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The Florida Senate

SB 1352: Mail Order Sales

GENERAL BILL by Detert

Mail Order Sales; Redefining the term “mail order sale” to include sales ordered through the Internet; defining the term “agent”; providing an exception to provisions that subject a dealer who makes sales through the Internet to requirements to collect sales and use taxes; creating a presumption that a dealer is presumed to be soliciting business through state residents under certain circumstances; requiring a dealer who makes mail order sales and who is not required to collect sales and use taxes to notify purchasers of the duty to submit sales and use taxes to this state, etc.

Effective Date: July 1, 2013, if SJR 1064, or a similar proposed amendment to the State Constitution, is approved by a vote of the electors in the 2012 General Election
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)
  3. Rules (RC)

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  • Bill History

    Date Chamber Action
    12/22/2011 Senate • Filed
    1/11/2012 Senate • Referred to Commerce and Tourism; Budget; Rules -SJ 146
    1/13/2012 Senate • Introduced -SJ 146
    3/9/2012 Senate • Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)

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  • SB 1352, Original Filed Version (Current Bill Version) Posted 12/22/2011 at 8:25 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (6)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1064 (c1) Tangible Personal Property/Ad Valorem Tax Exemption Detert Linked Last Action: 3/8/2012 S Laid on Table, companion bill(s) passed, see CS/HJR 1003 (Passed) -SJ 997
    Location: Laid on Table
    H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    H 1003 (er) Tangible Personal Property Tax Exemptions Eisnaugle Compare Last Action: 4/6/2012 Signed by Officers and filed with Secretary of State
    Location: Filed with Secretary of State
    H 1085 Tax on Sales, Use, and Other Transactions Steube Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 1514 (c2) Tax on Sales, Use, and Other Transactions Detert Compare Last Action: 3/9/2012 S Died pending reference review under Rule 4.7(2)
    Location: Pending Reference Review
    S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    212.0596 Taxation of mail order sales. Page 1 (pdf)
    212.05961 Page 7 (pdf)

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