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The Florida Senate

HB 857: Streamlined Sales and Use Tax Agreement

GENERAL BILL by Rouson

Streamlined Sales and Use Tax Agreement; Specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; limits $5,000 cap on discretionary sales surtax to sale of certain vehicles and homes; provides criteria to determine situs of certain sales; requires purchasers of direct mail to use direct-mail forms; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; revises distribution of certain tax proceeds; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.

Effective Date: 1/1/2015
Last Action: 5/2/2014 House - Died in Finance and Tax Subcommittee
Bill Text: PDF



Bill History

Date Chamber Action
2/10/2014 House • Filed
2/20/2014 House • Referred to Finance and Tax Subcommittee; Appropriations Committee -HJ 73
3/4/2014 House • Introduced -HJ 73
5/2/2014 House • Died in Finance and Tax Subcommittee