Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. CS for SB 316
                                Barcode 188326                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/11/2013           .                                

       Appropriations Subcommittee on Finance and Tax (Brandes)
       recommended the following:
    1         Senate Amendment to Amendment (126132) (with title
    2  amendment)
    4         Delete line 167
    5  and insert:
    6         (8) Any business that meets the requirements and faces the
    7  circumstances described in this subsection is entitled to
    8  declaratory relief on the issue of whether the requirement of
    9  another state, or political subdivision of another state, to
   10  collect and remit sales or use taxes to that state or political
   11  subdivision, constitutes an undue burden on interstate commerce
   12  within the meaning of clause 3 of s. 8, Art. I of the United
   13  States Constitution. A circuit court shall have original
   14  jurisdiction over civil actions seeking a declaratory judgment
   15  if:
   16         (a) The party seeking declaratory relief is a business
   17  that:
   18         1. Is organized under the laws of this state or a sole
   19  proprietorship owned by a domiciliary in this state; or
   20         2. Has qualified to do business in this state; and
   21         (b) The responding party is a government official of
   22  another state, or political subdivision of another state, who
   23  asserts that the business in question is obliged to collect
   24  sales or use taxes for such state or political subdivision based
   25  upon conduct of the business which occurs wholly or partially
   26  within this state.
   27         (9)(7) The department may establish by rule procedures for
   29  ================= T I T L E  A M E N D M E N T ================
   30         And the title is amended as follows:
   31         Delete line 336
   32  and insert:
   33         rebut the presumption; providing for declaratory
   34         relief for a business in this state which is subject
   35         to the action of another state seeking to collect
   36         taxes for that state; amending s. 212.06, F.S.;