Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 316
       
       
       
       
       
       
                                Barcode 862170                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/07/2013           .                                
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       The Committee on Commerce and Tourism (Detert) recommended the
       following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 91 - 128
    4  and insert:
    5         (g)(k)  The dealer, while not having nexus with this state
    6  on any of the bases described in paragraphs (a)—(f) (a)-(j) or
    7  paragraphs (h)-(i) paragraph (l), is a corporation that is a
    8  member of an affiliated group of corporations, as defined in s.
    9  1504(a) of the Internal Revenue Code, whose members are
   10  includable under s. 1504(b) of the Internal Revenue Code and
   11  whose members are eligible to file a consolidated tax return for
   12  federal corporate income tax purposes and any parent or
   13  subsidiary corporation in the affiliated group has nexus with
   14  this state on one or more of the bases described in paragraphs
   15  (a)—(f) (a)-(j) or paragraphs (h)-(i) paragraph (l); or
   16         (h) A person, other than a person acting in the capacity of
   17  a common carrier, has nexus with this state and:
   18         1. Sells a similar line of products as the dealer and does
   19  so under the same or a similar business name;
   20         2. Maintains an office, distribution facility, warehouse,
   21  storage place, or similar place of business in this state to
   22  facilitate the delivery of property or services sold by the
   23  dealer to the dealer’s customers;
   24         3. Uses trademarks, service marks, or trade names in this
   25  state which are the same or substantially similar to those used
   26  by the dealer;
   27         4. Delivers, installs, assembles, or performs maintenance
   28  services for the dealer’s customers in this state;
   29         5. Facilitates the dealer’s delivery of property to
   30  customers in this state by allowing the dealer’s customers to
   31  pick up property sold by the dealer at an office, distribution
   32  facility, warehouse, storage place, or similar place of business
   33  maintained by the person in this state; or
   34         6. Conducts any other activities in this state which are
   35  significantly associated with the dealer’s ability to establish
   36  and maintain a market in this state for the dealer’s sales; or
   37         (i)(l) The dealer or the dealer’s activities have
   38  sufficient connection with or relationship to this state or its
   39  residents of some type other than those described in paragraphs
   40  (a)-(h) (a)-(k) to create a nexus empowering this state to tax
   41  its mail order sales or to require the dealer to collect sales
   42  tax or accrue use tax.