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.