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The Florida Senate

HB 159: Sales and Use Tax

GENERAL BILL by Clemons ; (CO-INTRODUCERS) Bell ; Beltran ; Fernandez-Barquin ; Fitzenhagen ; Grieco ; Killebrew ; LaMarca ; McClain ; Plasencia ; Raschein ; Robinson ; Roth ; Sabatini ; Smith, D. ; Stone ; Watson, C.

Sales and Use Tax; Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.

Effective Date: 7/1/2020
Last Action: 3/14/2020 House - Died in Ways and Means Committee
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    9/12/2019 House • Filed
    9/25/2019 House • Referred to Ways and Means Committee; Commerce Committee; Appropriations Committee -HJ 18
    1/14/2020 House • Introduced -HJ 18
    3/14/2020 House • Indefinitely postponed and withdrawn from consideration
    • Died in Ways and Means Committee

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  • HB 159, Original Filed Version (Current Bill Version) Posted 9/12/2019 at 4:51 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 126 Sales and Use Tax Gruters Similar Last Action: 3/14/2020 S Died in Appropriations

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 3 (pdf)
    212.05 Sales, storage, use tax. Page 3 (pdf)
    212.0596 Taxation of mail order sales. Page 24 (pdf)
    212.05965 Page 29 (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 35 (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 39 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 41 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 42 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 43 (pdf)

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