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; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2)
Bill Text: PDF
Last Action: 4/7/2021 House - Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2)
Bill Text: PDF
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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; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2)
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CS/CS/HB 15, Committee Substitute 2 (Current Bill Version) Posted 3/30/2021 at 2:12 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 50 (er) Taxation Gruters Identical Last Action: 4/20/2021 Chapter No. 2021-2 
Citations - Statutes (20)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. Page 8 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 60 (pdf) 212.04 Admissions tax; rate, procedure, enforcement. Page 84 (pdf) 212.05 Sales, storage, use tax. Page 8 (pdf) 212.0506 Taxation of service warranties. Page 85 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 29 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 88 (pdf) 212.0596 Taxation of mail order sales. Page 31 (pdf) 212.05965 Page 32 (pdf), Page 37 (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 38 (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 43 (pdf) 212.11 Tax returns and regulations. Page 45 (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 45 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 52 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 53 (pdf) 213.015 Taxpayer rights. Page 85 (pdf) 213.27 Contracts with debt collection agencies and certain vendors. Page 87 (pdf) 443.1216 Employment. Page 61 (pdf) 443.131 Contributions. Page 69 (pdf) 443.191 Unemployment Compensation Trust Fund; establishment and control. Page 83 (pdf) -
CS/HB 15, Committee Substitute 1 Posted 3/15/2021 at 12:07 PM
Bill Text: PDF Analyses: Commerce Committee (Post-Meeting) 7/22/2021 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 50 (e1) Taxation Gruters Compare Last Action: 4/20/2021 Chapter No. 2021-2
Citations - Statutes (15)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. Page 4 (pdf) 212.05 Sales, storage, use tax. Page 5 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 25 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 46 (pdf) 212.0596 Taxation of mail order sales. Page 27 (pdf) 212.05965 Page 28 (pdf), Page 34 (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) 212.07 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 39 (pdf) 212.11 Tax returns and regulations. Page 41 (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 41 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 44 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 53 (pdf) 213.27 Contracts with debt collection agencies and certain vendors. Page 45 (pdf) 443.131 Contributions. Page 50 (pdf) 443.191 Unemployment Compensation Trust Fund; establishment and control. Page 52 (pdf) -
HB 15, Original Filed Version Posted 11/30/2020 at 10:22 AM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 7/22/2021 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 50 (c2) Taxes and Fees on Remote Sales Gruters Compare Last Action: 4/20/2021 Chapter No. 2021-2
Committee Amendments (3)
Amendment Sponsor Filed Last Committee Action Format 686697 - Strike All Amendment
Remove everything after the enacting clause and insert:Clemons 3/10/2021
8:38 PMAdopted
3/11/2021PDF 
921953 - Amendment to Amendment (686697)
Remove lines 1176-1365 of the amendment and insert:Eskamani
(Eskamani)3/11/2021
7:32 AMFailed to Adopt
3/11/2021PDF
549935 - Amendment to Amendment (686697)
Between lines 1366 and 1367 of the amendment, insert:Eskamani
(Eskamani)3/11/2021
7:33 AMWithdrawn
3/11/2021PDF 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)