Florida Senate - 2011 COMMITTEE AMENDMENT Bill No. SB 2044 Barcode 319828 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Budget Subcommittee on Finance and Tax (Bogdanoff) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 476 and 477 4 insert: 5 Section 10. Under Florida’s constitutional form of 6 government, taxation is a legislative power that cannot be 7 delegated. Therefore, any ruling, agreement, or contract, 8 whether written or oral, express or implied, between a retailer 9 and this state’s executive branch, including any office, agency 10 or department, stating, agreeing, or ruling that the out-of 11 state retailer is not required to collect sales and use tax on 12 sales to residents of this state despite the presence of an in 13 state warehouse, distribution center, or fulfillment center 14 owned or operated by the retailer or by an affiliated person of 15 the retailer is void unless it is specifically approved by a 16 general law enacted by the Legislature. 17 18 ================= T I T L E A M E N D M E N T ================ 19 And the title is amended as follows: 20 Delete line 54 21 and insert: 22 providing tax collection services; voiding certain 23 rulings, agreements, or contracts between an executive 24 branch entity of this state and a retailer which 25 provide that the retailer is not required to collect 26 sales and use tax on sales to residents of this state; 27 providing effective