Senate Bill 1112 (2019) - The Florida Senate

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CS/SB 1112: Taxation

GENERAL BILL by Finance and Tax ; Gruters ; (CO-INTRODUCERS) Gainer ; Baxley

Taxation; Revising the definition of the term “inventory,” for purposes of ad valorem taxation except for school district levies, to include certain construction equipment owned by a heavy equipment rental dealer; increasing the discount under the affordable housing property exemption; renaming the term “mail order sale” as “remote sale” and revising the definition; providing a sales tax refund to an eligible job training organization on its sales of goods donated to the organization, etc.

Effective Date: Except as otherwise expressly provided in this act, this act shall take effect upon becoming a law
Last Action: 5/3/2019 Senate - Died in Appropriations
Bill Text: Web Page | PDF

Senate Committee References:

Commerce and Tourism (CM)
Finance and Tax (FT)
Appropriations (AP)

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Bill History

Date	Chamber	Action
2/15/2019	Senate	• Filed
2/22/2019	Senate	• Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 118
3/5/2019	Senate	• Introduced -SJ 118
3/6/2019	Senate	• On Committee agenda-- Commerce and Tourism, 03/11/19, 1:30 pm, 110 Senate Building
3/11/2019	Senate	• Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 194 • Now in Finance and Tax
4/11/2019	Senate	• On Committee agenda-- Finance and Tax, 04/16/19, 1:00 pm, 401 Senate Building
4/16/2019	Senate	• CS by Finance and Tax; YEAS 8 NAYS 0 -SJ 379
4/18/2019	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute)
4/22/2019	Senate	• CS by Finance and Tax read 1st time -SJ 387 • Now in Appropriations
5/3/2019	Senate	• Indefinitely postponed and withdrawn from consideration • Died in Appropriations

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CS/SB 1112, Committee Substitute 1 (Current Bill Version) Posted 4/18/2019 at 5:39 PM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (3)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 643	Sales Tax Refund for Certified Job Training Organizations	Trumbull	Compare	Last Action: 5/3/2019 H Died in Ways and Means Committee
S 1098 (e1)	Sales Tax Refund for Eligible Job Training Organizations	Lee	Compare	Last Action: 5/3/2019 H Died in Messages
S 1642	Sales Tax on Commercial Real Property Rentals	Gainer	Compare	Last Action: 5/3/2019 S Died in Commerce and Tourism

Citations - Statutes (15)

Citation	Catchline	Location in Bill Location In Bill Help
192.001	Definitions.	Page 5 (pdf)
196.1978	Affordable housing property exemption.	Page 7 (pdf)
212.02	Definitions.	Page 9 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 9 (pdf)
212.05	Sales, storage, use tax.	Page 10 (pdf)
212.0596	Taxation of mail order sales.	Page 28 (pdf)
212.05965		Page 32 (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 36 (pdf)
212.094		Page 40 (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 43 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 45 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 58 (pdf)
220.191	Capital investment tax credit.	Page 46 (pdf)
220.197		Page 53 (pdf)
624.509	Premium tax; rate and computation.	Page 55 (pdf)

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SB 1112, Original Filed Version Posted 2/15/2019 at 4:02 PM

Bill Text:	Web Page \| PDF

Analyses:	Commerce and Tourism (Pre-Meeting) 3/8/2019 (pdf) Commerce and Tourism (Post-Meeting) 3/11/2019 (pdf) Finance and Tax (Pre-Meeting) 4/15/2019 (pdf) Finance and Tax (Post-Meeting) 4/18/2019 (pdf)

Related Bills (4)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 1377	Taxation	Mercado	Compare	Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42)
H 7123 (c1)	Taxation	Ways and Means Committee	Compare	Last Action: 5/15/2019 Chapter No. 2019-42
S 1412 (c1)	Sales Tax Holiday for Disaster Preparedness Supplies	Gruters	Compare	Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824
S 1642	Sales Tax on Commercial Real Property Rentals	Gainer	Compare	Last Action: 5/3/2019 S Died in Commerce and Tourism

Committee Amendments (1)

Amendment	Sponsor	Filed	Last Committee Action	Format
762414 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Finance and Tax (Gruters)	4/15/2019 8:23 AM	Replaced by Committee Substitute 4/16/2019	Web Page PDF

Committee Votes (2)

Date	Committee	Result
3/11/2019 1:30 PM	Commerce and Tourism	5 Yeas - 0 Nays
4/16/2019 1:00 PM	Finance and Tax	8 Yeas - 0 Nays

Citations - Statutes (10)

Citation	Catchline	Location in Bill Location In Bill Help
192.001	Definitions.	Page 3 (pdf)
212.02	Definitions.	Page 5 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 5 (pdf)
212.05	Sales, storage, use tax.	Page 6 (pdf)
212.0596	Taxation of mail order sales.	Page 24 (pdf)
212.05965		Page 28 (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 32 (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 38 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 39 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 40 (pdf)

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