| 1 | The Conference Committee on CS/HB 641 offered the following: |
| 2 |
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| 3 | Conference Committee Amendment (with title amendment) |
| 4 | Remove everything after the enacting clause and insert: |
| 5 | Section 1. Retroactive to January 1, 2011, subsection (4) |
| 6 | of section 198.13, Florida Statutes, is amended to read: |
| 7 | 198.13 Tax return to be made in certain cases; certificate |
| 8 | of nonliability.- |
| 9 | (4) Notwithstanding any other provisions of this section |
| 10 | and applicable to the estate of a decedent who dies after |
| 11 | December 31, 2004, if, upon the death of the decedent, a state |
| 12 | death tax credit or a generation-skipping transfer credit is not |
| 13 | allowable pursuant to the Internal Revenue Code of 1986, as |
| 14 | amended: |
| 15 | (a) The personal representative of the estate is not |
| 16 | required to file a return under subsection (1) in connection |
| 17 | with the estate. |
| 18 | (b) The person who would otherwise be required to file a |
| 19 | return reporting a generation-skipping transfer under subsection |
| 20 | (3) is not required to file such a return in connection with the |
| 21 | estate. |
| 22 |
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| 23 | The provisions of this subsection do not apply to estates of |
| 24 | decedents dying after December 31, 2012 2010. |
| 25 | Section 1. Section 212.133, Florida Statutes, is created |
| 26 | to read: |
| 27 | 212.133 Information reports required for sales of |
| 28 | alcoholic beverages and tobacco products.- |
| 29 | (1)(a) For the sole purpose of enforcing the collection of |
| 30 | the tax levied by this chapter on retail sales, the department |
| 31 | shall require every seller of alcoholic beverages or tobacco |
| 32 | products to file an information report of any sales of those |
| 33 | products to any retailer in this state. |
| 34 | (b) As used in this section, the term: |
| 35 | 1. "Retailer" means a person engaged in the business of |
| 36 | making sales at retail and who holds a license pursuant to |
| 37 | chapters 561 through 565 or a permit pursuant to chapters 210 |
| 38 | and 569. |
| 39 | 2. "Seller" means any manufacturer, wholesaler, or |
| 40 | distributor of alcoholic beverages or tobacco products who sells |
| 41 | to a retailer in this state. |
| 42 | (2)(a) The information report must be filed electronically |
| 43 | by using the department's e-filing website or secure file |
| 44 | transfer protocol or electronic data interchange files with the |
| 45 | department's e-filing provider. The information report must |
| 46 | contain: |
| 47 | 1. The seller's name. |
| 48 | 2. The seller's beverage license or tobacco permit number. |
| 49 | 3. The retailer's name. |
| 50 | 4. The retailer's beverage license or tobacco permit |
| 51 | number. |
| 52 | 5. The retailer's address, including street address, |
| 53 | municipality, state, and five-digit zip code. |
| 54 | 6. The general item type, such as cigarettes, cigars, |
| 55 | tobacco, beer, wine, spirits, or any combination of those items. |
| 56 | 7. The net monthly sales total, in dollars sold to each |
| 57 | retailer. |
| 58 | (b) The department may annually waive the requirement to |
| 59 | submit the information report through an electronic data |
| 60 | interchange due to problems arising from the seller's computer |
| 61 | capabilities, data system changes, or operating procedures. The |
| 62 | annual request for a waiver must be in writing and the seller |
| 63 | must demonstrate that such circumstances exist. A waiver under |
| 64 | this paragraph does not operate to relieve the seller from the |
| 65 | obligation to file an information report. |
| 66 | (3) The information report must contain the required |
| 67 | information for the period from July 1 through June 30. The |
| 68 | information report is due annually on July 1 for the preceding |
| 69 | reporting period and is delinquent if not received by the |
| 70 | department by September 30. |
| 71 | (4) Any seller who fails to provide the information report |
| 72 | by September 30 is subject to a penalty of $1,000 for every |
| 73 | month, or part thereof, the report is not provided, up to a |
| 74 | maximum amount of $10,000. This penalty must be settled or |
| 75 | compromised if it is determined by the department that the |
| 76 | noncompliance is due to reasonable cause and not to willful |
| 77 | negligence, willful neglect, or fraud. |
| 78 | Section 2. This act shall take effect upon becoming a law. |
| 79 |
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| 80 |
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| 81 | ----------------------------------------------------- |
| 82 | T I T L E A M E N D M E N T |
| 83 | Remove the entire title and insert: |
| 84 | A bill to be entitled |
| 85 | An act relating to tax administration; amending s. 198.13, |
| 86 | F.S.; extending the period of exemption under certain |
| 87 | circumstances from the filing of returns with respect to |
| 88 | tax on estates of decedents or tax on generation-skipping |
| 89 | transfers; providing for retroactive application; creating |
| 90 | s. 212.133, F.S.; requiring sellers of alcoholic beverages |
| 91 | or tobacco products to file information reports of sales |
| 92 | of those products to retailers in this state with the |
| 93 | Department of Revenue; providing definitions; requiring |
| 94 | such reports to be filed electronically and to include |
| 95 | specified information; authorizing the department to waive |
| 96 | certain requirements; providing penalties for |
| 97 | noncompliance; providing an effective date. |