Florida Senate - 2013                                    SB 1710
       
       
       
       By Senator Evers
       
       
       
       
       2-00751-13                                            20131710__
    1                        A bill to be entitled                      
    2         An act relating to the sales and use tax on protection
    3         services; amending s. 212.05, F.S.; deleting
    4         provisions imposing the tax on detective, burglar
    5         protection, and other protection services; providing
    6         an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (i) of subsection (1) of section
   11  212.05, Florida Statutes, is amended to read:
   12         212.05 Sales, storage, use tax.—It is hereby declared to be
   13  the legislative intent that every person is exercising a taxable
   14  privilege who engages in the business of selling tangible
   15  personal property at retail in this state, including the
   16  business of making mail order sales, or who rents or furnishes
   17  any of the things or services taxable under this chapter, or who
   18  stores for use or consumption in this state any item or article
   19  of tangible personal property as defined herein and who leases
   20  or rents such property within the state.
   21         (1) For the exercise of such privilege, a tax is levied on
   22  each taxable transaction or incident, which tax is due and
   23  payable as follows:
   24         (i)1. At the rate of 6 percent on charges for all:
   25         a. Detective, burglar protection, and other protection
   26  services (NAICS National Numbers 561611, 561612, 561613, and
   27  561621). Any law enforcement officer, as defined in s. 943.10,
   28  who is performing approved duties as determined by his or her
   29  local law enforcement agency in his or her capacity as a law
   30  enforcement officer, and who is subject to the direct and
   31  immediate command of his or her law enforcement agency, and in
   32  the law enforcement officer’s uniform as authorized by his or
   33  her law enforcement agency, is performing law enforcement and
   34  public safety services and is not performing detective, burglar
   35  protection, or other protective services, if the law enforcement
   36  officer is performing his or her approved duties in a
   37  geographical area in which the law enforcement officer has
   38  arrest jurisdiction. Such law enforcement and public safety
   39  services are not subject to tax irrespective of whether the duty
   40  is characterized as “extra duty,” “off-duty,” or “secondary
   41  employment,” and irrespective of whether the officer is paid
   42  directly or through the officer’s agency by an outside source.
   43  The term “law enforcement officer” includes full-time or part
   44  time law enforcement officers, and any auxiliary law enforcement
   45  officer, when such auxiliary law enforcement officer is working
   46  under the direct supervision of a full-time or part-time law
   47  enforcement officer.
   48         b. nonresidential cleaning, excluding cleaning of the
   49  interiors of transportation equipment, and nonresidential
   50  building pest control services (NAICS National Numbers 561710
   51  and 561720).
   52         1.2. As used in this paragraph, the term “NAICS” means
   53  those classifications contained in the North American Industry
   54  Classification System, as published in 2007 by the Office of
   55  Management and Budget, Executive Office of the President.
   56         3. Charges for detective, burglar protection, and other
   57  protection security services performed in this state but used
   58  outside this state are exempt from taxation. Charges for
   59  detective, burglar protection, and other protection security
   60  services performed outside this state and used in this state are
   61  subject to tax.
   62         2.4. If a transaction involves both the sale or use of a
   63  service taxable under this paragraph and the sale or use of a
   64  service or any other item not taxable under this chapter, the
   65  consideration paid must be separately identified and stated with
   66  respect to the taxable and exempt portions of the transaction or
   67  the entire transaction shall be presumed taxable. The burden is
   68  shall be on the seller of the service or the purchaser of the
   69  service, as whichever applicable, to overcome this presumption
   70  by providing documentary evidence as to which portion of the
   71  transaction is exempt from tax. The department may is authorized
   72  to adjust the amount of consideration identified as the taxable
   73  and exempt portions of the transaction; however, a determination
   74  that the taxable and exempt portions are inaccurately stated and
   75  that the adjustment is applicable must be supported by
   76  substantial competent evidence.
   77         5. Each seller of services subject to sales tax pursuant to
   78  this paragraph shall maintain a monthly log showing each
   79  transaction for which sales tax was not collected because the
   80  services meet the requirements of subparagraph 3. for out-of
   81  state use. The log must identify the purchaser’s name, location
   82  and mailing address, and federal employer identification number,
   83  if a business, or the social security number, if an individual,
   84  the service sold, the price of the service, the date of sale,
   85  the reason for the exemption, and the sales invoice number. The
   86  monthly log shall be maintained pursuant to the same
   87  requirements and subject to the same penalties imposed for the
   88  keeping of similar records pursuant to this chapter.
   89         Section 2. This act shall take effect July 1, 2013.