Senate Bill 1514 (2012) - The Florida Senate

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CS/CS/SB 1514: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Banking and Insurance ; Commerce and Tourism ; Detert

Tax on Sales, Use, and Other Transactions; Revising the definition of the term “dealer” for purposes relating to the collection of the tax on sales, use, and other transactions; deleting certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state’s power to levy and collect the sales and use tax; requiring that the Department of Revenue develop a tracking system, in consultation with the Revenue Estimating Conference, to determine the amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect and remit sales taxes but for the amendments made by the act, etc.

Effective Date: 7/1/2012
Last Action: 3/9/2012 Senate - Died pending reference review under Rule 4.7(2)
Bill Text: Web Page | PDF

Senate Committee References:

Commerce and Tourism (CM)
Banking and Insurance (BI)
Budget (BC)

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Bill History

Date	Chamber	Action
1/5/2012	Senate	• Filed
1/17/2012	Senate	• Referred to Commerce and Tourism; Banking and Insurance; Budget -SJ 216 • Introduced -SJ 216
1/30/2012	Senate	• On Committee agenda-- Commerce and Tourism, 02/02/12, 3:15 pm, 401 Senate Office Building
2/2/2012	Senate	• CS by Commerce and Tourism; YEAS 5 NAYS 1 -SJ 325
2/3/2012	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/6/2012	Senate	• Now in Banking and Insurance -SJ 325
2/7/2012	Senate	• CS by Commerce and Tourism read 1st time -SJ 334
2/14/2012	Senate	• On Committee agenda-- Banking and Insurance, 02/16/12, 8:00 am, 412 Knott Building
2/16/2012	Senate	• CS/CS by Banking and Insurance; YEAS 9 NAYS 1 -SJ 523 • Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/21/2012	Senate	• CS/CS by Banking and Insurance read 1st time -SJ 539
3/9/2012	Senate	• Died pending reference review under Rule 4.7(2)

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CS/CS/SB 1514, Committee Substitute 2 (Current Bill Version) Posted 2/16/2012 at 3:59 PM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (4)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
S 2098	Tax on Sales, Use, and Other Transactions	Budget Subcommittee on Finance and Tax	Similar	Last Action: 3/9/2012 S Died in Commerce and Tourism Location: In committee/council (CM)
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 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 1352	Mail Order Sales	Detert	Compare	Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed) 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 6 (pdf)
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 2 (pdf)

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CS/SB 1514, Committee Substitute 1 Posted 2/3/2012 at 1:12 PM

Bill Text:	Web Page \| PDF

Analyses:	Banking and Insurance (Pre-Meeting) 2/15/2012 (pdf) Banking and Insurance (Post-Meeting) 2/16/2012 (pdf)

Related Bills (4)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 1085	Tax on Sales, Use, and Other Transactions	Steube	Similar	Last Action: 3/9/2012 H Died in Finance and Tax Committee Location: In committee/council (FTC)
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)
S 1352	Mail Order Sales	Detert	Compare	Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed) Location: In committee/council (CM)
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)

Committee Amendments (1)

Amendment	Sponsor	Filed	Last Committee Action	Format
243574 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Banking and Insurance (Bennett)	2/15/2012 9:24 AM (Late Filed)	Replaced by Committee Substitute 2/16/2012	Web Page PDF

Committee Votes (1)

Date	Committee	Result
2/16/2012 8:00 AM	Banking and Insurance	9 Yeas - 1 Nays

Citations - Statutes (3)

Citation	Catchline	Location in Bill Location In Bill Help
212.0506	Taxation of service warranties.	Page 11 (pdf)
212.0596	Taxation of mail order sales.	Page 5 (pdf)
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 2 (pdf)

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SB 1514, Original Filed Version Posted 1/5/2012 at 3:48 PM

Bill Text:	Web Page \| PDF

Analyses:	Commerce and Tourism (Pre-Meeting) 2/1/2012 (pdf) Commerce and Tourism (Post-Meeting) 2/3/2012 (pdf)

Related Bills (4)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 1085	Tax on Sales, Use, and Other Transactions	Steube	Identical	Last Action: 3/9/2012 H Died in Finance and Tax Committee Location: In committee/council (FTC)
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)
S 1352	Mail Order Sales	Detert	Compare	Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed) Location: In committee/council (CM)
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)

Committee Amendments (1)

Amendment	Sponsor	Filed	Last Committee Action	Format
127680 - Amendment Delete lines 142 - 158.	Commerce and Tourism (Detert)	2/2/2012 5:43 PM (Late Filed)	Favorable 2/2/2012	Web Page PDF

Committee Votes (1)

Date	Committee	Result
2/2/2012 3:15 PM	Commerce and Tourism	5 Yeas - 1 Nays

Citations - Statutes (3)

Citation	Catchline	Location in Bill Location In Bill Help
212.0506	Taxation of service warranties.	Page 12 (pdf)
212.0596	Taxation of mail order sales.	Page 6 (pdf)
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 2 (pdf)

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