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The Florida Senate

SB 310: Streamlined Sales and Use Tax Agreement

GENERAL BILL by Margolis

Streamlined Sales and Use Tax Agreement; Specifying the facilities that are exempt from the transient rentals tax; deleting the application of brackets for the calculation of sales and use taxes; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, and mobile homes; providing for the creation of a taxability matrix, etc.

Effective Date: 1/1/2016
Last Action: 4/14/2015 Senate - Withdrawn from further consideration -SJ 421
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    1/9/2015 Senate • Filed
    1/20/2015 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 51
    3/3/2015 Senate • Introduced -SJ 51
    4/14/2015 Senate • Withdrawn from Commerce and Tourism; Finance and Tax; Appropriations -SJ 421
    • Withdrawn from further consideration -SJ 421

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  • SB 310, Original Filed Version (Current Bill Version) Posted 1/9/2015 at 11:34 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 355 Sales and Use Tax Burgess Compare Last Action: 4/28/2015 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 506 Sales and Use Tax Legg Compare Last Action: 5/1/2015 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Citations - Statutes (55)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; authorities; reports; rules. Page 123 (pdf)
    196.012 Definitions. Page 124 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 127 (pdf), Page 155 (pdf)
    202.20 Local communications services tax conversion rates. Page 158 (pdf)
    203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 128 (pdf)
    203.01 Tax on gross receipts for utility and communications services. Page 128 (pdf)
    212.02 Definitions. Page 6 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 27 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 28 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 129 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 29 (pdf), Page 215 (pdf)
    212.05 Sales, storage, use tax. Page 30 (pdf)
    212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 134 (pdf)
    212.0506 Taxation of service warranties. Page 48 (pdf)
    212.052 Research or development costs; exemption. Page 135 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 48 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 135 (pdf), Page 164 (pdf)
    212.0596 Taxation of mail order sales. Page 153 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 61 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 72 (pdf), Page 216 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 73 (pdf), Page 153 (pdf), Page 217 (pdf)
    212.094 Page 86 (pdf)
    212.11 Tax returns and regulations. Page 214 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 86 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 137 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 138 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 139 (pdf)
    212.17 Tax credits or refunds. Page 105 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 106 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 108 (pdf)
    213.015 Taxpayer rights. Page 140 (pdf)
    213.052 Page 114 (pdf)
    213.0521 Page 115 (pdf)
    213.053 Confidentiality and information sharing. Page 225 (pdf)
    213.215 Page 115 (pdf)
    213.22 Technical assistance advisements. Page 213 (pdf)
    213.256 Simplified Sales and Use Tax Administration Act. Page 116 (pdf)
    213.2561 Page 119 (pdf)
    213.2562 Page 119 (pdf)
    218.245 Revenue sharing; apportionment. Page 141 (pdf)
    218.65 Emergency distribution. Page 142 (pdf)
    288.1045 Qualified defense contractor and space flight business tax refund program. Page 144 (pdf)
    288.11621 Spring training baseball franchises. Page 144 (pdf)
    288.11625 Sports development. Page 145 (pdf)
    288.11631 Retention of Major League Baseball spring training baseball franchises. Page 149 (pdf)
    288.1169 International Game Fish Association World Center facility. Page 151 (pdf)
    288.1258 Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports. Page 208 (pdf)
    365.172 Emergency communications number “E911.” Page 226 (pdf)
    366.051 Cogeneration; small power production; commission jurisdiction. Page 211 (pdf)
    465.187 Sale of medicinal drugs. Page 214 (pdf)
    551.102 Definitions. Page 152 (pdf)
    634.131 Tax on premiums and assessments. Page 155 (pdf)
    634.415 Tax on premiums; annual statement; reports. Page 155 (pdf)
    790.0655 Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. Page 153 (pdf)
    921.0022 Criminal Punishment Code; offense severity ranking chart. Page 202 (pdf)

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