Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. CS/CS/SB 50, 1st Eng.
       
       
       
       
       
       
                                Ì611966FÎ611966                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: WD/RM          .                                
             04/08/2021 05:10 PM       .                                
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       Senator Farmer moved the following:
       
    1         Senate Amendment to House Amendment (642177) (with title
    2  amendment)
    3  
    4         Delete lines 4 - 38
    5  and insert:
    6         (a)1.a. At the rate of 5.75 6 percent of the sales price of
    7  each item or article of tangible personal property when sold at
    8  retail in this state, computed on each taxable sale for the
    9  purpose of remitting the amount of tax due the state, and
   10  including each and every retail sale.
   11         b. Each occasional or isolated sale of an aircraft, boat,
   12  mobile home, or motor vehicle of a class or type which is
   13  required to be registered, licensed, titled, or documented in
   14  this state or by the United States Government shall be subject
   15  to tax at the rate provided in this paragraph. The department
   16  shall by rule adopt any nationally recognized publication for
   17  valuation of used motor vehicles as the reference price list for
   18  any used motor vehicle which is required to be licensed pursuant
   19  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   20  party to an occasional or isolated sale of such a vehicle
   21  reports to the tax collector a sales price which is less than 80
   22  percent of the average loan price for the specified model and
   23  year of such vehicle as listed in the most recent reference
   24  price list, the tax levied under this paragraph shall be
   25  computed by the department on such average loan price unless the
   26  parties to the sale have provided to the tax collector an
   27  affidavit signed by each party, or other substantial proof,
   28  stating the actual sales price. Any party to such sale who
   29  reports a sales price less than the actual sales price is guilty
   30  of a misdemeanor of the first degree, punishable as provided in
   31  s. 775.082 or s. 775.083. The department shall collect or
   32  attempt to collect from such party any delinquent sales taxes.
   33  In addition, such party shall pay any tax due and any penalty
   34  and interest assessed plus a penalty equal to twice the amount
   35  of the additional tax owed. Notwithstanding any other provision
   36  of law, the Department of Revenue may waive or compromise any
   37  penalty imposed pursuant to this subparagraph.
   38         2. This paragraph does not apply to the sale of a boat or
   39  aircraft by or through a registered dealer under this chapter to
   40  a purchaser who, at the time of taking delivery, is a
   41  nonresident of this state, does not make his or her permanent
   42  place of abode in this state, and is not engaged in carrying on
   43  in this state any employment, trade, business, or profession in
   44  which the boat or aircraft will be used in this state, or is a
   45  corporation none of the officers or directors of which is a
   46  resident of, or makes his or her permanent place of abode in,
   47  this state, or is a noncorporate entity that has no individual
   48  vested with authority to participate in the management,
   49  direction, or control of the entity’s affairs who is a resident
   50  of, or makes his or her permanent abode in, this state. For
   51  purposes of this exemption, either a registered dealer acting on
   52  his or her own behalf as seller, a registered dealer acting as
   53  broker on behalf of a seller, or a registered dealer acting as
   54  broker on behalf of the purchaser may be deemed to be the
   55  selling dealer. This exemption shall not be allowed unless:
   56         a. The purchaser removes a qualifying boat, as described in
   57  sub-subparagraph f., from the state within 90 days after the
   58  date of purchase or extension, or the purchaser removes a
   59  nonqualifying boat or an aircraft from this state within 10 days
   60  after the date of purchase or, when the boat or aircraft is
   61  repaired or altered, within 20 days after completion of the
   62  repairs or alterations; or if the aircraft will be registered in
   63  a foreign jurisdiction and:
   64         (I) Application for the aircraft’s registration is properly
   65  filed with a civil airworthiness authority of a foreign
   66  jurisdiction within 10 days after the date of purchase;
   67         (II) The purchaser removes the aircraft from the state to a
   68  foreign jurisdiction within 10 days after the date the aircraft
   69  is registered by the applicable foreign airworthiness authority;
   70  and
   71         (III) The aircraft is operated in the state solely to
   72  remove it from the state to a foreign jurisdiction.
   73  
   74  For purposes of this sub-subparagraph, the term “foreign
   75  jurisdiction” means any jurisdiction outside of the United
   76  States or any of its territories;
   77         b. The purchaser, within 90 days from the date of
   78  departure, provides the department with written proof that the
   79  purchaser licensed, registered, titled, or documented the boat
   80  or aircraft outside the state. If such written proof is
   81  unavailable, within 90 days the purchaser shall provide proof
   82  that the purchaser applied for such license, title,
   83  registration, or documentation. The purchaser shall forward to
   84  the department proof of title, license, registration, or
   85  documentation upon receipt;
   86         c. The purchaser, within 30 days after removing the boat or
   87  aircraft from Florida, furnishes the department with proof of
   88  removal in the form of receipts for fuel, dockage, slippage,
   89  tie-down, or hangaring from outside of Florida. The information
   90  so provided must clearly and specifically identify the boat or
   91  aircraft;
   92         d. The selling dealer, within 30 days after the date of
   93  sale, provides to the department a copy of the sales invoice,
   94  closing statement, bills of sale, and the original affidavit
   95  signed by the purchaser attesting that he or she has read the
   96  provisions of this section;
   97         e. The seller makes a copy of the affidavit a part of his
   98  or her record for as long as required by s. 213.35; and
   99         f. Unless the nonresident purchaser of a boat of 5 net tons
  100  of admeasurement or larger intends to remove the boat from this
  101  state within 10 days after the date of purchase or when the boat
  102  is repaired or altered, within 20 days after completion of the
  103  repairs or alterations, the nonresident purchaser applies to the
  104  selling dealer for a decal which authorizes 90 days after the
  105  date of purchase for removal of the boat. The nonresident
  106  purchaser of a qualifying boat may apply to the selling dealer
  107  within 60 days after the date of purchase for an extension decal
  108  that authorizes the boat to remain in this state for an
  109  additional 90 days, but not more than a total of 180 days,
  110  before the nonresident purchaser is required to pay the tax
  111  imposed by this chapter. The department is authorized to issue
  112  decals in advance to dealers. The number of decals issued in
  113  advance to a dealer shall be consistent with the volume of the
  114  dealer’s past sales of boats which qualify under this sub
  115  subparagraph. The selling dealer or his or her agent shall mark
  116  and affix the decals to qualifying boats in the manner
  117  prescribed by the department, before delivery of the boat.
  118         (I)The department is hereby authorized to charge dealers a
  119  fee sufficient to recover the costs of decals issued, except the
  120  extension decal shall cost $425.
  121         (II) The proceeds from the sale of decals will be deposited
  122  into the administrative trust fund.
  123         (III) Decals shall display information to identify the boat
  124  as a qualifying boat under this sub-subparagraph, including, but
  125  not limited to, the decal’s date of expiration.
  126         (IV) The department is authorized to require dealers who
  127  purchase decals to file reports with the department and may
  128  prescribe all necessary records by rule. All such records are
  129  subject to inspection by the department.
  130         (V) Any dealer or his or her agent who issues a decal
  131  falsely, fails to affix a decal, mismarks the expiration date of
  132  a decal, or fails to properly account for decals will be
  133  considered prima facie to have committed a fraudulent act to
  134  evade the tax and will be liable for payment of the tax plus a
  135  mandatory penalty of 200 percent of the tax, and shall be liable
  136  for fine and punishment as provided by law for a conviction of a
  137  misdemeanor of the first degree, as provided in s. 775.082 or s.
  138  775.083.
  139         (VI) Any nonresident purchaser of a boat who removes a
  140  decal before permanently removing the boat from the state, or
  141  defaces, changes, modifies, or alters a decal in a manner
  142  affecting its expiration date before its expiration, or who
  143  causes or allows the same to be done by another, will be
  144  considered prima facie to have committed a fraudulent act to
  145  evade the tax and will be liable for payment of the tax plus a
  146  mandatory penalty of 200 percent of the tax, and shall be liable
  147  for fine and punishment as provided by law for a conviction of a
  148  misdemeanor of the first degree, as provided in s. 775.082 or s.
  149  775.083.
  150         (VII) The department is authorized to adopt rules necessary
  151  to administer and enforce this subparagraph and to publish the
  152  necessary forms and instructions.
  153         (VIII) The department is hereby authorized to adopt
  154  emergency rules pursuant to s. 120.54(4) to administer and
  155  enforce the provisions of this subparagraph.
  156  
  157  If the purchaser fails to remove the qualifying boat from this
  158  state within the maximum 180 days after purchase or a
  159  nonqualifying boat or an aircraft from this state within 10 days
  160  after purchase or, when the boat or aircraft is repaired or
  161  altered, within 20 days after completion of such repairs or
  162  alterations, or permits the boat or aircraft to return to this
  163  state within 6 months from the date of departure, except as
  164  provided in s. 212.08(7)(fff), or if the purchaser fails to
  165  furnish the department with any of the documentation required by
  166  this subparagraph within the prescribed time period, the
  167  purchaser shall be liable for use tax on the cost price of the
  168  boat or aircraft and, in addition thereto, payment of a penalty
  169  to the Department of Revenue equal to the tax payable. This
  170  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  171  The maximum 180-day period following the sale of a qualifying
  172  boat tax-exempt to a nonresident may not be tolled for any
  173  reason.
  174         (b) At the rate of 6 percent of the cost price of each item
  175  or article of tangible personal property when the same is not
  176  sold but is used, consumed, distributed, or stored for use or
  177  consumption in this state; however, for tangible property
  178  originally purchased exempt from tax for use exclusively for
  179  lease and which is converted to the owner’s own use, tax may be
  180  paid on the fair market value of the property at the time of
  181  conversion. If the fair market value of the property cannot be
  182  determined, use tax at the time of conversion shall be based on
  183  the owner’s acquisition cost. Under no circumstances may the
  184  aggregate amount of sales tax from leasing the property and use
  185  tax due at the time of conversion be less than the total sales
  186  tax that would have been due on the original acquisition cost
  187  paid by the owner.
  188         (c) At the rate of 6 percent of the gross proceeds derived
  189  from the lease or rental of tangible personal property, as
  190  defined herein; however, the following special provisions apply
  191  to the lease or rental of motor vehicles:
  192         1. When a motor vehicle is leased or rented for a period of
  193  less than 12 months:
  194         a. If the motor vehicle is rented in Florida, the entire
  195  amount of such rental is taxable, even if the vehicle is dropped
  196  off in another state.
  197         b. If the motor vehicle is rented in another state and
  198  dropped off in Florida, the rental is exempt from Florida tax.
  199         2. Except as provided in subparagraph 3., for the lease or
  200  rental of a motor vehicle for a period of not less than 12
  201  months, sales tax is due on the lease or rental payments if the
  202  vehicle is registered in this state; provided, however, that no
  203  tax shall be due if the taxpayer documents use of the motor
  204  vehicle outside this state and tax is being paid on the lease or
  205  rental payments in another state.
  206         3. The tax imposed by this chapter does not apply to the
  207  lease or rental of a commercial motor vehicle as defined in s.
  208  316.003(13)(a) to one lessee or rentee for a period of not less
  209  than 12 months when tax was paid on the purchase price of such
  210  vehicle by the lessor. To the extent tax was paid with respect
  211  to the purchase of such vehicle in another state, territory of
  212  the United States, or the District of Columbia, the Florida tax
  213  payable shall be reduced in accordance with the provisions of s.
  214  212.06(7). This subparagraph shall only be available when the
  215  lease or rental of such property is an established business or
  216  part of an established business or the same is incidental or
  217  germane to such business.
  218         (d) At the rate of 6 percent of the lease or rental price
  219  paid by a lessee or rentee, or contracted or agreed to be paid
  220  by a lessee or rentee, to the owner of the tangible personal
  221  property.
  222         (e)1. At the rate of 6 percent on charges for:
  223         a. Prepaid calling arrangements. The tax on charges for
  224  prepaid calling arrangements shall be collected at the time of
  225  sale and remitted by the selling dealer.
  226         (I) “Prepaid calling arrangement” has the same meaning as
  227  provided in s. 202.11.
  228         (II) If the sale or recharge of the prepaid calling
  229  arrangement does not take place at the dealer’s place of
  230  business, it shall be deemed to have taken place at the
  231  customer’s shipping address or, if no item is shipped, at the
  232  customer’s address or the location associated with the
  233  customer’s mobile telephone number.
  234         (III) The sale or recharge of a prepaid calling arrangement
  235  shall be treated as a sale of tangible personal property for
  236  purposes of this chapter, regardless of whether a tangible item
  237  evidencing such arrangement is furnished to the purchaser, and
  238  such sale within this state subjects the selling dealer to the
  239  jurisdiction of this state for purposes of this subsection.
  240         (IV) No additional tax under this chapter or chapter 202 is
  241  due or payable if a purchaser of a prepaid calling arrangement
  242  who has paid tax under this chapter on the sale or recharge of
  243  such arrangement applies one or more units of the prepaid
  244  calling arrangement to obtain communications services as
  245  described in s. 202.11(9)(b)3., other services that are not
  246  communications services, or products.
  247         b. The installation of telecommunication and telegraphic
  248  equipment.
  249         c. Electrical power or energy, except that the tax rate for
  250  charges for electrical power or energy is 4.35 percent. Charges
  251  for electrical power and energy do not include taxes imposed
  252  under ss. 166.231 and 203.01(1)(a)3.
  253         2. Section 212.17(3), regarding credit for tax paid on
  254  charges subsequently found to be worthless, is equally
  255  applicable to any tax paid under this section on charges for
  256  prepaid calling arrangements, telecommunication or telegraph
  257  services, or electric power subsequently found to be
  258  uncollectible. As used in this paragraph, the term “charges”
  259  does not include any excise or similar tax levied by the Federal
  260  Government, a political subdivision of this state, or a
  261  municipality upon the purchase, sale, or recharge of prepaid
  262  calling arrangements or upon the purchase or sale of
  263  telecommunication, television system program, or telegraph
  264  service or electric power, which tax is collected by the seller
  265  from the purchaser.
  266         (f) At the rate of 6 percent on the sale, rental, use,
  267  consumption, or storage for use in this state of machines and
  268  equipment, and parts and accessories therefor, used in
  269  manufacturing, processing, compounding, producing, mining, or
  270  quarrying personal property for sale or to be used in furnishing
  271  communications, transportation, or public utility services.
  272         (g)1. At the rate of 6 percent on the retail price of
  273  newspapers and magazines sold or used in Florida.
  274         2. Notwithstanding other provisions of this chapter,
  275  inserts of printed materials which are distributed with a
  276  newspaper or magazine are a component part of the newspaper or
  277  magazine, and neither the sale nor use of such inserts is
  278  subject to tax when:
  279         a. Printed by a newspaper or magazine publisher or
  280  commercial printer and distributed as a component part of a
  281  newspaper or magazine, which means that the items after being
  282  printed are delivered directly to a newspaper or magazine
  283  publisher by the printer for inclusion in editions of the
  284  distributed newspaper or magazine;
  285         b. Such publications are labeled as part of the designated
  286  newspaper or magazine publication into which they are to be
  287  inserted; and
  288         c. The purchaser of the insert presents a resale
  289  certificate to the vendor stating that the inserts are to be
  290  distributed as a component part of a newspaper or magazine.
  291         (h)1. A tax is imposed at the rate of 4 percent on the
  292  charges for the use of coin-operated amusement machines. The tax
  293  shall be calculated by dividing the gross receipts from such
  294  charges for the applicable reporting period by a divisor,
  295  determined as provided in this subparagraph, to compute gross
  296  taxable sales, and then subtracting gross taxable sales from
  297  gross receipts to arrive at the amount of tax due. For counties
  298  that do not impose a discretionary sales surtax, the divisor is
  299  equal to 1.04; for counties that impose a 0.5 percent
  300  discretionary sales surtax, the divisor is equal to 1.045; for
  301  counties that impose a 1 percent discretionary sales surtax, the
  302  divisor is equal to 1.050; and for counties that impose a 2
  303  percent sales surtax, the divisor is equal to 1.060. If a county
  304  imposes a discretionary sales surtax that is not listed in this
  305  subparagraph, the department shall make the applicable divisor
  306  available in an electronic format or otherwise. Additional
  307  divisors shall bear the same mathematical relationship to the
  308  next higher and next lower divisors as the new surtax rate bears
  309  to the next higher and next lower surtax rates for which
  310  divisors have been established. When a machine is activated by a
  311  slug, token, coupon, or any similar device which has been
  312  purchased, the tax is on the price paid by the user of the
  313  device for such device.
  314         2. As used in this paragraph, the term “operator” means any
  315  person who possesses a coin-operated amusement machine for the
  316  purpose of generating sales through that machine and who is
  317  responsible for removing the receipts from the machine.
  318         a. If the owner of the machine is also the operator of it,
  319  he or she shall be liable for payment of the tax without any
  320  deduction for rent or a license fee paid to a location owner for
  321  the use of any real property on which the machine is located.
  322         b. If the owner or lessee of the machine is also its
  323  operator, he or she shall be liable for payment of the tax on
  324  the purchase or lease of the machine, as well as the tax on
  325  sales generated through the machine.
  326         c. If the proprietor of the business where the machine is
  327  located does not own the machine, he or she shall be deemed to
  328  be the lessee and operator of the machine and is responsible for
  329  the payment of the tax on sales, unless such responsibility is
  330  otherwise provided for in a written agreement between him or her
  331  and the machine owner.
  332         3.a. An operator of a coin-operated amusement machine may
  333  not operate or cause to be operated in this state any such
  334  machine until the operator has registered with the department
  335  and has conspicuously displayed an identifying certificate
  336  issued by the department. The identifying certificate shall be
  337  issued by the department upon application from the operator. The
  338  identifying certificate shall include a unique number, and the
  339  certificate shall be permanently marked with the operator’s
  340  name, the operator’s sales tax number, and the maximum number of
  341  machines to be operated under the certificate. An identifying
  342  certificate shall not be transferred from one operator to
  343  another. The identifying certificate must be conspicuously
  344  displayed on the premises where the coin-operated amusement
  345  machines are being operated.
  346         b. The operator of the machine must obtain an identifying
  347  certificate before the machine is first operated in the state
  348  and by July 1 of each year thereafter. The annual fee for each
  349  certificate shall be based on the number of machines identified
  350  on the application times $30 and is due and payable upon
  351  application for the identifying device. The application shall
  352  contain the operator’s name, sales tax number, business address
  353  where the machines are being operated, and the number of
  354  machines in operation at that place of business by the operator.
  355  No operator may operate more machines than are listed on the
  356  certificate. A new certificate is required if more machines are
  357  being operated at that location than are listed on the
  358  certificate. The fee for the new certificate shall be based on
  359  the number of additional machines identified on the application
  360  form times $30.
  361         c. A penalty of $250 per machine is imposed on the operator
  362  for failing to properly obtain and display the required
  363  identifying certificate. A penalty of $250 is imposed on the
  364  lessee of any machine placed in a place of business without a
  365  proper current identifying certificate. Such penalties shall
  366  apply in addition to all other applicable taxes, interest, and
  367  penalties.
  368         d. Operators of coin-operated amusement machines must
  369  obtain a separate sales and use tax certificate of registration
  370  for each county in which such machines are located. One sales
  371  and use tax certificate of registration is sufficient for all of
  372  the operator’s machines within a single county.
  373         4. The provisions of this paragraph do not apply to coin
  374  operated amusement machines owned and operated by churches or
  375  synagogues.
  376         5. In addition to any other penalties imposed by this
  377  chapter, a person who knowingly and willfully violates any
  378  provision of this paragraph commits a misdemeanor of the second
  379  degree, punishable as provided in s. 775.082 or s. 775.083.
  380         6. The department may adopt rules necessary to administer
  381  the provisions of this paragraph.
  382         (i)1. At the rate of 6 percent on charges for all:
  383         a. Detective, burglar protection, and other protection
  384  services (NAICS National Numbers 561611, 561612, 561613, and
  385  561621). Fingerprint services required under s. 790.06 or s.
  386  790.062 are not subject to the tax. Any law enforcement officer,
  387  as defined in s. 943.10, who is performing approved duties as
  388  determined by his or her local law enforcement agency in his or
  389  her capacity as a law enforcement officer, and who is subject to
  390  the direct and immediate command of his or her law enforcement
  391  agency, and in the law enforcement officer’s uniform as
  392  authorized by his or her law enforcement agency, is performing
  393  law enforcement and public safety services and is not performing
  394  detective, burglar protection, or other protective services, if
  395  the law enforcement officer is performing his or her approved
  396  duties in a geographical area in which the law enforcement
  397  officer has arrest jurisdiction. Such law enforcement and public
  398  safety services are not subject to tax irrespective of whether
  399  the duty is characterized as “extra duty,” “off-duty,” or
  400  “secondary employment,” and irrespective of whether the officer
  401  is paid directly or through the officer’s agency by an outside
  402  source. The term “law enforcement officer” includes full-time or
  403  part-time law enforcement officers, and any auxiliary law
  404  enforcement officer, when such auxiliary law enforcement officer
  405  is working under the direct supervision of a full-time or part
  406  time law enforcement officer.
  407         b. Nonresidential cleaning, excluding cleaning of the
  408  interiors of transportation equipment, and nonresidential
  409  building pest control services (NAICS National Numbers 561710
  410  and 561720).
  411         2. As used in this paragraph, “NAICS” means those
  412  classifications contained in the North American Industry
  413  Classification System, as published in 2007 by the Office of
  414  Management and Budget, Executive Office of the President.
  415         3. Charges for detective, burglar protection, and other
  416  protection security services performed in this state but used
  417  outside this state are exempt from taxation. Charges for
  418  detective, burglar protection, and other protection security
  419  services performed outside this state and used in this state are
  420  subject to tax.
  421         4. If a transaction involves both the sale or use of a
  422  service taxable under this paragraph and the sale or use of a
  423  service or any other item not taxable under this chapter, the
  424  consideration paid must be separately identified and stated with
  425  respect to the taxable and exempt portions of the transaction or
  426  the entire transaction shall be presumed taxable. The burden
  427  shall be on the seller of the service or the purchaser of the
  428  service, whichever applicable, to overcome this presumption by
  429  providing documentary evidence as to which portion of the
  430  transaction is exempt from tax. The department is authorized to
  431  adjust the amount of consideration identified as the taxable and
  432  exempt portions of the transaction; however, a determination
  433  that the taxable and exempt portions are inaccurately stated and
  434  that the adjustment is applicable must be supported by
  435  substantial competent evidence.
  436         5. Each seller of services subject to sales tax pursuant to
  437  this paragraph shall maintain a monthly log showing each
  438  transaction for which sales tax was not collected because the
  439  services meet the requirements of subparagraph 3. for out-of
  440  state use. The log must identify the purchaser’s name, location
  441  and mailing address, and federal employer identification number,
  442  if a business, or the social security number, if an individual,
  443  the service sold, the price of the service, the date of sale,
  444  the reason for the exemption, and the sales invoice number. The
  445  monthly log shall be maintained pursuant to the same
  446  requirements and subject to the same penalties imposed for the
  447  keeping of similar records pursuant to this chapter.
  448         (j)1. Notwithstanding any other provision of this chapter,
  449  there is hereby levied a tax on the sale, use, consumption, or
  450  storage for use in this state of any coin or currency, whether
  451  in circulation or not, when such coin or currency:
  452         a. Is not legal tender;
  453         b. If legal tender, is sold, exchanged, or traded at a rate
  454  in excess of its face value; or
  455         c. Is sold, exchanged, or traded at a rate based on its
  456  precious metal content.
  457         2. Such tax shall be at a rate of 6 percent of the price at
  458  which the coin or currency is sold, exchanged, or traded, except
  459  that, with respect to a coin or currency which is legal tender
  460  of the United States and which is sold, exchanged, or traded,
  461  such tax shall not be levied.
  462         3. There are exempt from this tax exchanges of coins or
  463  currency which are in general circulation in, and legal tender
  464  of, one nation for coins or currency which are in general
  465  circulation in, and legal tender of, another nation when
  466  exchanged solely for use as legal tender and at an exchange rate
  467  based on the relative value of each as a medium of exchange.
  468         4. With respect to any transaction that involves the sale
  469  of coins or currency taxable under this paragraph in which the
  470  taxable amount represented by the sale of such coins or currency
  471  exceeds $500, the entire amount represented by the sale of such
  472  coins or currency is exempt from the tax imposed under this
  473  paragraph. The dealer must maintain proper documentation, as
  474  prescribed by rule of the department, to identify that portion
  475  of a transaction which involves the sale of coins or currency
  476  and is exempt under this subparagraph.
  477         (k) At the rate of 6 percent of the sales price of each
  478  gallon of diesel fuel not taxed under chapter 206 purchased for
  479  use in a vessel, except dyed diesel fuel that is exempt pursuant
  480  to s. 212.08(4)(a)4.
  481         (l) Florists located in this state are liable for sales tax
  482  on sales to retail customers regardless of where or by whom the
  483  items sold are to be delivered. Florists located in this state
  484  are not liable for sales tax on payments received from other
  485  florists for items delivered to customers in this state.
  486         (m) Operators of game concessions or other concessionaires
  487  who customarily award tangible personal property as prizes may,
  488  in lieu of paying tax on the cost price of such property, pay
  489  tax on 25 percent of the gross receipts from such concession
  490  activity.
  491         (2) The tax shall be collected by the dealer, as defined
  492  herein, and remitted by the dealer to the state at the time and
  493  in the manner as hereinafter provided.
  494         (3) The tax so levied is in addition to all other taxes,
  495  whether levied in the form of excise, license, or privilege
  496  taxes, and in addition to all other fees and taxes levied.
  497         (4) The tax imposed pursuant to this chapter shall be due
  498  and payable according to the algorithm provided brackets set
  499  forth in s. 212.12.
  500         (5) Notwithstanding any other provision of this chapter,
  501  the maximum amount of tax imposed under this chapter and
  502  collected on each sale or use of a boat in this state may not
  503  exceed $18,000 and on each repair of a boat in this state may
  504  not exceed $60,000.
  505         Section 4. Paragraph (c) of subsection (4) of section
  506  212.054, Florida Statutes, is amended to read:
  507         212.054 Discretionary sales surtax; limitations,
  508  administration, and collection.—
  509         (4)
  510         (c)1. Any dealer located in a county that does not impose a
  511  discretionary sales surtax, any marketplace provider that is a
  512  dealer under this chapter, or any person located outside this
  513  state who is required to collect and remit sales tax on remote
  514  sales but who collects the surtax due to sales of tangible
  515  personal property or services delivered to a county imposing a
  516  surtax outside the county shall remit monthly the proceeds of
  517  the surtax to the department to be deposited into an account in
  518  the Discretionary Sales Surtax Clearing Trust Fund which is
  519  separate from the county surtax collection accounts. The
  520  department shall distribute funds in this account using a
  521  distribution factor determined for each county that levies a
  522  surtax and multiplied by the amount of funds in the account and
  523  available for distribution. The distribution factor for each
  524  county equals the product of:
  525         a. The county’s latest official population determined
  526  pursuant to s. 186.901;
  527         b. The county’s rate of surtax; and
  528         c. The number of months the county has levied a surtax
  529  during the most recent distribution period;
  530  
  531  divided by the sum of all such products of the counties levying
  532  the surtax during the most recent distribution period.
  533         2. The department shall compute distribution factors for
  534  eligible counties once each quarter and make appropriate
  535  quarterly distributions.
  536         3. A county that fails to timely provide the information
  537  required by this section to the department authorizes the
  538  department, by such action, to use the best information
  539  available to it in distributing surtax revenues to the county.
  540  If this information is unavailable to the department, the
  541  department may partially or entirely disqualify the county from
  542  receiving surtax revenues under this paragraph. A county that
  543  fails to provide timely information waives its right to
  544  challenge the department’s determination of the county’s share,
  545  if any, of revenues provided under this paragraph.
  546         Section 5. Section 212.0596, Florida Statutes, is amended
  547  to read:
  548         (Substantial rewording of section. See
  549         s. 212.0596, F.S., for present text.)
  550         212.0596 Taxation of remote sales.—
  551         (1) As used in this chapter, the term:
  552         (a) “Remote sale” means a retail sale of tangible personal
  553  property ordered by mail, telephone, the Internet, or other
  554  means of communication from a person who receives the order
  555  outside of this state and transports the property or causes the
  556  property to be transported from any jurisdiction, including this
  557  state, to a location in this state. For purposes of this
  558  paragraph, tangible personal property delivered to a location
  559  within this state is presumed to be used, consumed, distributed,
  560  or stored to be used or consumed in this state.
  561         (b) “Substantial number of remote sales” means any number
  562  of taxable remote sales in the previous calendar year in which
  563  the sum of the sales prices, as defined in s. 212.02(16),
  564  exceeded $100,000.
  565         (2) Every person making a substantial number of remote
  566  sales is a dealer for purposes of this chapter.
  567         (3) The department may establish by rule procedures for
  568  collecting the use tax from unregistered persons who but for
  569  their remote purchases would not be required to remit sales or
  570  use tax directly to the department. The procedures may provide
  571  for waiver of registration, provisions for irregular remittance
  572  of tax, elimination of the collection allowance, and
  573  nonapplication of local option surtaxes.
  574         (4) A marketplace provider that is a dealer under this
  575  chapter or a person who is required to collect and remit sales
  576  tax on remote sales is required to collect surtax when the
  577  taxable item of tangible personal property is delivered within a
  578  county imposing a surtax as provided in s. 212.054(3)(a).
  579         Section 6. Section 212.05965, Florida Statutes, is created
  580  to read:
  581         212.05965 Taxation of marketplace sales.—
  582         (1) As used in this chapter, the term:
  583         (a) “Marketplace” means any physical place or electronic
  584  medium through which tangible personal property is offered for
  585  sale.
  586         (b) “Marketplace provider” means a person who facilitates a
  587  retail sale by a marketplace seller by listing or advertising
  588  for sale by the marketplace seller tangible personal property in
  589  a marketplace and who directly, or indirectly through agreements
  590  or arrangements with third parties, collects payment from the
  591  customer and transmits all or part of the payment to the
  592  marketplace seller, regardless of whether the marketplace
  593  provider receives compensation or other consideration in
  594  exchange for its services.
  595         1. The term does not include a person who solely provides
  596  travel agency services. As used in this subparagraph, the term
  597  “travel agency services” means arranging, booking, or otherwise
  598  facilitating for a commission, fee, or other consideration
  599  vacation or travel packages, rental cars, or other travel
  600  reservations; tickets for domestic or foreign travel by air,
  601  rail, ship, bus, or other mode of transportation; or hotel or
  602  other lodging accommodations.
  603         2. The term does not include a person who is a delivery
  604  network company unless the delivery network company is a
  605  registered dealer for purposes of this chapter and the delivery
  606  network company notifies all local merchants that sell through
  607  the delivery network company’s website or mobile application
  608  that the delivery network company is subject to the requirements
  609  of a marketplace provider under this section. As used in this
  610  subparagraph, the term:
  611         a. “Delivery network company” means a person who maintains
  612  a website or mobile application used to facilitate delivery
  613  services, the sale of local products, or both.
  614         b. “Delivery network courier” means a person who provides
  615  delivery services through a delivery network company website or
  616  mobile application using a personal means of transportation,
  617  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  618  scooter, or other similar means of transportation; using public
  619  transportation; or by walking.
  620         c. “Delivery services” means the pickup and delivery by a
  621  delivery network courier of one or more local products from a
  622  local merchant to a customer, which may include the selection,
  623  collection, and purchase of the local product in connection with
  624  the delivery. The term does not include any delivery requiring
  625  more than 75 miles of travel from the local merchant to the
  626  customer.
  627         d. “Local merchant” means a kitchen, a restaurant, or a
  628  third-party merchant, including a grocery store, retail store,
  629  convenience store, or business of another type, which is not
  630  under common ownership or control of the delivery network
  631  company.
  632         e. “Local product” means any tangible personal property,
  633  including food but excluding freight, mail, or a package to
  634  which postage has been affixed.
  635         3. The term does not include a payment processor business
  636  that processes payment transactions from various channels, such
  637  as charge cards, credit cards, or debit cards, and whose sole
  638  activity with respect to marketplace sales is to process payment
  639  transactions between two or more parties.
  640         (c) “Marketplace seller” means a person who has an
  641  agreement with a marketplace provider that is a dealer under
  642  this chapter and who makes retail sales of tangible personal
  643  property through a marketplace owned, operated, or controlled by
  644  the marketplace provider.
  645         (2) A marketplace provider that has a physical presence in
  646  this state or who is making or facilitating through a
  647  marketplace a substantial number of remote sales as defined in
  648  s. 212.0596(1) is a dealer for purposes of this chapter.
  649         (3) A marketplace provider that is a dealer under this
  650  chapter shall certify to its marketplace sellers that it will
  651  collect and remit the tax imposed under this chapter on taxable
  652  retail sales made through the marketplace. Such certification
  653  may be included in the agreement between the marketplace
  654  provider and the marketplace seller.
  655         (4)(a) A marketplace seller may not collect and remit the
  656  tax under this chapter on a taxable retail sale when the sale is
  657  made through the marketplace and the marketplace provider
  658  certifies, as required under subsection (3), that it will
  659  collect and remit such tax. A marketplace seller shall exclude
  660  such sales made through the marketplace from the marketplace
  661  seller’s tax return under s. 212.11.
  662         (b)1. A marketplace seller who has a physical presence in
  663  this state shall register and shall collect and remit the tax
  664  imposed under this chapter on all taxable retail sales made
  665  outside of the marketplace.
  666         2. A marketplace seller who is not described under
  667  subparagraph 1. but who makes a substantial number of remote
  668  sales as defined in s. 212.0596(1) shall register and shall
  669  collect and remit the tax imposed under this chapter on all
  670  taxable retail sales made outside of the marketplace. For the
  671  purpose of determining whether a marketplace seller made a
  672  substantial number of remote sales, the marketplace seller shall
  673  consider only those sales made outside of a marketplace.
  674         (5)(a) A marketplace provider that is a dealer under this
  675  chapter shall allow the department to examine and audit its
  676  books and records pursuant to s. 212.13. For retail sales
  677  facilitated through a marketplace, the department may not
  678  examine or audit the books and records of marketplace sellers,
  679  nor may the department assess marketplace sellers except to the
  680  extent that the marketplace provider seeks relief under
  681  paragraph (b). The department may examine, audit, and assess a
  682  marketplace seller for retail sales made outside of a
  683  marketplace under paragraph (4)(b). This paragraph does not
  684  provide relief to a marketplace seller who is under audit; has
  685  been issued a bill, notice, or demand for payment; or is under
  686  an administrative or judicial proceeding before July 1, 2021.
  687         (b) The marketplace provider is relieved of liability for
  688  the tax on the retail sale and the marketplace seller or
  689  customer is liable for the tax imposed under this chapter if the
  690  marketplace provider demonstrates to the department’s
  691  satisfaction that the marketplace provider made a reasonable
  692  effort to obtain accurate information related to the retail
  693  sales facilitated through the marketplace from the marketplace
  694  seller, but that the failure to collect and remit the correct
  695  amount of tax imposed under this chapter was due to the
  696  provision of incorrect or incomplete information to the
  697  marketplace provider by the marketplace seller. This paragraph
  698  does not apply to a retail sale for which the marketplace
  699  provider is the seller if the marketplace provider and the
  700  marketplace seller are related parties or if transactions
  701  between a marketplace seller and marketplace buyer are not
  702  conducted at arm’s length.
  703         (6) For purposes of registration pursuant to s. 212.18, a
  704  marketplace is deemed a separate place of business.
  705         (7) A marketplace provider and a marketplace seller may
  706  agree by contract or otherwise that if a marketplace provider
  707  pays the tax imposed under this chapter on a retail sale
  708  facilitated through a marketplace for a marketplace seller as a
  709  result of an audit or otherwise, the marketplace provider has
  710  the right to recover such tax and any associated interest and
  711  penalties from the marketplace seller.
  712         (8) This section may not be construed to authorize the
  713  state to collect sales tax from both the marketplace provider
  714  and the marketplace seller on the same retail sale.
  715         (9) Chapter 213 applies to the administration of this
  716  section to the extent that chapter does not conflict with this
  717  section.
  718         Section 7. Effective April 1, 2022, subsections (10) and
  719  (11) are added to section 212.05965, Florida Statutes, as
  720  created by this act, to read:
  721         212.05965 Taxation of marketplace sales.—
  722         (10) Notwithstanding any other law, the marketplace
  723  provider is also responsible for collecting and remitting any
  724  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  725  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  726  time of sale for taxable retail sales made through its
  727  marketplace.
  728         (11) Notwithstanding paragraph (4)(a), the marketplace
  729  provider and the marketplace seller may contractually agree to
  730  have the marketplace seller collect and remit all applicable
  731  taxes and fees if the marketplace seller:
  732         (a) Has annual United States gross sales of more than $1
  733  billion, including the gross sales of any related entities, and
  734  in the case of franchised entities, including the combined sales
  735  of all franchisees of a single franchisor;
  736         (b) Provides evidence to the marketplace provider that it
  737  is registered under s. 212.18; and
  738         (c) Notifies the department in a manner prescribed by the
  739  department that the marketplace seller will collect and remit
  740  all applicable taxes and fees on its sales through the
  741  marketplace and is liable for failure to collect or remit
  742  applicable taxes and fees on its sales.
  743         Section 8. Paragraph (c) of subsection (2) and paragraph
  744  (a) of subsection (5) of section 212.06, Florida Statutes, are
  745  amended to read:
  746         212.06 Sales, storage, use tax; collectible from dealers;
  747  “dealer” defined; dealers to collect from purchasers;
  748  legislative intent as to scope of tax.—
  749         (2)
  750         (c) The term “dealer” is further defined to mean every
  751  person, as used in this chapter, who sells at retail or who
  752  offers for sale at retail, or who has in his or her possession
  753  for sale at retail; or for use, consumption, or distribution; or
  754  for storage to be used or consumed in this state, tangible
  755  personal property as defined herein, including a retailer who
  756  transacts a substantial number of remote sales or a marketplace
  757  provider that has a physical presence in this state or that
  758  makes or facilitates through its marketplace a substantial
  759  number of remote sales mail order sale.
  760         (5)(a)1. Except as provided in subparagraph 2., it is not
  761  the intention of this chapter to levy a tax upon tangible
  762  personal property imported, produced, or manufactured in this
  763  state for export, provided that tangible personal property may
  764  not be considered as being imported, produced, or manufactured
  765  for export unless the importer, producer, or manufacturer
  766  delivers the same to a licensed exporter for exporting or to a
  767  common carrier for shipment outside the state or mails the same
  768  by United States mail to a destination outside the state; or, in
  769  the case of aircraft being exported under their own power to a
  770  destination outside the continental limits of the United States,
  771  by submission to the department of a duly signed and validated
  772  United States customs declaration, showing the departure of the
  773  aircraft from the continental United States; and further with
  774  respect to aircraft, the canceled United States registry of said
  775  aircraft; or in the case of parts and equipment installed on
  776  aircraft of foreign registry, by submission to the department of
  777  documentation, the extent of which shall be provided by rule,
  778  showing the departure of the aircraft from the continental
  779  United States; nor is it the intention of this chapter to levy a
  780  tax on any sale which the state is prohibited from taxing under
  781  the Constitution or laws of the United States. Every retail sale
  782  made to a person physically present at the time of sale shall be
  783  presumed to have been delivered in this state.
  784         2.a. Notwithstanding subparagraph 1., a tax is levied on
  785  each sale of tangible personal property to be transported to a
  786  cooperating state as defined in sub-subparagraph c., at the rate
  787  specified in sub-subparagraph d. However, a Florida dealer will
  788  be relieved from the requirements of collecting taxes pursuant
  789  to this subparagraph if the Florida dealer obtains from the
  790  purchaser an affidavit setting forth the purchaser’s name,
  791  address, state taxpayer identification number, and a statement
  792  that the purchaser is aware of his or her state’s use tax laws,
  793  is a registered dealer in Florida or another state, or is
  794  purchasing the tangible personal property for resale or is
  795  otherwise not required to pay the tax on the transaction. The
  796  department may, by rule, provide a form to be used for the
  797  purposes set forth herein.
  798         b. For purposes of this subparagraph, “a cooperating state”
  799  is one determined by the executive director of the department to
  800  cooperate satisfactorily with this state in collecting taxes on
  801  remote mail order sales. No state shall be so determined unless
  802  it meets all the following minimum requirements:
  803         (I) It levies and collects taxes on remote mail order sales
  804  of property transported from that state to persons in this
  805  state, as described in s. 212.0596, upon request of the
  806  department.
  807         (II) The tax so collected shall be at the rate specified in
  808  s. 212.05, not including any local option or tourist or
  809  convention development taxes collected pursuant to s. 125.0104
  810  or this chapter.
  811         (III) Such state agrees to remit to the department all
  812  taxes so collected no later than 30 days from the last day of
  813  the calendar quarter following their collection.
  814         (IV) Such state authorizes the department to audit dealers
  815  within its jurisdiction who make remote mail order sales that
  816  are the subject of s. 212.0596, or makes arrangements deemed
  817  adequate by the department for auditing them with its own
  818  personnel.
  819         (V) Such state agrees to provide to the department records
  820  obtained by it from retailers or dealers in such state showing
  821  delivery of tangible personal property into this state upon
  822  which no sales or use tax has been paid in a manner similar to
  823  that provided in sub-subparagraph g.
  824         c. For purposes of this subparagraph, “sales of tangible
  825  personal property to be transported to a cooperating state”
  826  means remote mail order sales to a person who is in the
  827  cooperating state at the time the order is executed, from a
  828  dealer who receives that order in this state.
  829         d. The tax levied by sub-subparagraph a. shall be at the
  830  rate at which such a sale would have been taxed pursuant to the
  831  cooperating state’s tax laws if consummated in the cooperating
  832  state by a dealer and a purchaser, both of whom were physically
  833  present in that state at the time of the sale.
  834         e. The tax levied by sub-subparagraph a., when collected,
  835  shall be held in the State Treasury in trust for the benefit of
  836  the cooperating state and shall be paid to it at a time agreed
  837  upon between the department, acting for this state, and the
  838  cooperating state or the department or agency designated by it
  839  to act for it; however, such payment shall in no event be made
  840  later than 30 days from the last day of the calendar quarter
  841  after the tax was collected. Funds held in trust for the benefit
  842  of a cooperating state shall not be subject to the service
  843  charges imposed by s. 215.20.
  844         f. The department is authorized to perform such acts and to
  845  provide such cooperation to a cooperating state with reference
  846  to the tax levied by sub-subparagraph a. as is required of the
  847  cooperating state by sub-subparagraph b.
  848         g. In furtherance of this act, dealers selling tangible
  849  personal property for delivery in another state shall make
  850  available to the department, upon request of the department,
  851  records of all tangible personal property so sold. Such records
  852  shall include a description of the property, the name and
  853  address of the purchaser, the name and address of the person to
  854  whom the property was sent, the purchase price of the property,
  855  information regarding whether sales tax was paid in this state
  856  on the purchase price, and such other information as the
  857  department may by rule prescribe.
  858         Section 9. Paragraph (b) of subsection (1) of section
  859  212.07, Florida Statutes, is amended to read:
  860         212.07 Sales, storage, use tax; tax added to purchase
  861  price; dealer not to absorb; liability of purchasers who cannot
  862  prove payment of the tax; penalties; general exemptions.—
  863         (1)
  864         (b) A resale must be in strict compliance with s. 212.18
  865  and the rules and regulations adopted thereunder. A dealer who
  866  makes a sale for resale that is not in strict compliance with s.
  867  212.18 and the rules and regulations adopted thereunder is
  868  liable for and must pay the tax. A dealer who makes a sale for
  869  resale shall document the exempt nature of the transaction, as
  870  established by rules adopted by the department, by retaining a
  871  copy of the purchaser’s resale certificate. In lieu of
  872  maintaining a copy of the certificate, a dealer may document,
  873  before the time of sale, an authorization number provided
  874  telephonically or electronically by the department, or by such
  875  other means established by rule of the department. The dealer
  876  may rely on a resale certificate issued pursuant to s.
  877  212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
  878  the purchaser, without seeking annual verification of the resale
  879  certificate if the dealer makes recurring sales to a purchaser
  880  in the normal course of business on a continual basis. For
  881  purposes of this paragraph, “recurring sales to a purchaser in
  882  the normal course of business” refers to a sale in which the
  883  dealer extends credit to the purchaser and records the debt as
  884  an account receivable, or in which the dealer sells to a
  885  purchaser who has an established cash or C.O.D. account, similar
  886  to an open credit account. For purposes of this paragraph,
  887  purchases are made from a selling dealer on a continual basis if
  888  the selling dealer makes, in the normal course of business,
  889  sales to the purchaser at least once in every 12-month period. A
  890  dealer may, through the informal protest provided for in s.
  891  213.21 and the rules of the department, provide the department
  892  with evidence of the exempt status of a sale. Consumer
  893  certificates of exemption executed by those exempt entities that
  894  were registered with the department at the time of sale, resale
  895  certificates provided by purchasers who were active dealers at
  896  the time of sale, and verification by the department of a
  897  purchaser’s active dealer status at the time of sale in lieu of
  898  a resale certificate shall be accepted by the department when
  899  submitted during the protest period, but may not be accepted in
  900  any proceeding under chapter 120 or any circuit court action
  901  instituted under chapter 72.
  902         Section 10. Paragraph (f) is added to subsection (4) of
  903  section 212.11, Florida Statutes, to read:
  904         212.11 Tax returns and regulations.—
  905         (4)
  906         (f) A marketplace provider that is a dealer under this
  907  chapter or a person who is required to collect and remit sales
  908  tax on remote sales shall file returns and pay taxes by
  909  electronic means under s. 213.755.
  910         Section 11. Paragraph (a) of subsection (1), paragraph (a)
  911  of subsection (5), and subsections (9), (10), (11), and (14) of
  912  section 212.12, Florida Statutes, are amended to read:
  913         212.12 Dealer’s credit for collecting tax; penalties for
  914  noncompliance; powers of Department of Revenue in dealing with
  915  delinquents; rounding brackets applicable to taxable
  916  transactions; records required.—
  917         (1)(a)1. Notwithstanding any other law and for the purpose
  918  of compensating persons granting licenses for and the lessors of
  919  real and personal property taxed hereunder, for the purpose of
  920  compensating dealers in tangible personal property, for the
  921  purpose of compensating dealers providing communication services
  922  and taxable services, for the purpose of compensating owners of
  923  places where admissions are collected, and for the purpose of
  924  compensating remitters of any taxes or fees reported on the same
  925  documents utilized for the sales and use tax, as compensation
  926  for the keeping of prescribed records, filing timely tax
  927  returns, and the proper accounting and remitting of taxes by
  928  them, such seller, person, lessor, dealer, owner, and remitter
  929  (except dealers who make mail order sales) who files the return
  930  required pursuant to s. 212.11 only by electronic means and who
  931  pays the amount due on such return only by electronic means
  932  shall be allowed 2.5 percent of the amount of the tax due,
  933  accounted for, and remitted to the department in the form of a
  934  deduction. However, if the amount of the tax due and remitted to
  935  the department by electronic means for the reporting period
  936  exceeds $1,200, an allowance is not allowed for all amounts in
  937  excess of $1,200. For purposes of this paragraph subparagraph,
  938  the term “electronic means” has the same meaning as provided in
  939  s. 213.755(2)(c).
  940         2. The executive director of the department is authorized
  941  to negotiate a collection allowance, pursuant to rules
  942  promulgated by the department, with a dealer who makes mail
  943  order sales. The rules of the department shall provide
  944  guidelines for establishing the collection allowance based upon
  945  the dealer’s estimated costs of collecting the tax, the volume
  946  and value of the dealer’s mail order sales to purchasers in this
  947  state, and the administrative and legal costs and likelihood of
  948  achieving collection of the tax absent the cooperation of the
  949  dealer. However, in no event shall the collection allowance
  950  negotiated by the executive director exceed 10 percent of the
  951  tax remitted for a reporting period.
  952         (5)(a) The department is authorized to audit or inspect the
  953  records and accounts of dealers defined herein, including audits
  954  or inspections of dealers who make remote mail order sales to
  955  the extent permitted by another state, and to correct by credit
  956  any overpayment of tax, and, in the event of a deficiency, an
  957  assessment shall be made and collected. No administrative
  958  finding of fact is necessary prior to the assessment of any tax
  959  deficiency.
  960         (9) Taxes imposed by this chapter upon the privilege of the
  961  use, consumption, storage for consumption, or sale of tangible
  962  personal property, admissions, license fees, rentals,
  963  communication services, and upon the sale or use of services as
  964  herein taxed shall be collected upon the basis of an addition of
  965  the tax imposed by this chapter to the total price of such
  966  admissions, license fees, rentals, communication or other
  967  services, or sale price of such article or articles that are
  968  purchased, sold, or leased at any one time by or to a customer
  969  or buyer; the dealer, or person charged herein, is required to
  970  pay a privilege tax in the amount of the tax imposed by this
  971  chapter on the total of his or her gross sales of tangible
  972  personal property, admissions, license fees, and rentals, and
  973  communication services or to collect a tax upon the sale or use
  974  of services, and such person or dealer shall add the tax imposed
  975  by this chapter to the price, license fee, rental, or
  976  admissions, and communication or other services and collect the
  977  total sum from the purchaser, admittee, licensee, lessee, or
  978  consumer. The department shall make available in an electronic
  979  format or otherwise the tax amounts and the following brackets
  980  applicable to all transactions taxable at the rate of 6 percent:
  981         (a) On single sales of less than 10 cents, no tax shall be
  982  added.
  983         (b) On single sales in amounts from 10 cents to 16 cents,
  984  both inclusive, 1 cent shall be added for taxes.
  985         (c) On sales in amounts from 17 cents to 33 cents, both
  986  inclusive, 2 cents shall be added for taxes.
  987         (d) On sales in amounts from 34 cents to 50 cents, both
  988  inclusive, 3 cents shall be added for taxes.
  989         (e) On sales in amounts from 51 cents to 66 cents, both
  990  inclusive, 4 cents shall be added for taxes.
  991         (f) On sales in amounts from 67 cents to 83 cents, both
  992  inclusive, 5 cents shall be added for taxes.
  993         (g) On sales in amounts from 84 cents to $1, both
  994  inclusive, 6 cents shall be added for taxes.
  995         (h) On sales in amounts of more than $1, 6 percent shall be
  996  charged upon each dollar of price, plus the appropriate bracket
  997  charge upon any fractional part of a dollar.
  998         (10)(a) A dealer must calculate the tax due on the
  999  privilege of the use, consumption, storage for consumption, or
 1000  sale of tangible personal property, admissions, license fees,
 1001  rentals, and upon the sale or use of services, based on a
 1002  rounding algorithm that meets the following criteria:
 1003         1. The computation of the tax must be carried to the third
 1004  decimal place.
 1005         2. The tax must be rounded to the whole cent using a method
 1006  that rounds up to the next cent whenever the third decimal place
 1007  is greater than four.
 1008         (b) A dealer may apply the rounding algorithm to the
 1009  aggregate tax amount computed on all taxable items on an invoice
 1010  or to the taxable amount on each individual item on the invoice
 1011  In counties which have adopted a discretionary sales surtax at
 1012  the rate of 1 percent, the department shall make available in an
 1013  electronic format or otherwise the tax amounts and the following
 1014  brackets applicable to all taxable transactions that would
 1015  otherwise have been transactions taxable at the rate of 6
 1016  percent:
 1017         (a) On single sales of less than 10 cents, no tax shall be
 1018  added.
 1019         (b) On single sales in amounts from 10 cents to 14 cents,
 1020  both inclusive, 1 cent shall be added for taxes.
 1021         (c) On sales in amounts from 15 cents to 28 cents, both
 1022  inclusive, 2 cents shall be added for taxes.
 1023         (d) On sales in amounts from 29 cents to 42 cents, both
 1024  inclusive, 3 cents shall be added for taxes.
 1025         (e) On sales in amounts from 43 cents to 57 cents, both
 1026  inclusive, 4 cents shall be added for taxes.
 1027         (f) On sales in amounts from 58 cents to 71 cents, both
 1028  inclusive, 5 cents shall be added for taxes.
 1029         (g) On sales in amounts from 72 cents to 85 cents, both
 1030  inclusive, 6 cents shall be added for taxes.
 1031         (h) On sales in amounts from 86 cents to $1, both
 1032  inclusive, 7 cents shall be added for taxes.
 1033         (i) On sales in amounts from $1 up to, and including, the
 1034  first $5,000 in price, 7 percent shall be charged upon each
 1035  dollar of price, plus the appropriate bracket charge upon any
 1036  fractional part of a dollar.
 1037         (j) On sales in amounts of more than $5,000 in price, 7
 1038  percent shall be added upon the first $5,000 in price, and 6
 1039  percent shall be added upon each dollar of price in excess of
 1040  the first $5,000 in price, plus the bracket charges upon any
 1041  fractional part of a dollar as provided for in subsection (9).
 1042         (11) The department shall make available in an electronic
 1043  format or otherwise the tax amounts and brackets applicable to
 1044  all taxable transactions that occur in counties that have a
 1045  surtax at a rate other than 1 percent which would otherwise have
 1046  been transactions taxable at the rate of 6 percent. Likewise,
 1047  the department shall make available in an electronic format or
 1048  otherwise the tax amounts and brackets applicable to
 1049  transactions taxable at 4.35 percent pursuant to s.
 1050  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1051  212.031(1) and on transactions which would otherwise have been
 1052  so taxable in counties which have adopted a discretionary sales
 1053  surtax.
 1054         (14) If it is determined upon audit that a dealer has
 1055  collected and remitted taxes by applying the applicable tax rate
 1056  to each transaction as described in subsection (9) and rounding
 1057  the tax due to the nearest whole cent rather than applying the
 1058  appropriate bracket system provided by law or department rule,
 1059  the dealer shall not be held liable for additional tax, penalty,
 1060  and interest resulting from such failure if:
 1061         (a) The dealer acted in a good faith belief that rounding
 1062  to the nearest whole cent was the proper method of determining
 1063  the amount of tax due on each taxable transaction.
 1064         (b) The dealer timely reported and remitted all taxes
 1065  collected on each taxable transaction.
 1066         (c) The dealer agrees in writing to future compliance with
 1067  the laws and rules concerning brackets applicable to the
 1068  dealer’s transactions.
 1069         Section 12. Present paragraphs (c) through (f) of
 1070  subsection (3) of section 212.18, Florida Statutes, are
 1071  redesignated as paragraphs (d) through (g), respectively, a new
 1072  paragraph (c) is added to that subsection, and present paragraph
 1073  (f) of that subsection is amended, to read:
 1074         212.18 Administration of law; registration of dealers;
 1075  rules.—
 1076         (3)
 1077         (c) A marketplace provider that is a dealer under this
 1078  chapter or a person who is required to collect and remit sales
 1079  tax on remote sales must file with the department an application
 1080  for a certificate of registration electronically.
 1081         (g)(f) As used in this paragraph, the term “exhibitor”
 1082  means a person who enters into an agreement authorizing the
 1083  display of tangible personal property or services at a
 1084  convention or a trade show. The following provisions apply to
 1085  the registration of exhibitors as dealers under this chapter:
 1086         1. An exhibitor whose agreement prohibits the sale of
 1087  tangible personal property or services subject to the tax
 1088  imposed in this chapter is not required to register as a dealer.
 1089         2. An exhibitor whose agreement provides for the sale at
 1090  wholesale only of tangible personal property or services subject
 1091  to the tax imposed by this chapter must obtain a resale
 1092  certificate from the purchasing dealer but is not required to
 1093  register as a dealer.
 1094         3. An exhibitor whose agreement authorizes the retail sale
 1095  of tangible personal property or services subject to the tax
 1096  imposed by this chapter must register as a dealer and collect
 1097  the tax on such sales.
 1098         4. An exhibitor who makes a remote mail order sale pursuant
 1099  to s. 212.0596 must register as a dealer.
 1100  
 1101  A person who conducts a convention or a trade show must make his
 1102  or her exhibitor’s agreements available to the department for
 1103  inspection and copying.
 1104  
 1105  ================= T I T L E  A M E N D M E N T ================
 1106  And the title is amended as follows:
 1107         Delete lines 42 - 46
 1108  and insert:
 1109         reducing the sales and use tax rate; conforming
 1110         provisions to changes made by the act; amending s.
 1111         212.054, F.S.; requiring marketplace providers and
 1112         persons located outside of this state to remit
 1113         discretionary sales surtax when delivering tangible
 1114         personal property to a county imposing a surtax;
 1115         amending s. 212.0596, F.S.; replacing provisions
 1116         relating to the taxation of mail order sales with
 1117         provisions relating to the taxation of remote sales;
 1118         defining the terms “remote sale” and “substantial
 1119         number of remote sales”; providing that every person
 1120         making a substantial number of remote sales is a
 1121         dealer for purposes of the sales and use tax;
 1122         authorizing the Department of Revenue to adopt rules
 1123         for collecting use taxes from unregistered persons;
 1124         requiring marketplace providers and persons required
 1125         to report remote sales to remit discretionary sales
 1126         surtax when delivering tangible personal property to a
 1127         county imposing a surtax; creating s. 212.05965, F.S.;
 1128         defining terms; providing that certain marketplace
 1129         providers are dealers for purposes of the sales and
 1130         use tax; requiring certain marketplace providers to
 1131         provide a certain certification to their marketplace
 1132         sellers; specifying requirements for marketplace
 1133         sellers; requiring certain marketplace providers to
 1134         allow the Department of Revenue to examine and audit
 1135         their books and records; specifying the examination
 1136         and audit authority of the Department of Revenue;
 1137         providing that a marketplace seller, rather than the
 1138         marketplace provider, is liable for sales tax
 1139         collection and remittance under certain circumstances;
 1140         authorizing marketplace providers and marketplace
 1141         sellers to enter into agreements for the recovery of
 1142         certain taxes, interest, and penalties; providing
 1143         construction and applicability; amending s. 212.05965,
 1144         F.S.; requiring marketplace providers to collect and
 1145         remit certain additional fees at the time of sale;
 1146         authorizing marketplace providers and marketplace
 1147         sellers to contractually agree for marketplace sellers
 1148         to collect applicable taxes and fees; specifying
 1149         requirements for marketplace sellers who collect such
 1150         taxes and fees; providing for liability of sellers who
 1151         fail to collect or remit such taxes and fees; amending
 1152         s. 212.06, F.S.; revising the definition of the term
 1153         “dealer”; conforming provisions to changes made by the
 1154         act; amending s. 212.07, F.S.; conforming a cross
 1155         reference; amending s. 212.11, F.S.; requiring certain
 1156         marketplace providers or persons required to report
 1157         remote sales to file returns and pay taxes
 1158         electronically; amending s. 212.12, F.S.; deleting the
 1159         authority of the Department of Revenue’s executive
 1160         director to negotiate a collection allowance with
 1161         certain dealers; deleting the requirement that certain
 1162         sales and use taxes on communications services be
 1163         collected on the basis of a certain addition;
 1164         requiring that certain sales and use taxes be
 1165         calculated based on a specified rounding algorithm,
 1166         rather than specified brackets; conforming provisions
 1167         to changes made by the act; amending s. 212.18, F.S.;
 1168         requiring certain marketplace providers or persons
 1169         required to report remote sales to file a registration
 1170         application electronically; conforming a provision to
 1171         changes made by the act; amending ss. 212.04 and
 1172         212.0506, F.S.;