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The Florida Senate

CS/CS/HB 15: Taxation

GENERAL BILL by Commerce Committee ; Ways and Means Committee ; Clemons ; LaMarca ; (CO-INTRODUCERS) Arrington ; Bartleman ; Bell ; Benjamin ; Caruso ; Fernandez-Barquin ; Fetterhoff ; Grieco ; Hinson ; Leek ; Massullo ; Morales ; Overdorf ; Robinson, W. ; Roth ; Skidmore ; Smith, D. ; Tant ; Trabulsy

Taxation; Requires marketplace providers & persons located outside FL to remit discretionary sales surtax; replaces taxation of mail order sales with taxation of remote sales; provides entities making remote sales are dealers for sales & use taxes; requires entities to collect & remit additional fees at time of sale; authorizes marketplace providers & sellers to agree for marketplace sellers to collect taxes & fees; provides relief to persons for liability for tax, penalty, & interest due on remote sales; provides alternative method to calculate unemployment contribution in specified years; provides for deposit of funds in Unemployment Compensation Trust Fund. APPROPRIATION: $353,000

Effective Date: 7/1/2021
Last Action: 4/7/2021 House - Laid on Table, refer to CS/CS/SB 50
Bill Text: PDF



Bill History

Date Chamber Action
11/30/2020 House • Filed
1/15/2021 House • Referred to Ways and Means Committee; Commerce Committee
3/2/2021 House • 1st Reading (Original Filed Version)
3/9/2021 House • Added to Ways & Means Committee agenda
3/11/2021 House • Favorable with CS by Ways & Means Committee
3/15/2021 House • Reported out of Ways & Means Committee
• Laid on Table under Rule 7.18(a)
• CS Filed
3/16/2021 House • 1st Reading (Committee Substitute 1)
3/21/2021 House • Referred to Commerce Committee
• Now in Commerce Committee
3/25/2021 House • PCS added to Commerce Committee agenda
3/29/2021 House • Favorable with CS by Commerce Committee
3/30/2021 House • Reported out of Commerce Committee
• Laid on Table under Rule 7.18(a)
• CS Filed
• 1st Reading (Committee Substitute 2)
4/1/2021 House • Bill referred to House Calendar
• Added to Second Reading Calendar
• Bill added to Special Order Calendar (4/7/2021)
4/7/2021 House • Substituted CS/CS/SB 50
• Laid on Table, refer to CS/CS/SB 50