return which is lacking such uniformity,
2570	completeness, and arrangement that the physical handling,
2571	verification, review of the return, or determination of other
2572	taxes and fees reported on the return may not be readily
2573	accomplished.
2574	2.  The department shall adopt rules requiring such
2575	information as it may deem necessary to ensure that the tax
2576	levied hereunder is properly collected, reviewed, compiled,
2577	reported, and enforced, including, but not limited to: the
2578	amount of gross sales; the amount of taxable sales; the amount
2579	of tax collected or due; the amount of lawful refunds,
2580	deductions, or credits claimed; the amount claimed as the
2581	dealer's collection allowance; the amount of penalty and
2582	interest; the amount due with the return; and such other
2583	information as the Department of Revenue may specify. The
2584	department shall require that transient rentals and agricultural
2585	equipment transactions be separately shown. Sales made through
2586	vending machines as defined in s. 212.0515 must be separately
2587	shown on the return. Sales made through coin-operated amusement
2588	machines as defined by s. 212.02 and the number of machines
2589	operated must be separately shown on the return or on a form
2590	prescribed by the department. If a separate form is required,
2591	the same penalties for late filing, incomplete filing, or
2592	failure to file as provided for the sales tax return shall apply
2593	to said form.
2594	(b)  The collection allowance and other credits or
2595	deductions provided in this chapter shall be applied
2596	proportionally to any taxes or fees reported on the same
2597	documents used for the sales and use tax.
2598	(c)1.  A dealer entitled to the collection allowance
2599	provided in this section may elect to forego the collection
2600	allowance and direct that said amount be transferred into the
2601	Educational Enhancement Trust Fund. Such an election must be
2602	made with the timely filing of a return and may not be rescinded
2603	once made. If a dealer who makes such an election files a
2604	delinquent return, underpays the tax, or files an incomplete
2605	return, the amount transferred into the Educational Enhancement
2606	Trust Fund shall be the amount of the collection allowance
2607	remaining after resolution of liability for all of the tax,
2608	interest, and penalty due on that return or underpayment of tax.
2609	The Department of Education shall distribute the remaining
2610	amount from the trust fund to the school districts that have
2611	adopted resolutions stating that those funds will be used to
2612	ensure that up-to-date technology is purchased for the
2613	classrooms in the district and that teachers are trained in the
2614	use of that technology. Revenues collected in districts that do
2615	not adopt such a resolution shall be equally distributed to
2616	districts that have adopted such resolutions.
2617	2.  This paragraph applies to all taxes, surtaxes, and any
2618	local option taxes administered under this chapter and remitted
2619	directly to the department. This paragraph does not apply to any
2620	locally imposed and self-administered convention development
2621	tax, tourist development tax, or tourist impact tax administered
2622	under this chapter.
2623	3.  Revenues from the dealer-collection allowances shall be
2624	transferred quarterly from the General Revenue Fund to the
2625	Educational Enhancement Trust Fund. The Department of Revenue
2626	shall provide to the Department of Education quarterly
2627	information about such revenues by county to which the
2628	collection allowance was attributed.
2629
2630	Notwithstanding any provision of chapter 120 to the contrary,
2631	the Department of Revenue may adopt rules to carry out the
2632	amendment made by chapter 2006-52, Laws of Florida, to this
2633	section.
2634	(d)  Notwithstanding paragraphs (a) and (b), a Model 1
2635	seller under the Streamlined Sales and Use Tax Agreement is not
2636	entitled to the collection allowance described in paragraphs (a)
2637	and (b).
2638	(e)1.  In addition to any collection allowance that may be
2639	provided under this subsection, the department may provide the
2640	monetary allowances required to be provided by the state to
2641	certified service providers and voluntary sellers pursuant to
2642	Article VI of the Streamlined Sales and Use Tax Agreement, as
2643	amended.
2644	2.  Such monetary allowances must be in the form of
2645	collection allowances that certified service providers or
2646	voluntary sellers are permitted to retain from the tax revenues
2647	collected on remote sales to be remitted to the state pursuant
2648	to this chapter.
2649	3.  For purposes of this paragraph, the term "voluntary
2650	seller" or "volunteer seller" means a seller that is not
2651	required to register in this state to collect a tax. The term
2652	"remote sales" means revenues generated by such a seller for
2653	this state for which the seller is not required to register to
2654	collect the tax imposed by this chapter.
2655	(2)(a)  When any person required hereunder to make any
2656	return or to pay any tax or fee imposed by this chapter either
2657	fails to timely file such return or fails to pay the tax or fee
2658	shown due on the return within the time required hereunder, in
2659	addition to all other penalties provided herein and by the laws
2660	of this state in respect to such taxes or fees, a specific
2661	penalty shall be added to the tax or fee in the amount of 10
2662	percent of either the tax or fee shown on the return that is not
2663	timely filed or any tax or fee not paid timely. The penalty may
2664	not be less than $50 for failure to timely file a tax return
2665	required by s. 212.11(1) or timely pay the tax or fee shown due
2666	on the return except as provided in s. 213.21(10). If a person
2667	fails to timely file a return required by s. 212.11(1) and to
2668	timely pay the tax or fee shown due on the return, only one
2669	penalty of 10 percent, which may not be less than $50, shall be
2670	imposed.
2671	(b)  When any person required under this section to make a
2672	return or to pay a tax or fee imposed by this chapter fails to
2673	disclose the tax or fee on the return within the time required,
2674	excluding a noncompliant filing event generated by situations
2675	covered in paragraph (a), in addition to all other penalties
2676	provided in this section and by the laws of this state in
2677	respect to such taxes or fees, a specific penalty shall be added
2678	to the additional tax or fee owed in the amount of 10 percent of
2679	any such unpaid tax or fee not paid timely if the failure is for
2680	not more than 30 days, with an additional 10 percent of any such
2681	unpaid tax or fee for each additional 30 days, or fraction
2682	thereof, while the failure continues, not to exceed a total
2683	penalty of 50 percent, in the aggregate, of any unpaid tax or
2684	fee.
2685	(c)  Any person who knowingly and with a willful intent to
2686	evade any tax imposed under this chapter fails to file six
2687	consecutive returns as required by law commits a felony of the
2688	third degree, punishable as provided in s. 775.082 or s.
2689	775.083.
2690	(d)  Any person who makes a false or fraudulent return with
2691	a willful intent to evade payment of any tax or fee imposed
2692	under this chapter; any person who, after the department's
2693	delivery of a written notice to the person's last known address
2694	specifically alerting the person of the requirement to register
2695	the person's business as a dealer, intentionally fails to
2696	register the business; and any person who, after the
2697	department's delivery of a written notice to the person's last
2698	known address specifically alerting the person of the
2699	requirement to collect tax on specific transactions,
2700	intentionally fails to collect such tax, shall, in addition to
2701	the other penalties provided by law, be liable for a specific
2702	penalty of 100 percent of any unreported or any uncollected tax
2703	or fee and, upon conviction, for fine and punishment as provided
2704	in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2705	notice may be made by certified mail, or by the use of such
2706	other method as is documented as being necessary and reasonable
2707	under the circumstances. The civil and criminal penalties
2708	imposed herein for failure to comply with a written notice
2709	alerting the person of the requirement to register the person's
2710	business as a dealer or to collect tax on specific transactions
2711	shall not apply if the person timely files a written challenge
2712	to such notice in accordance with procedures established by the
2713	department by rule or the notice fails to clearly advise that
2714	failure to comply with or timely challenge the notice will
2715	result in the imposition of the civil and criminal penalties
2716	imposed herein.
2717	1.  If the total amount of unreported or uncollected taxes
2718	or fees is less than $300, the first offense resulting in
2719	conviction is a misdemeanor of the second degree, the second
2720	offense resulting in conviction is a misdemeanor of the first
2721	degree, and the third and all subsequent offenses resulting in
2722	conviction is a misdemeanor of the first degree, and the third
2723	and all subsequent offenses resulting in conviction are felonies
2724	of the third degree.
2725	2.  If the total amount of unreported or uncollected taxes
2726	or fees is $300 or more but less than $20,000, the offense is a
2727	felony of the third degree.
2728	3.  If the total amount of unreported or uncollected taxes
2729	or fees is $20,000 or more but less than $100,000, the offense
2730	is a felony of the second degree.
2731	4.  If the total amount of unreported or uncollected taxes
2732	or fees is $100,000 or more, the offense is a felony of the
2733	first degree.
2734	(e)  A person who willfully attempts in any manner to evade
2735	any tax, surcharge, or fee imposed under this chapter or the
2736	payment thereof is, in addition to any other penalties provided
2737	by law, liable for a specific penalty in the amount of 100
2738	percent of the tax, surcharge, or fee, and commits a felony of
2739	the third degree, punishable as provided in s. 775.082, s.
2740	775.083, or s. 775.084.
2741	(f)  When any person, firm, or corporation fails to timely
2742	remit the proper estimated payment required under s. 212.11, a
2743	specific penalty shall be added in an amount equal to 10 percent
2744	of any unpaid estimated tax. Beginning with January 1, 1985,
2745	returns, the department, upon a showing of reasonable cause, is
2746	authorized to waive or compromise penalties imposed by this
2747	paragraph. However, other penalties and interest shall be due
2748	and payable if the return on which the estimated payment was due
2749	was not timely or properly filed.
2750	(g)  A dealer who files a consolidated return pursuant to
2751	s. 212.11(1)(e) is subject to the penalty established in
2752	paragraph (e) unless the dealer has paid the required estimated
2753	tax for his or her consolidated return as a whole without regard
2754	to each location. If the dealer fails to pay the required
2755	estimated tax for his or her consolidated return as a whole,
2756	each filing location shall stand on its own with respect to
2757	calculating penalties pursuant to paragraph (f).
2758	(3)  When any dealer, or other person charged herein, fails
2759	to remit the tax, or any portion thereof, on or before the day
2760	when such tax is required by law to be paid, there shall be
2761	added to the amount due interest at the rate of 1 percent per
2762	month of the amount due from the date due until paid. Interest
2763	on the delinquent tax shall be calculated beginning on the 21st
2764	day of the month following the month for which the tax is due,
2765	except as otherwise provided in this chapter.
2766	(4)  All penalties and interest imposed by this chapter
2767	shall be payable to and collectible by the department in the
2768	same manner as if they were a part of the tax imposed. The
2769	department may settle or compromise any such interest or
2770	penalties pursuant to s. 213.21.
2771	(5)(a)  The department is authorized to audit or inspect
2772	the records and accounts of dealers defined herein, including
2773	audits or inspections of dealers who make mail order sales to
2774	the extent permitted by another state, and to correct by credit
2775	any overpayment of tax, and, in the event of a deficiency, an
2776	assessment shall be made and collected. No administrative
2777	finding of fact is necessary prior to the assessment of any tax
2778	deficiency.
2779	(b)  In the event any dealer or other person charged herein
2780	fails or refuses to make his or her records available for
2781	inspection so that no audit or examination has been made of the
2782	books and records of such dealer or person, fails or refuses to
2783	register as a dealer, fails to make a report and pay the tax as
2784	provided by this chapter, makes a grossly incorrect report or
2785	makes a report that is false or fraudulent, then, in such event,
2786	it shall be the duty of the department to make an assessment
2787	from an estimate based upon the best information then available
2788	to it for the taxable period of retail sales of such dealer, the
2789	gross proceeds from rentals, the total admissions received,
2790	amounts received from leases of tangible personal property by
2791	such dealer, or of the cost price of all articles of tangible
2792	personal property imported by the dealer for use or consumption
2793	or distribution or storage to be used or consumed in this state,
2794	or of the sales or cost price of all services the sale or use of
2795	which is taxable under this chapter, together with interest,
2796	plus penalty, if such have accrued, as the case may be. Then the
2797	department shall proceed to collect such taxes, interest, and
2798	penalty on the basis of such assessment which shall be
2799	considered prima facie correct, and the burden to show the
2800	contrary shall rest upon the dealer, seller, owner, or lessor,
2801	as the case may be.
2802	(6)(a)  The department is given the power to prescribe the
2803	records to be kept by all persons subject to taxes imposed by
2804	this chapter. It shall be the duty of every person required to
2805	make a report and pay any tax under this chapter, every person
2806	receiving rentals or license fees, and owners of places of
2807	admission, to keep and preserve suitable records of the sales,
2808	leases, rentals, license fees, admissions, or purchases, as the
2809	case may be, taxable under this chapter; such other books of
2810	account as may be necessary to determine the amount of the tax
2811	due hereunder; and other information as may be required by the
2812	department. It shall be the duty of every such person so charged
2813	with such duty, moreover, to keep and preserve as long as
2814	required by s. 213.35 all invoices and other records of goods,
2815	wares, and merchandise; records of admissions, leases, license
2816	fees and rentals; and records of all other subjects of taxation
2817	under this chapter. All such books, invoices, and other records
2818	shall be open to examination at all reasonable hours to the
2819	department or any of its duly authorized agents.
2820	(b)  For the purpose of this subsection, if a dealer does
2821	not have adequate records of his or her retail sales or
2822	purchases, the department may, upon the basis of a test or
2823	sampling of the dealer's available records or other information
2824	relating to the sales or purchases made by such dealer for a
2825	representative period, determine the proportion that taxable
2826	retail sales bear to total retail sales or the proportion that
2827	taxable purchases bear to total purchases. This subsection does
2828	not affect the duty of the dealer to collect, or the liability
2829	of any consumer to pay, any tax imposed by or pursuant to this
2830	chapter.
2831	(c)1.  If the records of a dealer are adequate but
2832	voluminous in nature and substance, the department may sample
2833	such records and project the audit findings derived therefrom
2834	over the entire audit period to determine the proportion that
2835	taxable retail sales bear to total retail sales or the
2836	proportion that taxable purchases bear to total purchases. In
2837	order to conduct such a sample, the department must first make a
2838	good faith effort to reach an agreement with the dealer, which
2839	agreement provides for the means and methods to be used in the
2840	sampling process. In the event that no agreement is reached, the
2841	dealer is entitled to a review by the executive director. In the
2842	case of fixed assets, a dealer may agree in writing with the
2843	department for adequate but voluminous records to be
2844	statistically sampled. Such an agreement shall provide for the
2845	methodology to be used in the statistical sampling process. The
2846	audit findings derived therefrom shall be projected over the
2847	period represented by the sample in order to determine the
2848	proportion that taxable purchases bear to total purchases. Once
2849	an agreement has been signed, it is final and conclusive with
2850	respect to the method of sampling fixed assets, and the
2851	department may not conduct a detailed audit of fixed assets, and
2852	the taxpayer may not request a detailed audit after the
2853	agreement is reached.
2854	2.  For the purposes of sampling pursuant to subparagraph
2855	1., the department shall project any deficiencies and
2856	overpayments derived therefrom over the entire audit period. In
2857	determining the dealer's compliance, the department shall reduce
2858	any tax deficiency as derived from the sample by the amount of
2859	any overpayment derived from the sample. In the event the
2860	department determines from the sample results that the dealer
2861	has a net tax overpayment, the department shall provide the
2862	findings of this overpayment to the Chief Financial Officer for
2863	repayment of funds paid into the State Treasury through error
2864	pursuant to s. 215.26.
2865	3.a.  A taxpayer is entitled, both in connection with an
2866	audit and in connection with an application for refund filed
2867	independently of any audit, to establish the amount of any
2868	refund or deficiency through statistical sampling when the
2869	taxpayer's records are adequate but voluminous. In the case of
2870	fixed assets, a dealer may agree in writing with the department
2871	for adequate but voluminous records to be statistically sampled.
2872	Such an agreement shall provide for the methodology to be used
2873	in the statistical sampling process. The audit findings derived
2874	therefrom shall be projected over the period represented by the
2875	sample in order to determine the proportion that taxable
2876	purchases bear to total purchases. Once an agreement has been
2877	signed, it is final and conclusive with respect to the method of
2878	sampling fixed assets, and the department may not conduct a
2879	detailed audit of fixed assets, and the taxpayer may not request
2880	a detailed audit after the agreement is reached.
2881	b.  Alternatively, a taxpayer is entitled to establish any
2882	refund or deficiency through any other sampling method agreed
2883	upon by the taxpayer and the department when the taxpayer's
2884	records, other than those regarding fixed assets, are adequate
2885	but voluminous. Whether done through statistical sampling or any
2886	other sampling method agreed upon by the taxpayer and the
2887	department, the completed sample must reflect both overpayments
2888	and underpayments of taxes due. The sample shall be conducted
2889	through:
2890	(I)  A taxpayer request to perform the sampling through the
2891	certified audit program pursuant to s. 213.285;
2892	(II)  Attestation by a certified public accountant as to
2893	the adequacy of the sampling method utilized and the results
2894	reached using such sampling method; or
2895	(III)  A sampling method that has been submitted by the
2896	taxpayer and approved by the department before a refund claim is
2897	submitted. This sub-sub-subparagraph does not prohibit a
2898	taxpayer from filing a refund claim prior to approval by the
2899	department of the sampling method; however, a refund claim
2900	submitted before the sampling method has been approved by the
2901	department cannot be a complete refund application pursuant to
2902	s. 213.255 until the sampling method has been approved by the
2903	department.
2904	c.  The department shall prescribe by rule the procedures
2905	to be followed under each method of sampling. Such procedures
2906	shall follow generally accepted auditing procedures for
2907	sampling. The rule shall also set forth other criteria regarding
2908	the use of sampling, including, but not limited to, training
2909	requirements that must be met before a sampling method may be
2910	utilized and the steps necessary for the department and the
2911	taxpayer to reach agreement on a sampling method submitted by
2912	the taxpayer for approval by the department.
2913	(7)  In the event the dealer has imported tangible personal
2914	property and he or she fails to produce an invoice showing the
2915	cost price of the articles, as defined in this chapter, which
2916	are subject to tax, or the invoice does not reflect the true or
2917	actual cost price as defined herein, then the department shall
2918	ascertain, in any manner feasible, the true cost price, and
2919	assess and collect the tax thereon with interest plus penalties,
2920	if such have accrued on the true cost price as assessed by it.
2921	The assessment so made shall be considered prima facie correct,
2922	and the duty shall be on the dealer to show to the contrary.
2923	(8)  In the case of the lease or rental of tangible
2924	personal property, or other rentals or license fees as herein
2925	defined and taxed, if the consideration given or reported by the
2926	lessor, person receiving rental or license fee, or dealer does
2927	not, in the judgment of the department, represent the true or
2928	actual consideration, then the department is authorized to
2929	ascertain the same and assess and collect the tax thereon in the
2930	same manner as above provided, with respect to imported tangible
2931	property, together with interest, plus penalties, if such have
2932	accrued.
2933	(9)  Taxes imposed by this chapter upon the privilege of
2934	the use, consumption, storage for consumption, or sale of
2935	tangible personal property, admissions, license fees, rentals,
2936	communication services, and upon the sale or use of services as
2937	herein taxed shall be collected upon the basis of an addition of
2938	the tax imposed by this chapter to the total price of such
2939	admissions, license fees, rentals, communication or other
2940	services, or sale price of such article or articles that are
2941	purchased, sold, or leased at any one time by or to a customer
2942	or buyer; the dealer, or person charged herein, is required to
2943	pay a privilege tax in the amount of the tax imposed by this
2944	chapter on the total of his or her gross sales of tangible
2945	personal property, admissions, license fees, rentals, and
2946	communication services or to collect a tax upon the sale or use
2947	of services, and such person or dealer shall add the tax imposed
2948	by this chapter to the price, license fee, rental, or
2949	admissions, and communication or other services and collect the
2950	total sum from the purchaser, admittee, licensee, lessee, or
2951	consumer. In computing the tax due or to be collected as the
2952	result of any transaction, the seller may elect to compute the
2953	tax due on a transaction on a per-item basis or on an invoice
2954	basis. The tax rate shall be the sum of the applicable state and
2955	local rates, if any, and the tax computation shall be carried to
2956	the third decimal place. Whenever the third decimal place is
2957	greater than four, the tax shall be rounded to the next whole
2958	cent. The department shall make available in an electronic
2959	format or otherwise the tax amounts and the following brackets
2960	applicable to all transactions taxable at the rate of 6 percent:
2961	(a)  On single sales of less than 10 cents, no tax shall be
2962	added.
2963	(b)  On single sales in amounts from 10 cents to 16 cents,
2964	both inclusive, 1 cent shall be added for taxes.
2965	(c)  On sales in amounts from 17 cents to 33 cents, both
2966	inclusive, 2 cents shall be added for taxes.
2967	(d)  On sales in amounts from 34 cents to 50 cents, both
2968	inclusive, 3 cents shall be added for taxes.
2969	(e)  On sales in amounts from 51 cents to 66 cents, both
2970	inclusive, 4 cents shall be added for taxes.
2971	(f)  On sales in amounts from 67 cents to 83 cents, both
2972	inclusive, 5 cents shall be added for taxes.
2973	(g)  On sales in amounts from 84 cents to $1, both
2974	inclusive, 6 cents shall be added for taxes.
2975	(h)  On sales in amounts of more than $1, 6 percent shall
2976	be charged upon each dollar of price, plus the appropriate
2977	bracket charge upon any fractional part of a dollar.
2978	(10)  In counties which have adopted a discretionary sales
2979	surtax at the rate of 1 percent, the department shall make
2980	available in an electronic format or otherwise the tax amounts
2981	and the following brackets applicable to all taxable
2982	transactions that would otherwise have been transactions taxable
2983	at the rate of 6 percent:
2984	(a)  On single sales of less than 10 cents, no tax shall be
2985	added.
2986	(b)  On single sales in amounts from 10 cents to 14 cents,
2987	both inclusive, 1 cent shall be added for taxes.
2988	(c)  On sales in amounts from 15 cents to 28 cents, both
2989	inclusive, 2 cents shall be added for taxes.
2990	(d)  On sales in amounts from 29 cents to 42 cents, both
2991	inclusive, 3 cents shall be added for taxes.
2992	(e)  On sales in amounts from 43 cents to 57 cents, both
2993	inclusive, 4 cents shall be added for taxes.
2994	(f)  On sales in amounts from 58 cents to 71 cents, both
2995	inclusive, 5 cents shall be added for taxes.
2996	(g)  On sales in amounts from 72 cents to 85 cents, both
2997	inclusive, 6 cents shall be added for taxes.
2998	(h)  On sales in amounts from 86 cents to $1, both
2999	inclusive, 7 cents shall be added for taxes.
3000	(i)  On sales in amounts from $1 up to, and including, the
3001	first $5,000 in price, 7 percent shall be charged upon each
3002	dollar of price, plus the appropriate bracket charge upon any
3003	fractional part of a dollar.
3004	(j)  On sales in amounts of more than $5,000 in price, 7
3005	percent shall be added upon the first $5,000 in price, and 6
3006	percent shall be added upon each dollar of price in excess of
3007	the first $5,000 in price, plus the bracket charges upon any
3008	fractional part of a dollar as provided for in subsection (9).
3009	(11)  The department shall make available in an electronic
3010	format or otherwise the tax amounts and brackets applicable to
3011	all taxable transactions that occur in counties that have a
3012	surtax at a rate other than 1 percent which transactions would
3013	otherwise have been transactions taxable at the rate of 6
3014	percent. Likewise, the department shall make available in an
3015	electronic format or otherwise the tax amounts and brackets
3016	applicable to transactions taxable at 7 percent pursuant to s.
3017	212.05(1)(e) and on transactions which would otherwise have been
3018	so taxable in counties which have adopted a discretionary sales
3019	surtax.
3020	(10)(12)  It is hereby declared to be the legislative
3021	intent that, whenever in the construction, administration, or
3022	enforcement of this chapter there may be any question respecting
3023	a duplication of the tax, the end consumer, or last retail sale,
3024	be the sale intended to be taxed and insofar as may be
3025	practicable there be no duplication or pyramiding of the tax.
3026	(11)(13)  In order to aid the administration and
3027	enforcement of the provisions of this chapter with respect to
3028	the rentals and license fees, each lessor or person granting the
3029	use of any hotel, apartment house, roominghouse, tourist or
3030	trailer camp, real property, or any interest therein, or any
3031	portion thereof, inclusive of owners; property managers;
3032	lessors; landlords; hotel, apartment house, and roominghouse
3033	operators; and all licensed real estate agents within the state
3034	leasing, granting the use of, or renting such property, shall be
3035	required to keep a record of each and every such lease, license,
3036	or rental transaction which is taxable under this chapter, in
3037	such a manner and upon such forms as the department may
3038	prescribe, and to report such transaction to the department or
3039	its designated agents, and to maintain such records as long as
3040	required by s. 213.35, subject to the inspection of the
3041	department and its agents. Upon the failure by such owner;
3042	property manager; lessor; landlord; hotel, apartment house,
3043	roominghouse, tourist or trailer camp operator; or real estate
3044	agent to keep and maintain such records and to make such reports
3045	upon the forms and in the manner prescribed, such owner;
3046	property manager; lessor; landlord; hotel, apartment house,
3047	roominghouse, tourist or trailer camp operator; receiver of rent
3048	or license fees; or real estate agent is guilty of a misdemeanor
3049	of the second degree, punishable as provided in s. 775.082 or s.
3050	775.083, for the first offense; for subsequent offenses, they
3051	are each guilty of a misdemeanor of the first degree, punishable
3052	as provided in s. 775.082 or s. 775.083. If, however, any
3053	subsequent offense involves intentional destruction of such
3054	records with an intent to evade payment of or deprive the state
3055	of any tax revenues, such subsequent offense shall be a felony
3056	of the third degree, punishable as provided in s. 775.082 or s.
3057	775.083.
3058	(14)  If it is determined upon audit that a dealer has
3059	collected and remitted taxes by applying the applicable tax rate
3060	to each transaction as described in subsection (9) and rounding
3061	the tax due to the nearest whole cent rather than applying the
3062	appropriate bracket system provided by law or department rule,
3063	the dealer shall not be held liable for additional tax, penalty,
3064	and interest resulting from such failure if:
3065	(a)  The dealer acted in a good faith belief that rounding
3066	to the nearest whole cent was the proper method of determining
3067	the amount of tax due on each taxable transaction.
3068	(b)  The dealer timely reported and remitted all taxes
3069	collected on each taxable transaction.
3070	(c)  The dealer agrees in writing to future compliance with
3071	the laws and rules concerning brackets applicable to the
3072	dealer's transactions.
3073	Section 13.  Subsection (3) of section 212.17, Florida
3074	Statutes, is amended to read:
3075	212.17  Credits for returned goods, rentals, or admissions;
3076	goods acquired for dealer's own use and subsequently resold;
3077	additional powers of department.--
3078	(3)  A dealer who has paid the tax imposed by this chapter
3079	on tangible personal property or services may take a credit or
3080	obtain a refund for any tax paid by the dealer on the unpaid
3081	balance due on worthless accounts within 12 months following the
3082	month in which the bad debt has been charged off for federal
3083	income tax purposes. A dealer that has paid the tax imposed by
3084	this chapter on tangible personal property or services and that
3085	is not required to file federal income tax returns may take a
3086	credit against or obtain a refund for any tax paid by the dealer
3087	on the unpaid balance due on worthless accounts within 12 months
3088	following the month in which the bad debt is written off as
3089	uncollectible in the dealer's books and records and would be
3090	eligible for a bad-debt deduction for federal income tax
3091	purposes if the dealer was required to file a federal income tax
3092	return.
3093	(a)  A dealer that is taking a credit against or obtaining
3094	a refund on worthless accounts shall base the bad-debt-recovery
3095	calculation in accordance with 26 U.S.C. s. 166.
3096	(b)  When the amount of bad debt exceeds the amount of
3097	taxable sales for the period during which the bad debt is
3098	written off, a refund claim must be filed, notwithstanding s.
3099	215.26(2), within 3 years after the due date of the return on
3100	which the bad debt could first be claimed.
3101	(c)  If any accounts so charged off for which a credit or
3102	refund has been obtained are thereafter in whole or in part paid
3103	to the dealer, the amount so paid shall be included in the first
3104	return filed after such collection and the tax paid accordingly.
3105	(d)  If filing responsibilities have been assumed by a
3106	certified service provider, the certified service provider shall
3107	claim, on behalf of the seller, any bad-debt allowance provided
3108	by this subsection. The certified service provider shall credit
3109	or refund to the seller the full amount of any bad-debt
3110	allowance or refund received.
3111	(e)  For the purposes of reporting a payment received on a
3112	previously claimed bad debt, any payments made on a debt or
3113	account shall first be applied proportionally to the taxable
3114	price of the property or service and the sales tax on such
3115	property, and second to any interest, service charges, and any
3116	other charges.
3117	(f)  In situations in which the books and records of the
3118	party claiming the bad-debt allowance support an allocation of
3119	the bad debts among states that are members of the Streamlined
3120	Sales and Use Tax Agreement, the allocation is permitted among
3121	those states.
3122	Section 14.  Paragraphs (a) and (e) of subsection (3) of
3123	section 212.18, Florida Statutes, are amended to read:
3124	212.18  Administration of law; registration of dealers;
3125	rules.--
3126	(3)(a)  Every person desiring to engage in or conduct
3127	business in this state as a dealer, as defined in this chapter,
3128	or to lease, rent, or let or grant licenses in living quarters
3129	or sleeping or housekeeping accommodations in hotels, apartment
3130	houses, roominghouses, or tourist or trailer camps that are
3131	subject to tax under s. 212.03, or to lease, rent, or let or
3132	grant licenses in real property, as defined in this chapter, and
3133	every person who sells or receives anything of value by way of
3134	admissions, must file with the department an application for a
3135	certificate of registration for each place of business, showing
3136	the names of the persons who have interests in such business and
3137	their residences, the address of the business, and such other
3138	data as the department may reasonably require. However, owners
3139	and operators of vending machines or newspaper rack machines are
3140	required to obtain only one certificate of registration for each
3141	county in which such machines are located. The department, by
3142	rule, may authorize a dealer that uses independent sellers to
3143	sell its merchandise to remit tax on the retail sales price
3144	charged to the ultimate consumer in lieu of having the
3145	independent seller register as a dealer and remit the tax. The
3146	department may appoint the county tax collector as the
3147	department's agent to accept applications for registrations. The
3148	application must be made to the department before the person,
3149	firm, copartnership, or corporation may engage in such business,
3150	and it must be accompanied by a registration fee of $5. However,
3151	a registration fee is not required to accompany an application
3152	to engage in or conduct business to make mail order sales. The
3153	department may waive the registration fee for applications
3154	submitted through the department's Internet registration process
3155	or central electronic registration system provided by member
3156	states of the Streamlined Sales and Use Tax Agreement.
3157	(e)  As used in this paragraph, the term "exhibitor" means
3158	a person who enters into an agreement authorizing the display of
3159	tangible personal property or services at a convention or a
3160	trade show. The following provisions apply to the registration
3161	of exhibitors as dealers under this chapter:
3162	1.  An exhibitor whose agreement prohibits the sale of
3163	tangible personal property or services subject to the tax
3164	imposed in this chapter is not required to register as a dealer.
3165	2.  An exhibitor whose agreement provides for the sale at
3166	wholesale only of tangible personal property or services subject
3167	to the tax imposed in this chapter must obtain a resale
3168	certificate from the purchasing dealer but is not required to
3169	register as a dealer.
3170	3.  An exhibitor whose agreement authorizes the retail sale
3171	of tangible personal property or services subject to the tax
3172	imposed in this chapter must register as a dealer and collect
3173	the tax imposed under this chapter on such sales.
3174	4.  Any exhibitor who makes a mail order sale pursuant to
3175	s. 212.0596 must register as a dealer.
3176
3177	Any person who conducts a convention or a trade show must make
3178	their exhibitor's agreements available to the department for
3179	inspection and copying.
3180	Section 15.  Section 212.20, Florida Statutes, is amended
3181	to read:
3182	212.20  Funds collected, disposition; additional powers of
3183	department; operational expense; refund of taxes adjudicated
3184	unconstitutionally collected.--
3185	(1)  The department shall pay over to the Chief Financial
3186	Officer of the state all funds received and collected by it
3187	under the provisions of this chapter, to be credited to the
3188	account of the General Revenue Fund of the state.
3189	(2)  The department is authorized to employ all necessary
3190	assistants to administer this chapter properly and is also
3191	authorized to purchase all necessary supplies and equipment
3192	which may be required for this purpose.
3193	(3)  The estimated amount of money needed for the
3194	administration of this chapter shall be included by the
3195	department in its annual legislative budget request for the
3196	operation of its office.
3197	(4)  When there has been a final adjudication that any tax
3198	pursuant to s. 212.0596 was levied, collected, or both, contrary
3199	to the Constitution of the United States or the State
3200	Constitution, the department shall, in accordance with rules,
3201	determine, based upon claims for refund and other evidence and
3202	information, who paid such tax or taxes, and refund to each such
3203	person the amount of tax paid. For purposes of this subsection,
3204	a "final adjudication" is a decision of a court of competent
3205	jurisdiction from which no appeal can be taken or from which the
3206	official or officials of this state with authority to make such
3207	decisions has or have decided not to appeal.
3208	(4)(5)  For the purposes of this section, the term:
3209	(a)  "Proceeds" means all tax or fee revenue collected or
3210	received by the department, including interest and penalties.
3211	(b)  "Reallocate" means reduction of the accounts of
3212	initial deposit and redeposit into the indicated account.
3213	(5)(6)  Distribution of all proceeds under this chapter and
3214	s. 202.18(1)(b) and (2)(b) shall be as follows:
3215	(a)  Proceeds from the convention development taxes
3216	authorized under s. 212.0305 shall be reallocated to the
3217	Convention Development Tax Clearing Trust Fund.
3218	(b)  Proceeds from discretionary sales surtaxes imposed
3219	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
3220	Discretionary Sales Surtax Clearing Trust Fund.
3221	(c)  Proceeds from the fees imposed under ss.
3222	212.05(1)(h)3. and 212.18(3) shall remain with the General
3223	Revenue Fund.
3224	(d)  The proceeds of all other taxes and fees imposed
3225	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
3226	and (2)(b) shall be distributed as follows:
3227	1.  In any fiscal year, the greater of $500 million, minus
3228	an amount equal to 4.6 percent of the proceeds of the taxes
3229	collected pursuant to chapter 201, or 5.2 percent of all other
3230	taxes and fees imposed pursuant to this chapter or remitted
3231	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
3232	monthly installments into the General Revenue Fund.
3233	2.  After the distribution under subparagraph 1., 8.814
3234	percent of the amount remitted by a sales tax dealer located
3235	within a participating county pursuant to s. 218.61 shall be
3236	transferred into the Local Government Half-cent Sales Tax
3237	Clearing Trust Fund. Beginning July 1, 2003, the amount to be
3238	transferred shall be reduced by 0.1 percent, and the department
3239	shall distribute this amount to the Public Employees Relations
3240	Commission Trust Fund less $5,000 each month, which shall be
3241	added to the amount calculated in subparagraph 3. and
3242	distributed accordingly.
3243	3.  After the distribution under subparagraphs 1.and 2.,
3244	0.095 percent shall be transferred to the Local Government Half-
3245	cent Sales Tax Clearing Trust Fund and distributed pursuant to
3246	s. 218.65.
3247	4.  After the distributions under subparagraphs 1., 2., and
3248	3., 2.0440 percent of the available proceeds shall be
3249	transferred monthly to the Revenue Sharing Trust Fund for
3250	Counties pursuant to s. 218.215.
3251	5.  After the distributions under subparagraphs 1., 2., and
3252	3., 1.3409 percent of the available proceeds shall be
3253	transferred monthly to the Revenue Sharing Trust Fund for
3254	Municipalities pursuant to s. 218.215. If the total revenue to
3255	be distributed pursuant to this subparagraph is at least as
3256	great as the amount due from the Revenue Sharing Trust Fund for
3257	Municipalities and the former Municipal Financial Assistance
3258	Trust Fund in state fiscal year 1999-2000, no municipality shall
3259	receive less than the amount due from the Revenue Sharing Trust
3260	Fund for Municipalities and the former Municipal Financial
3261	Assistance Trust Fund in state fiscal year 1999-2000. If the
3262	total proceeds to be distributed are less than the amount
3263	received in combination from the Revenue Sharing Trust Fund for
3264	Municipalities and the former Municipal Financial Assistance
3265	Trust Fund in state fiscal year 1999-2000, each municipality
3266	shall receive an amount proportionate to the amount it was due
3267	in state fiscal year 1999-2000.
3268	6.  Of the remaining proceeds:
3269	a.  In each fiscal year, the sum of $29,915,500 shall be
3270	divided into as many equal parts as there are counties in the
3271	state, and one part shall be distributed to each county. The
3272	distribution among the several counties must begin each fiscal
3273	year on or before January 5th and continue monthly for a total
3274	of 4 months. If a local or special law required that any moneys
3275	accruing to a county in fiscal year 1999-2000 under the then-
3276	existing provisions of s. 550.135 be paid directly to the
3277	district school board, special district, or a municipal
3278	government, such payment must continue until the local or
3279	special law is amended or repealed. The state covenants with
3280	holders of bonds or other instruments of indebtedness issued by
3281	local governments, special districts, or district school boards
3282	before July 1, 2000, that it is not the intent of this
3283	subparagraph to adversely affect the rights of those holders or
3284	relieve local governments, special districts, or district school
3285	boards of the duty to meet their obligations as a result of
3286	previous pledges or assignments or trusts entered into which
3287	obligated funds received from the distribution to county
3288	governments under then-existing s. 550.135. This distribution
3289	specifically is in lieu of funds distributed under s. 550.135
3290	before July 1, 2000.
3291	b.  The department shall distribute $166,667 monthly
3292	pursuant to s. 288.1162 to each applicant that has been
3293	certified as a "facility for a new professional sports
3294	franchise" or a "facility for a retained professional sports
3295	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
3296	distributed monthly by the department to each applicant that has
3297	been certified as a "facility for a retained spring training
3298	franchise" pursuant to s. 288.1162; however, not more than
3299	$416,670 may be distributed monthly in the aggregate to all
3300	certified facilities for a retained spring training franchise.
3301	Distributions must begin 60 days following such certification
3302	and shall continue for not more than 30 years. This paragraph
3303	may not be construed to allow an applicant certified pursuant to
3304	s. 288.1162 to receive more in distributions than actually
3305	expended by the applicant for the public purposes provided for
3306	in s. 288.1162(6).
3307	c.  Beginning 30 days after notice by the Office of
3308	Tourism, Trade, and Economic Development to the Department of
3309	Revenue that an applicant has been certified as the professional
3310	golf hall of fame pursuant to s. 288.1168 and is open to the
3311	public, $166,667 shall be distributed monthly, for up to 300
3312	months, to the applicant.
3313	d.  Beginning 30 days after notice by the Office of
3314	Tourism, Trade, and Economic Development to the Department of
3315	Revenue that the applicant has been certified as the
3316	International Game Fish Association World Center facility
3317	pursuant to s. 288.1169, and the facility is open to the public,
3318	$83,333 shall be distributed monthly, for up to 168 months, to
3319	the applicant. This distribution is subject to reduction
3320	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
3321	made, after certification and before July 1, 2000.
3322	7.  All other proceeds must remain in the General Revenue
3323	Fund.
3324	Section 16.  Section 213.052, Florida Statutes, is created
3325	to read:
3326	213.052  Notice of state sales and use tax rate changes.--
3327	(1)  A sales or use tax rate change imposed under chapter
3328	212 is effective on January 1, April 1, July 1, or October 1.
3329	The Department of Revenue shall provide notice of such rate
3330	change to all affected sellers 60 days before the effective date
3331	of the rate change.
3332	(2)  Failure of a seller to receive notice does not relieve
3333	the seller of its obligation to collect sales or use tax.
3334	Section 17.  Section 213.0521, Florida Statutes, is created
3335	to read:
3336	213.0521  Effective date of state sales and use tax rate
3337	changes.--The effective date for services covering a period
3338	starting before and ending after the statutory effective date is
3339	as follows:
3340	(1)  For a rate increase, the new rate applies to the first
3341	billing period starting on or after the effective date.
3342	(2)  For a rate decrease, the new rate applies to bills
3343	rendered on or after the effective date.
3344	Section 18.  Section 213.215, Florida Statutes, is created
3345	to read:
3346	213.215  Sales and use tax amnesty upon registration in
3347	accordance with the Streamlined Sales and Use Tax Agreement.--
3348	(1)  Amnesty shall be provided for uncollected or unpaid
3349	sales or use tax to a seller who registers to pay or to collect
3350	and remit applicable sales or use tax in accordance with the
3351	terms of the Streamlined Sales and Use Tax Agreement authorized
3352	under s. 213.256, if the seller was not registered with the
3353	Department of Revenue in the 12-month period preceding the
3354	effective date of participation in the agreement by this state.
3355	(2)  The amnesty precludes assessment for uncollected or
3356	unpaid sales or use tax, together with penalty or interest for
3357	sales made during the period the seller was not registered with
3358	the Department of Revenue, if registration occurs within 12
3359	months after the effective date of this state's participation in
3360	the agreement.
3361	(3)  The amnesty is not available to a seller with respect
3362	to any matter for which the seller received notice of the
3363	commencement of an audit if the audit is not yet finally
3364	resolved, including any related administrative and judicial
3365	processes.
3366	(4)  The amnesty is not available for sales or use taxes
3367	already paid or remitted to the state or to taxes collected by
3368	the seller.
3369	(5)  The amnesty is fully effective, absent the seller's
3370	fraud or intentional misrepresentation of a material fact, as
3371	long as the seller continues registration and continues payment
3372	or collection and remittance of applicable sales or use taxes
3373	for at least 36 months.
3374	(6)  The amnesty applies only to sales or use taxes due
3375	from a seller in its capacity as a seller and not to sales or
3376	use taxes due from a seller in its capacity as a buyer.
3377	Section 19.  Subsections (1) and (2) of section 213.256,
3378	Florida Statutes, are amended to read:
3379	213.256  Simplified Sales and Use Tax Administration Act.--
3380	(1)  As used in this section and ss. 213.2562 and 213.2567,
3381	the term:
3382	(a)  "Agent" means, for purposes of carrying out the
3383	responsibilities placed on a dealer, a person appointed by the
3384	seller to represent the seller before the department.
3385	"Department" means the Department of Revenue.
3386	(b)  "Agreement" means the Streamlined Sales and Use Tax
3387	Agreement as amended and adopted on January 27, 2001, by the
3388	Executive Committee of the National Conference of State
3389	Legislatures.
3390	(c)  "Certified automated system" means software certified
3391	jointly by the state states that are signatories to the
3392	agreement to calculate the tax imposed by each jurisdiction on a
3393	transaction, determine the amount of tax to remit to the
3394	appropriate state, and maintain a record of the transaction.
3395	(d)  "Certified service provider" means an agent certified
3396	jointly by the states that are signatories to the agreement to
3397	perform all of the seller's sales tax functions other than the
3398	seller's obligation to remit tax on its own purchases.
3399	(e)  "Department" means the Department of Revenue.
3400	(f)  "Governing board" means the governing board of the
3401	agreement.
3402	(g)1.  "Model 1 seller" means a seller that has selected a
3403	certified service provider as the seller's agent to perform all
3404	of the seller's sales and use tax functions other than the
3405	seller's obligation to remit tax on the seller's purchases.
3406	2.  "Model 2 seller" means a seller that has selected a
3407	certified automated system to perform part of the seller's sales
3408	and use tax functions, but retains responsibility for remitting
3409	the tax.
3410	3.  "Model 3 seller" means a seller that has sales in at
3411	least five member states, has total annual sales revenue of at
3412	least $500 million, has a proprietary system that calculates the
3413	amount of tax due each jurisdiction, and has entered into a
3414	performance agreement with the member states which establishes a
3415	tax performance standard for the seller.
3416
3417	As used in this paragraph, a seller includes an affiliated group
3418	of sellers using the same proprietary system.
3419	(h)(e)  "Person" means an individual, trust, estate,
3420	fiduciary, partnership, limited liability company, limited
3421	liability partnership, corporation, or any other legal entity.
3422	(i)  "Registered under this agreement" means registration
3423	by a seller with the member states under the central
3424	registration system.
3425	(j)(f)  "Sales tax" means the tax levied under chapter 212.
3426	(k)(g)  "Seller" means any person making sales, leases, or
3427	rentals of personal property or services.
3428	(l)(h)  "State" means any state of the United States and
3429	the District of Columbia.
3430	(m)(i)  "Use tax" means the tax levied under chapter 212.
3431	(2)(a)  The executive director of the department is
3432	authorized to shall enter into an agreement the Streamlined
3433	Sales and Use Tax Agreement with one or more states to simplify
3434	and modernize sales and use tax administration in order to
3435	substantially reduce the burden of tax compliance for all
3436	sellers and for all types of commerce. In furtherance of the
3437	agreement, the executive director of the department or his or
3438	her designee shall act jointly with other states that are
3439	members of the agreement to establish standards for
3440	certification of a certified service provider and certified
3441	automated systems system and central registration systems
3442	establish performance standards for multistate sellers.
3443	(b)  The executive director of the department or his or her
3444	designee shall take other actions reasonably required to
3445	administer this section. Other actions authorized by this
3446	section include, but are not limited to, the adoption of rules
3447	and the joint procurement, with other member states, of goods
3448	and services in furtherance of the cooperative agreement.
3449	(c)  The executive director of the department or his or her
3450	designee may represent this state before the other states that
3451	are signatories to the agreement.
3452	(d)  The executive director of the department or his or her
3453	designee is authorized to prepare and submit from time to time
3454	such reports and certifications as may be determined necessary
3455	according to the terms of an agreement and to enter into such
3456	other agreements with the governing board, member states, and
3457	service providers as are determined by the executive director to
3458	facilitate the administration of the tax laws of this state.
3459	Section 20.  Section 213.2562, Florida Statutes, is created
3460	to read:
3461	213.2562  Approval of software to calculate tax.--The
3462	department shall review software submitted to the governing
3463	board for certification as a certified automated system. If the
3464	software accurately reflects the taxability of product
3465	categories included in the program, the department shall certify
3466	the approval of the software to the governing board.
3467	Section 21.  Section 213.2567, Florida Statutes, is created
3468	to read:
3469	213.2567  Simplified Sales and Use Tax Agreement
3470	registration, certification, liability, and audit.--
3471	(1)  A seller that registers under the agreement agrees to
3472	collect and remit sales and use taxes for all taxable sales into
3473	the member states, including member states joining after the
3474	seller's registration. Withdrawal or revocation of this state
3475	does not relieve a seller of its responsibility to remit taxes
3476	previously or subsequently collected on behalf of the state.
3477	(a)  When registering, the seller may select a model 1,
3478	model 2, or model 3 method of remittance or other method allowed
3479	by state law to remit the taxes collected.
3480	(b)  A seller may be registered by an agent. Such an
3481	appointment must be in writing and submitted to a member state.
3482	(2)(a)  A certified service provider is the agent of a
3483	model 1 seller with whom the certified service provider has
3484	contracted for the collection and remittance of sales and use
3485	taxes. As the model 1 seller's agent, the certified service
3486	provider is liable for sales and use tax due this state on all
3487	sales transactions it processes for the model 1 seller, except
3488	as set out in paragraph (b).
3489	(b)  A model 1 seller is not liable to the state for sales
3490	or use tax due on transactions processed by the certified
3491	service provider unless the model 1 seller has misrepresented
3492	the type of items it sells or has committed fraud. In the
3493	absence of probable cause to believe that the model 1 seller has
3494	committed fraud or made a material misrepresentation, the model
3495	1 seller is not subject to audit on the transactions processed
3496	by the certified service provider. A model 1 seller is subject
3497	to audit for transactions that have not been processed by the
3498	certified service provider. The member states acting jointly may
3499	perform a system check of the model 1 seller and review the
3500	model 1 seller's procedures to determine if the certified
3501	service provider's system is functioning properly and to
3502	determine the extent to which the model 1 seller's transactions
3503	are being processed by the certified service provider.
3504	(3)  A model 2 seller that uses a certified automated
3505	system remains responsible and is liable to this state for
3506	reporting and remitting tax. However, a model 2 seller is not
3507	responsible for errors in reliance on a certified automated
3508	system.
3509	(4)  A model 3 seller is liable for the failure of the
3510	proprietary system to meet the performance standard.
3511	(5)  A person that provides a certified automated system is
3512	not liable for errors contained in software that was approved by
3513	the department and certified to the governing board. However,
3514	such person:
3515	(a)  Is responsible for the proper functioning of that
3516	system;
3517	(b)  Is liable to this state for underpayments of tax
3518	attributable to errors in the functioning of the certified
3519	automated system; and
3520	(c)  Is liable for the misclassification of an item or
3521	transaction that is not corrected within 10 days following the
3522	receipt of notice from the department.
3523	(6)  The executive director of the department or his or her
3524	designee may certify a person as a certified service provider if
3525	the person meets all of the following requirements:
3526	(a)  Uses a certified automated system;
3527	(b)  Integrates its certified automated system with the
3528	system of a seller for whom the person collects tax so that the
3529	tax due on a sale is determined at the time of the sale;
3530	(c)  Agrees to remit the taxes it collects at the time and
3531	in the manner specified by chapter 212;
3532	(d)  Agrees to file returns on behalf of the sellers for
3533	whom it collects tax;
3534	(e)  Agrees to protect the privacy of tax information it
3535	obtains in accordance with s. 213.053; and
3536	(f)  Enters into a contract with the department and agrees
3537	to comply with the terms of the contract.
3538	(7)  The department shall review software submitted to the
3539	governing board for certification as a certified automated
3540	system. The executive director of the department shall certify
3541	the approval of the software to the governing board if the
3542	software:
3543	(a)  Determines the applicable state and local sales and
3544	use tax rate for a transaction in accordance with s. 212.06(3)
3545	and (4);
3546	(b)  Determines whether an item is exempt from tax;
3547	(c)  Determines the amount of tax to be remitted for each
3548	taxpayer for a reporting period; and
3549	(d)  Can generate reports and returns as required by the
3550	governing board.
3551	(8)  The department may by rule establish one or more sales
3552	tax performance standards for model 3 sellers.
3553	(9)  Disclosure of information necessary under this section
3554	must be made according to a written agreement between the
3555	executive director of the department or his or her designee and
3556	the certified service provider. The certified service provider
3557	is bound by the same requirements of confidentiality as the
3558	department employees. Breach of confidentiality is a misdemeanor
3559	of the first degree, punishable as provided in s. 775.082 or s.
3560	775.083.
3561	Section 22.  It is the intent of the Legislature to urge
3562	the United States Congress to consider adequate protections for
3563	small businesses engaging in both offline and online
3564	transactions from added costs, administrative burdens, and
3565	requirements imposed on intermediaries relating to the
3566	collection and remittance of sales and use tax.
3567	Section 23.  The executive director of the Department of
3568	Revenue may adopt emergency rules to implement this act.
3569	Notwithstanding any other law, the emergency rules shall remain
3570	effective for 6 months after the date of adoption and may be
3571	renewed during the pendency of procedures to adopt rules
3572	addressing the subject of the emergency rules.
3573	Section 24.  Paragraph (a) of subsection (5) of section
3574	11.45, Florida Statutes, is amended to read:
3575	11.45  Definitions; duties; authorities; reports; rules.--
3576	(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
3577	(a)  The Legislative Auditing Committee shall direct the
3578	Auditor General to make an audit of any municipality whenever
3579	petitioned to do so by at least 20 percent of the registered
3580	electors in the last general election of that municipality
3581	pursuant to this subsection. The supervisor of elections of the
3582	county in which the municipality is located shall certify
3583	whether or not the petition contains the signatures of at least
3584	20 percent of the registered electors of the municipality. After
3585	the completion of the audit, the Auditor General shall determine
3586	whether the municipality has the fiscal resources necessary to
3587	pay the cost of the audit. The municipality shall pay the cost
3588	of the audit within 90 days after the Auditor General's
3589	determination that the municipality has the available resources.
3590	If the municipality fails to pay the cost of the audit, the
3591	Department of Revenue shall, upon certification of the Auditor
3592	General, withhold from that portion of the distribution pursuant
3593	to s. 212.20(5)(6)(d)5. which is distributable to such
3594	municipality, a sum sufficient to pay the cost of the audit and
3595	shall deposit that sum into the General Revenue Fund of the
3596	state.
3597	Section 25.  Subsection (6) of section 196.012, Florida
3598	Statutes, is amended to read:
3599	196.012  Definitions.--For the purpose of this chapter, the
3600	following terms are defined as follows, except where the context
3601	clearly indicates otherwise:
3602	(6)  Governmental, municipal, or public purpose or function
3603	shall be deemed to be served or performed when the lessee under
3604	any leasehold interest created in property of the United States,
3605	the state or any of its political subdivisions, or any
3606	municipality, agency, special district, authority, or other
3607	public body corporate of the state is demonstrated to perform a
3608	function or serve a governmental purpose which could properly be
3609	performed or served by an appropriate governmental unit or which
3610	is demonstrated to perform a function or serve a purpose which
3611	would otherwise be a valid subject for the allocation of public
3612	funds. For purposes of the preceding sentence, an activity
3613	undertaken by a lessee which is permitted under the terms of its
3614	lease of real property designated as an aviation area on an
3615	airport layout plan which has been approved by the Federal
3616	Aviation Administration and which real property is used for the
3617	administration, operation, business offices and activities
3618	related specifically thereto in connection with the conduct of
3619	an aircraft full service fixed base operation which provides
3620	goods and services to the general aviation public in the
3621	promotion of air commerce shall be deemed an activity which
3622	serves a governmental, municipal, or public purpose or function.
3623	Any activity undertaken by a lessee which is permitted under the
3624	terms of its lease of real property designated as a public
3625	airport as defined in s. 332.004(14) by municipalities,
3626	agencies, special districts, authorities, or other public bodies
3627	corporate and public bodies politic of the state, a spaceport as
3628	defined in s. 331.303, or which is located in a deepwater port
3629	identified in s. 403.021(9)(b) and owned by one of the foregoing
3630	governmental units, subject to a leasehold or other possessory
3631	interest of a nongovernmental lessee that is deemed to perform
3632	an aviation, airport, aerospace, maritime, or port purpose or
3633	operation shall be deemed an activity that serves a
3634	governmental, municipal, or public purpose. The use by a lessee,
3635	licensee, or management company of real property or a portion
3636	thereof as a convention center, visitor center, sports facility
3637	with permanent seating, concert hall, arena, stadium, park, or
3638	beach is deemed a use that serves a governmental, municipal, or
3639	public purpose or function when access to the property is open
3640	to the general public with or without a charge for admission. If
3641	property deeded to a municipality by the United States is
3642	subject to a requirement that the Federal Government, through a
3643	schedule established by the Secretary of the Interior, determine
3644	that the property is being maintained for public historic
3645	preservation, park, or recreational purposes and if those
3646	conditions are not met the property will revert back to the
3647	Federal Government, then such property shall be deemed to serve
3648	a municipal or public purpose. The term "governmental purpose"
3649	also includes a direct use of property on federal lands in
3650	connection with the Federal Government's Space Exploration
3651	Program or spaceport activities as defined in s. 212.02(22).
3652	Real property and tangible personal property owned by the
3653	Federal Government or Space Florida and used for defense and
3654	space exploration purposes or which is put to a use in support
3655	thereof shall be deemed to perform an essential national
3656	governmental purpose and shall be exempt. "Owned by the lessee"
3657	as used in this chapter does not include personal property,
3658	buildings, or other real property improvements used for the
3659	administration, operation, business offices and activities
3660	related specifically thereto in connection with the conduct of
3661	an aircraft full service fixed based operation which provides
3662	goods and services to the general aviation public in the
3663	promotion of air commerce provided that the real property is
3664	designated as an aviation area on an airport layout plan
3665	approved by the Federal Aviation Administration. For purposes of
3666	determination of "ownership," buildings and other real property
3667	improvements which will revert to the airport authority or other
3668	governmental unit upon expiration of the term of the lease shall
3669	be deemed "owned" by the governmental unit and not the lessee.
3670	Providing two-way telecommunications services to the public for
3671	hire by the use of a telecommunications facility, as defined in
3672	s. 364.02(15), and for which a certificate is required under
3673	chapter 364 does not constitute an exempt use for purposes of s.
3674	196.199, unless the telecommunications services are provided by
3675	the operator of a public-use airport, as defined in s. 332.004,
3676	for the operator's provision of telecommunications services for
3677	the airport or its tenants, concessionaires, or licensees, or
3678	unless the telecommunications services are provided by a public
3679	hospital.
3680	Section 26.  Paragraph (b) of subsection (1) and paragraph
3681	(b) of subsection (2) of section 202.18, Florida Statutes, are
3682	amended to read:
3683	202.18  Allocation and disposition of tax proceeds.--The
3684	proceeds of the communications services taxes remitted under
3685	this chapter shall be treated as follows:
3686	(1)  The proceeds of the taxes remitted under s.
3687	202.12(1)(a) shall be divided as follows:
3688	(b)  The remaining portion shall be distributed according
3689	to s. 212.20(5)(6).
3690	(2)  The proceeds of the taxes remitted under s.
3691	202.12(1)(b) shall be divided as follows:
3692	(b)  Sixty-three percent of the remainder shall be
3693	allocated to the state and distributed pursuant to s.
3694	212.20(5)(6), except that the proceeds allocated pursuant to s.
3695	212.20(5)(6)(d)2. shall be prorated to the participating
3696	counties in the same proportion as that month's collection of
3697	the taxes and fees imposed pursuant to chapter 212 and paragraph
3698	(1)(b).
3699	Section 27.  Paragraphs (f), (g), (h), and (i) of
3700	subsection (1) of section 203.01, Florida Statutes, are amended
3701	to read:
3702	203.01  Tax on gross receipts for utility and
3703	communications services.--
3704	(1)
3705	(f)  Any person who imports into this state electricity,
3706	natural gas, or manufactured gas, or severs natural gas, for
3707	that person's own use or consumption as a substitute for
3708	purchasing utility, transportation, or delivery services taxable
3709	under this chapter and who cannot demonstrate payment of the tax
3710	imposed by this chapter must register with the Department of
3711	Revenue and pay into the State Treasury each month an amount
3712	equal to the cost price of such electricity, natural gas, or
3713	manufactured gas times the rate set forth in paragraph (b),
3714	reduced by the amount of any like tax lawfully imposed on and
3715	paid by the person from whom the electricity, natural gas, or
3716	manufactured gas was purchased or any person who provided
3717	delivery service or transportation service in connection with
3718	the electricity, natural gas, or manufactured gas. For purposes
3719	of this paragraph, the term "cost price" has the meaning
3720	ascribed in s. 212.02(4). The methods of demonstrating proof of
3721	payment and the amount of such reductions in tax shall be made
3722	according to rules of the Department of Revenue.
3723	(g)  Electricity produced by cogeneration or by small power
3724	producers which is transmitted and distributed by a public
3725	utility between two locations of a customer of the utility
3726	pursuant to s. 366.051 is subject to the tax imposed by this
3727	section. The tax shall be applied to the cost price of such
3728	electricity as provided in s. 212.02(4) and shall be paid each
3729	month by the producer of such electricity.
3730	(h)  Electricity produced by cogeneration or by small power
3731	producers during the 12-month period ending June 30 of each year
3732	which is in excess of nontaxable electricity produced during the
3733	12-month period ending June 30, 1990, is subject to the tax
3734	imposed by this section. The tax shall be applied to the cost
3735	price of such electricity as provided in s. 212.02(4) and shall
3736	be paid each month, beginning with the month in which total
3737	production exceeds the production of nontaxable electricity for
3738	the 12-month period ending June 30, 1990. For purposes of this
3739	paragraph, "nontaxable electricity" means electricity produced
3740	by cogeneration or by small power producers which is not subject
3741	to tax under paragraph (g). Taxes paid pursuant to paragraph (g)
3742	may be credited against taxes due under this paragraph.
3743	Electricity generated as part of an industrial manufacturing
3744	process which manufactures products from phosphate rock, raw
3745	wood fiber, paper, citrus, or any agricultural product shall not
3746	be subject to the tax imposed by this paragraph. "Industrial
3747	manufacturing process" means the entire process conducted at the
3748	location where the process takes place.
3749	(i)  Any person other than a cogenerator or small power
3750	producer described in paragraph (h) who produces for his or her
3751	own use electrical energy which is a substitute for electrical
3752	energy produced by an electric utility as defined in s. 366.02
3753	is subject to the tax imposed by this section. The tax shall be
3754	applied to the cost price of such electrical energy as provided
3755	in s. 212.02(4) and shall be paid each month. The provisions of
3756	this paragraph do not apply to any electrical energy produced
3757	and used by an electric utility.
3758	Section 28.  Paragraph (a) of subsection (1) of section
3759	212.031, Florida Statutes, is amended to read:
3760	212.031  Tax on rental or license fee for use of real
3761	property.--
3762	(1)(a)  It is declared to be the legislative intent that
3763	every person is exercising a taxable privilege who engages in
3764	the business of renting, leasing, letting, or granting a license
3765	for the use of any real property unless such property is:
3766	1.  Assessed as agricultural property under s. 193.461.
3767	2.  Used exclusively as dwelling units.
3768	3.  Property subject to tax on parking, docking, or storage
3769	spaces under s. 212.03(6).
3770	4.  Recreational property or the common elements of a
3771	condominium when subject to a lease between the developer or
3772	owner thereof and the condominium association in its own right
3773	or as agent for the owners of individual condominium units or
3774	the owners of individual condominium units. However, only the
3775	lease payments on such property shall be exempt from the tax
3776	imposed by this chapter, and any other use made by the owner or
3777	the condominium association shall be fully taxable under this
3778	chapter.
3779	5.  A public or private street or right-of-way and poles,
3780	conduits, fixtures, and similar improvements located on such
3781	streets or rights-of-way, occupied or used by a utility or
3782	provider of communications services, as defined by s. 202.11,
3783	for utility or communications or television purposes. For
3784	purposes of this subparagraph, the term "utility" means any
3785	person providing utility services as defined in s. 203.012. This
3786	exception also applies to property, wherever located, on which
3787	the following are placed: towers, antennas, cables, accessory
3788	structures, or equipment, not including switching equipment,
3789	used in the provision of mobile communications services as
3790	defined in s. 202.11. For purposes of this chapter, towers used
3791	in the provision of mobile communications services, as defined
3792	in s. 202.11, are considered to be fixtures.
3793	6.  A public street or road which is used for
3794	transportation purposes.
3795	7.  Property used at an airport exclusively for the purpose
3796	of aircraft landing or aircraft taxiing or property used by an
3797	airline for the purpose of loading or unloading passengers or
3798	property onto or from aircraft or for fueling aircraft.
3799	8.a.  Property used at a port authority, as defined in s.
3800	315.02(2), exclusively for the purpose of oceangoing vessels or
3801	tugs docking, or such vessels mooring on property used by a port
3802	authority for the purpose of loading or unloading passengers or
3803	cargo onto or from such a vessel, or property used at a port
3804	authority for fueling such vessels, or to the extent that the
3805	amount paid for the use of any property at the port is based on
3806	the charge for the amount of tonnage actually imported or
3807	exported through the port by a tenant.
3808	b.  The amount charged for the use of any property at the
3809	port in excess of the amount charged for tonnage actually
3810	imported or exported shall remain subject to tax except as
3811	provided in sub-subparagraph a.
3812	9.  Property used as an integral part of the performance of
3813	qualified production services. As used in this subparagraph, the
3814	term "qualified production services" means any activity or
3815	service performed directly in connection with the production of
3816	a qualified motion picture, as defined in s. 212.06(1)(b), and
3817	includes:
3818	a.  Photography, sound and recording, casting, location
3819	managing and scouting, shooting, creation of special and optical
3820	effects, animation, adaptation (language, media, electronic, or
3821	otherwise), technological modifications, computer graphics, set
3822	and stage support (such as electricians, lighting designers and
3823	operators, greensmen, prop managers and assistants, and grips),
3824	wardrobe (design, preparation, and management), hair and makeup
3825	(design, production, and application), performing (such as
3826	acting, dancing, and playing), designing and executing stunts,
3827	coaching, consulting, writing, scoring, composing,
3828	choreographing, script supervising, directing, producing,
3829	transmitting dailies, dubbing, mixing, editing, cutting,
3830	looping, printing, processing, duplicating, storing, and
3831	distributing;
3832	b.  The design, planning, engineering, construction,
3833	alteration, repair, and maintenance of real or personal property
3834	including stages, sets, props, models, paintings, and facilities
3835	principally required for the performance of those services
3836	listed in sub-subparagraph a.; and
3837	c.  Property management services directly related to
3838	property used in connection with the services described in sub-
3839	subparagraphs a. and b.
3840
3841	This exemption will inure to the taxpayer upon presentation of
3842	the certificate of exemption issued to the taxpayer under the
3843	provisions of s. 288.1258.
3844	10.  Leased, subleased, licensed, or rented to a person
3845	providing food and drink concessionaire services within the
3846	premises of a convention hall, exhibition hall, auditorium,
3847	stadium, theater, arena, civic center, performing arts center,
3848	publicly owned recreational facility, or any business operated
3849	under a permit issued pursuant to chapter 550. A person
3850	providing retail concessionaire services involving the sale of
3851	food and drink or other tangible personal property within the
3852	premises of an airport shall be subject to tax on the rental of
3853	real property used for that purpose, but shall not be subject to
3854	the tax on any license to use the property. For purposes of this
3855	subparagraph, the term "sale" shall not include the leasing of
3856	tangible personal property.
3857	11.  Property occupied pursuant to an instrument calling
3858	for payments which the department has declared, in a Technical
3859	Assistance Advisement issued on or before March 15, 1993, to be
3860	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3861	Administrative Code; provided that this subparagraph shall only
3862	apply to property occupied by the same person before and after
3863	the execution of the subject instrument and only to those
3864	payments made pursuant to such instrument, exclusive of renewals
3865	and extensions thereof occurring after March 15, 1993.
3866	12.  Rented, leased, subleased, or licensed to a
3867	concessionaire by a convention hall, exhibition hall,
3868	auditorium, stadium, theater, arena, civic center, performing
3869	arts center, or publicly owned recreational facility, during an
3870	event at the facility, to be used by the concessionaire to sell
3871	souvenirs, novelties, or other event-related products. This
3872	subparagraph applies only to that portion of the rental, lease,
3873	or license payment which is based on a percentage of sales and
3874	not based on a fixed price. This subparagraph is repealed July
3875	1, 2009.
3876	13.  Property used or occupied predominantly for space
3877	flight business purposes. As used in this subparagraph, "space
3878	flight business" means the manufacturing, processing, or
3879	assembly of a space facility, space propulsion system, space
3880	vehicle, satellite, or station of any kind possessing the
3881	capacity for space flight, as defined by s. 212.02(23), or
3882	components thereof, and also means the following activities
3883	supporting space flight: vehicle launch activities, flight
3884	operations, ground control or ground support, and all
3885	administrative activities directly related thereto. Property
3886	shall be deemed to be used or occupied predominantly for space
3887	flight business purposes if more than 50 percent of the
3888	property, or improvements thereon, is used for one or more space
3889	flight business purposes. Possession by a landlord, lessor, or
3890	licensor of a signed written statement from the tenant, lessee,
3891	or licensee claiming the exemption shall relieve the landlord,
3892	lessor, or licensor from the responsibility of collecting the
3893	tax, and the department shall look solely to the tenant, lessee,
3894	or licensee for recovery of such tax if it determines that the
3895	exemption was not applicable.
3896	Section 29.  Paragraph (b) of subsection (1) of section
3897	212.052, Florida Statutes, is amended to read:
3898	212.052  Research or development costs; exemption.--
3899	(1)  For the purposes of the exemption provided in this
3900	section:
3901	(b)  The term "costs" means cost price as defined in s.
3902	212.02(4).
3903	Section 30.  Paragraph (c) of subsection (2), paragraph (c)
3904	of subsection (3), and paragraphs (c) and (i) of subsection (8)
3905	of section 212.055, Florida Statutes, are amended to read:
3906	212.055  Discretionary sales surtaxes; legislative intent;
3907	authorization and use of proceeds.--It is the legislative intent
3908	that any authorization for imposition of a discretionary sales
3909	surtax shall be published in the Florida Statutes as a
3910	subsection of this section, irrespective of the duration of the
3911	levy. Each enactment shall specify the types of counties
3912	authorized to levy; the rate or rates which may be imposed; the
3913	maximum length of time the surtax may be imposed, if any; the
3914	procedure which must be followed to secure voter approval, if
3915	required; the purpose for which the proceeds may be expended;
3916	and such other requirements as the Legislature may provide.
3917	Taxable transactions and administrative procedures shall be as
3918	provided in s. 212.054.
3919	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
3920	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3921	levied under this subsection shall be distributed to the county
3922	and the municipalities within such county in which the surtax
3923	was collected, according to:
3924	1.  An interlocal agreement between the county governing
3925	authority and the governing bodies of the municipalities
3926	representing a majority of the county's municipal population,
3927	which agreement may include a school district with the consent
3928	of the county governing authority and the governing bodies of
3929	the municipalities representing a majority of the county's
3930	municipal population; or
3931	2.  If there is no interlocal agreement, according to the
3932	formula provided in s. 218.62.
3933
3934	Any change in the distribution formula must take effect on the
3935	first day of any month that begins at least 60 days after
3936	written notification of that change has been made to the
3937	department.
3938	(3)  SMALL COUNTY SURTAX.--
3939	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3940	levied under this subsection shall be distributed to the county
3941	and the municipalities within the county in which the surtax was
3942	collected, according to:
3943	1.  An interlocal agreement between the county governing
3944	authority and the governing bodies of the municipalities
3945	representing a majority of the county's municipal population,
3946	which agreement may include a school district with the consent
3947	of the county governing authority and the governing bodies of
3948	the municipalities representing a majority of the county's
3949	municipal population; or
3950	2.  If there is no interlocal agreement, according to the
3951	formula provided in s. 218.62.
3952
3953	Any change in the distribution formula shall take effect on the
3954	first day of any month that begins at least 60 days after
3955	written notification of that change has been made to the
3956	department.
3957	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES
3958	SURTAX.--
3959	(c)  Pursuant to s. 212.054(4), the proceeds of the
3960	discretionary sales surtax collected under this subsection, less
3961	an administrative fee that may be retained by the Department of
3962	Revenue, shall be distributed by the department to the county.
3963	The county shall distribute the proceeds it receives from the
3964	department to the participating jurisdictions that have entered
3965	into an interlocal agreement with the county under this
3966	subsection. The county may also charge an administrative fee for
3967	receiving and distributing the surtax in the amount of the
3968	actual costs incurred, not to exceed 2 percent of the surtax
3969	collected.
3970	(i)  Surtax collections shall be initiated on January 1 of
3971	the year following a successful referendum in order to coincide
3972	with s. 212.054(5).
3973	Section 31.  Subsection (3) of section 212.13, Florida
3974	Statutes, is amended to read:
3975	212.13  Records required to be kept; power to inspect;
3976	audit procedure.--
3977	(3)  For the purpose of enforcement of this chapter, every
3978	manufacturer and seller of tangible personal property or
3979	services licensed within this state is required to permit the
3980	department to examine his or her books and records at all
3981	reasonable hours, and, upon his or her refusal, the department
3982	may require him or her to permit such examination by resort to
3983	the circuit courts of this state, subject however to the right
3984	of removal of the cause to the judicial circuit wherein such
3985	person's business is located or wherein such person's books and
3986	records are kept, provided further that such person's books and
3987	records are kept within the state. When the dealer has made an
3988	allocation or attribution pursuant to the definition of sales
3989	price in s. 212.02(16), the department may prescribe by rule the
3990	books and records that must be made available during an audit of
3991	the dealer's books and records and examples of methods for
3992	determining the reasonableness thereof. Books and records kept
3993	in the regular course of business include, but are not limited
3994	to, general ledgers, price lists, cost records, customer
3995	billings, billing system reports, tariffs, and other regulatory
3996	filings and rules of regulatory authorities. Such record may be
3997	required to be made available to the department in an electronic
3998	format when so kept by the dealer. The dealer may support the
3999	allocation of charges with books and records kept in the regular
4000	course of business covering the dealer's entire service area,
4001	including territories outside this state. During an audit, the
4002	department may reasonably require production of any additional
4003	books and records found necessary to assist in its
4004	determination.
4005	Section 32.  Subsection (1) of section 212.15, Florida
4006	Statutes, is amended to read:
4007	212.15  Taxes declared state funds; penalties for failure
4008	to remit taxes; due and delinquent dates; judicial review.--
4009	(1)  The taxes imposed by this chapter shall, except as
4010	provided in s. 212.06(5)(a)2.e., become state funds at the
4011	moment of collection and shall for each month be due to the
4012	department on the first day of the succeeding month and be
4013	delinquent on the 21st day of such month. All returns postmarked
4014	after the 20th day of such month are delinquent.
4015	Section 33.  Subsection (3) of section 213.015, Florida
4016	Statutes, is amended to read:
4017	213.015  Taxpayer rights.--There is created a Florida
4018	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
4019	and property of Florida taxpayers are adequately safeguarded and
4020	protected during tax assessment, collection, and enforcement
4021	processes administered under the revenue laws of this state. The
4022	Taxpayer's Bill of Rights compiles, in one document, brief but
4023	comprehensive statements which explain, in simple, nontechnical
4024	terms, the rights and obligations of the Department of Revenue
4025	and taxpayers. Section 192.0105 provides additional rights
4026	afforded to payors of property taxes and assessments. The rights
4027	afforded taxpayers to ensure that their privacy and property are
4028	safeguarded and protected during tax assessment and collection
4029	are available only insofar as they are implemented in other
4030	parts of the Florida Statutes or rules of the Department of
4031	Revenue. The rights so guaranteed Florida taxpayers in the
4032	Florida Statutes and the departmental rules are:
4033	(3)  The right to be represented or advised by counsel or
4034	other qualified representatives at any time in administrative
4035	interactions with the department, the right to procedural
4036	safeguards with respect to recording of interviews during tax
4037	determination or collection processes conducted by the
4038	department, the right to be treated in a professional manner by
4039	department personnel, and the right to have audits, inspections
4040	of records, and interviews conducted at a reasonable time and
4041	place except in criminal and internal investigations (see ss.
4042	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
4043	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
4044	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
4045	Section 34.  Subsection (3) of section 218.245, Florida
4046	Statutes, is amended to read:
4047	218.245  Revenue sharing; apportionment.--
4048	(3)  Revenues attributed to the increase in distribution to
4049	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
4050	212.20(5)(6)(d)5. from 1.0715 percent to 1.3409 percent provided
4051	in chapter 2003-402, Laws of Florida, shall be distributed to
4052	each eligible municipality and any unit of local government that
4053	is consolidated as provided by s. 9, Art. VIII of the State
4054	Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
4055	revised constitution, as follows: each eligible local
4056	government's allocation shall be based on the amount it received
4057	from the half-cent sales tax under s. 218.61 in the prior state
4058	fiscal year divided by the total receipts under s. 218.61 in the
4059	prior state fiscal year for all eligible local governments.
4060	However, for the purpose of calculating this distribution, the
4061	amount received from the half-cent sales tax under s. 218.61 in
4062	the prior state fiscal year by a unit of local government which
4063	is consolidated as provided by s. 9, Art. VIII of the State
4064	Constitution of 1885, as amended, and as preserved by s. 6(e),
4065	Art. VIII, of the Constitution as revised in 1968, shall be
4066	reduced by 50 percent for such local government and for the
4067	total receipts. For eligible municipalities that began
4068	participating in the allocation of half-cent sales tax under s.
4069	218.61 in the previous state fiscal year, their annual receipts
4070	shall be calculated by dividing their actual receipts by the
4071	number of months they participated, and the result multiplied by
4072	12.
4073	Section 35.  Subsections (5), (6), and (7) of section
4074	218.65, Florida Statutes, are amended to read:
4075	218.65  Emergency distribution.--
4076	(5)  At the beginning of each fiscal year, the Department
4077	of Revenue shall calculate a base allocation for each eligible
4078	county equal to the difference between the current per capita
4079	limitation times the county's population, minus prior year
4080	ordinary distributions to the county pursuant to ss.
4081	212.20(5)(6)(d)2., 218.61, and 218.62. If moneys deposited into
4082	the Local Government Half-cent Sales Tax Clearing Trust Fund
4083	pursuant to s. 212.20(5)(6)(d)3., excluding moneys appropriated
4084	for supplemental distributions pursuant to subsection (8), for
4085	the current year are less than or equal to the sum of the base
4086	allocations, each eligible county shall receive a share of the
4087	appropriated amount proportional to its base allocation. If the
4088	deposited amount exceeds the sum of the base allocations, each
4089	county shall receive its base allocation, and the excess
4090	appropriated amount, less any amounts distributed under
4091	subsection (6), shall be distributed equally on a per capita
4092	basis among the eligible counties.
4093	(6)  If moneys deposited in the Local Government Half-cent
4094	Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(6)(d)3.
4095	exceed the amount necessary to provide the base allocation to
4096	each eligible county, the moneys in the trust fund may be used
4097	to provide a transitional distribution, as specified in this
4098	subsection, to certain counties whose population has increased.
4099	The transitional distribution shall be made available to each
4100	county that qualified for a distribution under subsection (2) in
4101	the prior year but does not, because of the requirements of
4102	paragraph (2)(a), qualify for a distribution in the current
4103	year. Beginning on July 1 of the year following the year in
4104	which the county no longer qualifies for a distribution under
4105	subsection (2), the county shall receive two-thirds of the
4106	amount received in the prior year, and beginning July 1 of the
4107	second year following the year in which the county no longer
4108	qualifies for a distribution under subsection (2), the county
4109	shall receive one-third of the amount it received in the last
4110	year it qualified for the distribution under subsection (2). If
4111	insufficient moneys are available in the Local Government Half-
4112	cent Sales Tax Clearing Trust Fund to fully provide such a
4113	transitional distribution to each county that meets the
4114	eligibility criteria in this section, each eligible county shall
4115	receive a share of the available moneys proportional to the
4116	amount it would have received had moneys been sufficient to
4117	fully provide such a transitional distribution to each eligible
4118	county.
4119	(7)  There is hereby annually appropriated from the Local
4120	Government Half-cent Sales Tax Clearing Trust Fund the
4121	distribution provided in s. 212.20(5)(6)(d)3. to be used for
4122	emergency and supplemental distributions pursuant to this
4123	section.
4124	Section 36.  Paragraph (s) of subsection (1) of section
4125	288.1045, Florida Statutes, is amended to read:
4126	288.1045  Qualified defense contractor and space flight
4127	business tax refund program.--
4128	(1)  DEFINITIONS.--As used in this section:
4129	(s)  "Space flight business" means the manufacturing,
4130	processing, or assembly of space flight technology products,
4131	space flight facilities, space flight propulsion systems, or
4132	space vehicles, satellites, or stations of any kind possessing
4133	the capability for space flight, as defined by s. 212.02(23), or
4134	components thereof, and includes, in supporting space flight,
4135	vehicle launch activities, flight operations, ground control or
4136	ground support, and all administrative activities directly
4137	related to such activities. The term does not include products
4138	that are designed or manufactured for general commercial
4139	aviation or other uses even if those products may also serve an
4140	incidental use in space flight applications.
4141	Section 37.  Subsection (6) of section 288.1169, Florida
4142	Statutes, is amended to read:
4143	288.1169  International Game Fish Association World Center
4144	facility.--
4145	(6)  The Department of Commerce must recertify every 10
4146	years that the facility is open, that the International Game
4147	Fish Association World Center continues to be the only
4148	international administrative headquarters, fishing museum, and
4149	Hall of Fame in the United States recognized by the
4150	International Game Fish Association, and that the project is
4151	meeting the minimum projections for attendance or sales tax
4152	revenues as required at the time of original certification. If
4153	the facility is not recertified during this 10-year review as
4154	meeting the minimum projections, then funding shall be abated
4155	until certification criteria are met. If the project fails to
4156	generate $1 million of annual revenues pursuant to paragraph
4157	(2)(e), the distribution of revenues pursuant to s.
4158	212.20(5)(d)6.d. s. 212.02(6)(d)6.d. shall be reduced to an
4159	amount equal to $83,333 multiplied by a fraction, the numerator
4160	of which is the actual revenues generated and the denominator of
4161	which is $1 million. Such reduction remains in effect until
4162	revenues generated by the project in a 12-month period equal or
4163	exceed $1 million.
4164	Section 38.  Subsection (8) of section 551.102, Florida
4165	Statutes, is amended to read:
4166	551.102  Definitions.--As used in this chapter, the term:
4167	(8)  "Slot machine" means any mechanical or electrical
4168	contrivance, terminal that may or may not be capable of
4169	downloading slot games from a central server system, machine, or
4170	other device that, upon insertion of a coin, bill, ticket,
4171	token, or similar object or upon payment of any consideration
4172	whatsoever, including the use of any electronic payment system
4173	except a credit card or debit card, is available to play or
4174	operate, the play or operation of which, whether by reason of
4175	skill or application of the element of chance or both, may
4176	deliver or entitle the person or persons playing or operating
4177	the contrivance, terminal, machine, or other device to receive
4178	cash, billets, tickets, tokens, or electronic credits to be
4179	exchanged for cash or to receive merchandise or anything of
4180	value whatsoever, whether the payoff is made automatically from
4181	the machine or manually. The term includes associated equipment
4182	necessary to conduct the operation of the contrivance, terminal,
4183	machine, or other device. Slot machines may use spinning reels,
4184	video displays, or both. A slot machine is not a "coin-operated
4185	amusement machine" as defined in s. 212.02(24) or an amusement
4186	game or machine as described in s. 849.161, and slot machines
4187	are not subject to the tax imposed by s. 212.05(1)(h).
4188	Section 39.  Paragraph (a) of subsection (1) of section
4189	790.0655, Florida Statutes, is amended to read:
4190	790.0655  Purchase and delivery of handguns; mandatory
4191	waiting period; exceptions; penalties.--
4192	(1)(a)  There shall be a mandatory 3-day waiting period,
4193	which shall be 3 days, excluding weekends and legal holidays,
4194	between the purchase and the delivery at retail of any handgun.
4195	"Purchase" means the transfer of money or other valuable
4196	consideration to the retailer. "Handgun" means a firearm capable
4197	of being carried and used by one hand, such as a pistol or
4198	revolver. "Retailer" means and includes every person engaged in
4199	the business of making sales at retail or for distribution, or
4200	use, or consumption, or storage to be used or consumed in this
4201	state, as defined in s. 212.02(13).
4202	Section 40.  Section 212.0596, Florida Statutes, is
4203	repealed.
4204	Section 41.  This act shall take effect January 1, 2011.

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