Florida Senate - 2021                                    SB 7068
       By the Committee on Finance and Tax
       593-03378-21                                          20217068__
    1                        A bill to be entitled                      
    2         An act relating to tax administration; amending s.
    3         197.222, F.S.; requiring, rather than authorizing, tax
    4         collectors to accept late payments of prepaid property
    5         taxes within a certain timeframe; deleting a late
    6         payment penalty; amending s. 211.3106, F.S.;
    7         specifying the severance tax rate for a certain heavy
    8         mineral under certain circumstances; amending s.
    9         212.06, F.S.; revising the definition of the term
   10         “dealer”; revising a condition for a sales tax
   11         exception for tangible personal property imported,
   12         produced, or manufactured in this state for export;
   13         defining terms; specifying application requirements
   14         and procedures for a forwarding agent to apply for a
   15         Florida Certificate of Forwarding Agent Address from
   16         the Department of Revenue; requiring forwarding agents
   17         receiving such certificate to register as dealers for
   18         purposes of the sales and use tax; specifying
   19         requirements for sales tax remittance and for
   20         recordkeeping; specifying the timeframe for expiration
   21         of certificates and procedures for renewal; requiring
   22         forwarding agents to update information; requiring the
   23         department to verify certain information; authorizing
   24         the department to suspend or revoke certificates under
   25         certain circumstances; requiring the department to
   26         provide a list on its website of forwarding agents who
   27         have received certificates; providing circumstances
   28         and requirements for and construction related to
   29         dealers accepting certificates or relying on the
   30         department’s website list in lieu of collecting
   31         certain taxes; providing criminal penalties for
   32         certain violations; authorizing the department to
   33         adopt rules; amending s. 212.13, F.S.; revising
   34         recordkeeping requirements for dealers collecting the
   35         sales and use tax; amending s. 212.15, F.S.; providing
   36         that stolen sales tax revenue may be aggregated for
   37         the purposes of determining the grade of certain
   38         criminal offenses; amending s. 213.053, F.S.;
   39         authorizing the department to publish a list of
   40         forwarding agents who have received Florida
   41         Certificates of Forwarding Agent Address on its
   42         website; reenacting s. 192.0105(3)(a), F.S., relating
   43         to taxpayer rights, to incorporate the amendment made
   44         to s. 197.222, F.S., in a reference thereto;
   45         reenacting s. 212.07(1)(c), F.S., relating to the
   46         sales, storage, and use tax, to incorporate the
   47         amendment made to s. 212.06, F.S., in a reference
   48         thereto; reenacting s. 212.08(18)(f), F.S., relating
   49         to the sales, rental, use, consumption, distribution,
   50         and storage tax, to incorporate the amendment made to
   51         s. 212.13, F.S., in a reference thereto; authorizing
   52         the department to adopt emergency rules; providing for
   53         expiration of that authority; providing effective
   54         dates.
   56  Be It Enacted by the Legislature of the State of Florida:
   58         Section 1. Effective July 1, 2021, paragraph (a) of
   59  subsection (1) of section 197.222, Florida Statutes, is amended
   60  to read:
   61         197.222 Prepayment of estimated tax by installment method.—
   62         (1) Taxes collected pursuant to this chapter may be prepaid
   63  in installments as provided in this section. A taxpayer may
   64  elect to prepay by installments for each tax notice for taxes
   65  estimated to be more than $100. A taxpayer who elects to prepay
   66  shall make payments based upon an estimated tax equal to the
   67  actual taxes levied upon the subject property in the prior year.
   68  In order to prepay by installments, the taxpayer must complete
   69  and file an application for each tax notice with the tax
   70  collector on or before April 30 of the year in which the
   71  taxpayer elects to prepay the taxes. After submission of an
   72  initial application, a taxpayer is not required to submit
   73  additional annual applications as long as he or she continues to
   74  elect to prepay taxes in installments. However, if in any year
   75  the taxpayer does not so elect, reapplication is required for a
   76  subsequent election. Installment payments shall be made
   77  according to the following schedule:
   78         (a) The first payment of one-quarter of the total amount of
   79  estimated taxes due must be made by June 30 of the year in which
   80  the taxes are assessed. A 6 percent discount applied against the
   81  amount of the installment shall be granted for such payment. The
   82  tax collector shall may accept a late payment of the first
   83  installment through July 31, and the late payment must be
   84  accompanied by a penalty of 5 percent of the amount of the
   85  installment due.
   86         Section 2. Paragraph (e) of subsection (3) of section
   87  211.3106, Florida Statutes, is amended to read:
   88         211.3106 Levy of tax on severance of heavy minerals; rate,
   89  basis, and distribution of tax.—
   90         (3)
   91         (e) If In the event the producer price index for titanium
   92  dioxide is discontinued or can no longer be calculated, then a
   93  comparable index must shall be selected by the department and
   94  adopted by rule. If there is no comparable index, the tax rate
   95  for the immediately preceding year must be used.
   96         Section 3. Subsection (5) of section 212.06, Florida
   97  Statutes, is amended, and paragraph (m) is added to subsection
   98  (2) of that section, to read:
   99         212.06 Sales, storage, use tax; collectible from dealers;
  100  “dealer” defined; dealers to collect from purchasers;
  101  legislative intent as to scope of tax.—
  102         (2)
  103         (m)The term “dealer” also means a forwarding agent as
  104  defined in sub-subparagraph (5)(b)1.c. who has applied for and
  105  received a Florida Certificate of Forwarding Agent Address from
  106  the department.
  107         (5)(a)1. Except as provided in subparagraph 2., it is not
  108  the intention of this chapter to levy a tax upon tangible
  109  personal property imported, produced, or manufactured in this
  110  state for export, provided that tangible personal property may
  111  not be considered as being imported, produced, or manufactured
  112  for export unless the importer, producer, or manufacturer
  113  delivers the same to a forwarding agent licensed exporter for
  114  exporting or to a common carrier for shipment outside this the
  115  state or mails the same by United States mail to a destination
  116  outside this the state; or, in the case of aircraft being
  117  exported under their own power to a destination outside the
  118  continental limits of the United States, by submission to the
  119  department of a duly signed and validated United States customs
  120  declaration, showing the departure of the aircraft from the
  121  continental United States; and further with respect to aircraft,
  122  the canceled United States registry of said aircraft; or in the
  123  case of parts and equipment installed on aircraft of foreign
  124  registry, by submission to the department of documentation as ,
  125  the extent of which shall be provided by rule, showing the
  126  departure of the aircraft from the continental United States;
  127  nor is it the intention of this chapter to levy a tax on any
  128  sale that which the state is prohibited from taxing under the
  129  Constitution or laws of the United States. Every retail sale
  130  made to a person physically present at the time of sale is shall
  131  be presumed to have been delivered in this state.
  132         2.a. Notwithstanding subparagraph 1., a tax is levied on
  133  each sale of tangible personal property to be transported to a
  134  cooperating state as defined in sub-subparagraph c., at the rate
  135  specified in sub-subparagraph d. However, a Florida dealer is
  136  will be relieved from the requirements of collecting taxes
  137  pursuant to this subparagraph if the Florida dealer obtains from
  138  the purchaser an affidavit providing setting forth the
  139  purchaser’s name, address, state taxpayer identification number,
  140  and a statement that the purchaser is aware of his or her
  141  state’s use tax laws, is a registered dealer in Florida or
  142  another state, or is purchasing the tangible personal property
  143  for resale or is otherwise not required to pay the tax on the
  144  transaction. The department may, by rule, provide a form to be
  145  used for the purposes of this sub-subparagraph set forth herein.
  146         b. For purposes of this subparagraph, the terma
  147  cooperating state” means a state is one determined by the
  148  executive director of the department to cooperate satisfactorily
  149  with this state in collecting taxes on mail order sales. To be
  150  determined a cooperating state, a No state must meet shall be so
  151  determined unless it meets all the following minimum
  152  requirements:
  153         (I) It levies and collects taxes on mail order sales of
  154  property transported from that state to persons in this state,
  155  as described in s. 212.0596, upon request of the department.
  156         (II) The tax so collected must shall be at the rate
  157  specified in s. 212.05, not including any local option or
  158  tourist or convention development taxes collected pursuant to s.
  159  125.0104 or this chapter.
  160         (III) Such state agrees to remit to the department all
  161  taxes so collected no later than 30 days from the last day of
  162  the calendar quarter following their collection.
  163         (IV) Such state authorizes the department to audit dealers
  164  within its jurisdiction who make mail order sales that are the
  165  subject of s. 212.0596, or makes arrangements deemed adequate by
  166  the department for auditing them with its own personnel.
  167         (V) Such state agrees to provide to the department records
  168  obtained by it from retailers or dealers in such state showing
  169  delivery of tangible personal property into this state upon
  170  which no sales or use tax has been paid in a manner similar to
  171  that provided in sub-subparagraph g.
  172         c. For purposes of this subparagraph, the term “sales of
  173  tangible personal property to be transported to a cooperating
  174  state” means mail order sales to a person who is in the
  175  cooperating state at the time the order is executed, from a
  176  dealer who receives that order in this state.
  177         d. The tax levied by sub-subparagraph a. shall be at the
  178  rate at which such a sale would have been taxed pursuant to the
  179  cooperating state’s tax laws if consummated in the cooperating
  180  state by a dealer and a purchaser, both of whom were physically
  181  present in that state at the time of the sale.
  182         e. The tax levied by sub-subparagraph a., when collected,
  183  shall be held in the State Treasury in trust for the benefit of
  184  the cooperating state and shall be paid to it at a time agreed
  185  upon between the department, acting for this state, and the
  186  cooperating state or the department or agency designated by it
  187  to act for it; however, such payment shall in no event be made
  188  later than 30 days from the last day of the calendar quarter
  189  after the tax was collected. Funds held in trust for the benefit
  190  of a cooperating state are shall not be subject to the service
  191  charges imposed by s. 215.20.
  192         f. The department is authorized to perform such acts and to
  193  provide such cooperation to a cooperating state with reference
  194  to the tax levied by sub-subparagraph a. as is required of the
  195  cooperating state by sub-subparagraph b.
  196         g. In furtherance of this act, dealers selling tangible
  197  personal property for delivery in another state shall make
  198  available to the department, upon request of the department,
  199  records of all tangible personal property so sold. Such records
  200  must shall include a description of the property, the name and
  201  address of the purchaser, the name and address of the person to
  202  whom the property was sent, the purchase price of the property,
  203  information regarding whether sales tax was paid in this state
  204  on the purchase price, and such other information as the
  205  department may by rule prescribe.
  206         (b)1.As used in this subsection, the term:
  207         a.Certificate” means a Florida Certificate of Forwarding
  208  Agent Address.
  209         b.Facilitating” means preparation for or arranging for
  210  export.
  211         c.Forwarding agent” means a person or business whose
  212  principal business activity is facilitating for compensation the
  213  export of property owned by other persons.
  214         d.NAICS” means those classifications contained in the
  215  North American Industry Classification System as published in
  216  2007 by the Office of Management and Budget, Executive Office of
  217  the President.
  218         e.Principal business activity” means the activity from
  219  which the person or business derives the highest percentage of
  220  its total receipts.
  221         2.A forwarding agent engaged in international export may
  222  apply to the department for a certificate.
  223         3.Each application must include:
  224         a.The designation of an address for the forwarding agent.
  225         b.A certification that:
  226         (I)The tangible personal property delivered to the
  227  designated address for export originates with a United States
  228  vendor;
  229         (II)The tangible personal property delivered to the
  230  designated address for export is irrevocably committed to export
  231  out of the United States through a continuous and unbroken
  232  exportation process; and
  233         (III)The designated address is used exclusively by the
  234  forwarding agent for such export.
  235         c.A copy of the forwarding agent’s last filed federal
  236  income tax return showing the entity’s principal business
  237  activity classified under NAICS code 488510, except as provided
  238  under subparagraph 4. or subparagraph 5.
  239         d.A statement of the total revenues of the forwarding
  240  agent.
  241         e.A statement of the amount of revenues associated with
  242  international export of the forwarding agent.
  243         f.A description of all business activity that occurs at
  244  the designated address.
  245         g.The name and contact information of a designated contact
  246  person of the forwarding agent.
  247         h.The forwarding agent’s website address.
  248         i.Any additional information the department requires by
  249  rule to demonstrate eligibility for the certificate and a
  250  signature attesting to the validity of the information provided.
  251         4.An applicant that has not filed a federal return for the
  252  preceding tax year under NAICS code 488510 shall provide all of
  253  the following:
  254         a.A statement of estimated total revenues.
  255         b.A statement of estimated revenues associated with
  256  international export.
  257         c.The NAICS code under which the forwarding agent intends
  258  to file a federal return.
  259         5.If an applicant does not file a federal return
  260  identifying a NAICS code, the applicant shall provide
  261  documentation to support that its principal business activity is
  262  that of a forwarding agent as defined in sub-subparagraph
  263  (b)1.c. and that the applicant is otherwise eligible for the
  264  certificate.
  265         6.A forwarding agent that applies for and receives a
  266  certificate shall register as a dealer with the department.
  267         7.A forwarding agent shall remit the tax imposed under
  268  this chapter on any tangible personal property shipped to the
  269  designated forwarding agent address if no tax was collected and
  270  the tangible personal property remained in this state or when
  271  delivery to the purchaser or purchaser’s representative occurs
  272  in this state. This subparagraph does not prohibit the
  273  forwarding agent from collecting such tax from the consumer of
  274  the tangible personal property.
  275         8.A forwarding agent shall maintain the following records:
  276         a.Copies of sales invoices or receipts between the vendor
  277  and the consumer when provided by the vendor to the forwarding
  278  agent. If sales invoices or receipts are not provided to the
  279  forwarding agent, the forwarding agent must maintain export
  280  documentation evidencing the value of the purchase consistent
  281  with the federal Export Administration Regulations, 15 C.F.R.
  282  parts 730-774.
  283         b.Copies of federal returns evidencing the forwarding
  284  agent’s NAICS principal business activity code.
  285         c.Copies of invoices evidencing shipment to the forwarding
  286  agent.
  287         d.Invoices between the forwarding agent and the consumer
  288  or other documentation evidencing the ship-to destination
  289  outside the United States.
  290         e.Invoices for foreign postal or transportation services.
  291         f.Bills of lading.
  292         g.Any other export documentation.
  294  Such records must be kept in an electronic format and made
  295  available for the department’s review pursuant to subparagraph
  296  9. and ss. 212.13 and 213.35.
  297         9.Each certificate expires 5 years after the date of
  298  issuance, except as specified in this subparagraph.
  299         a.At least 30 days before expiration, a new application
  300  must be submitted to renew the certificate, and the application
  301  must contain the information required in subparagraph 3. Upon
  302  application for renewal, the certificate is subject to the
  303  review and reissuance procedures prescribed by this chapter and
  304  department rule.
  305         b.Each forwarding agent shall update its application
  306  information annually or within 30 days of any material change.
  307         c.The department shall verify that the forwarding agent is
  308  actively engaged in facilitating the international export of
  309  tangible personal property.
  310         d.The department may suspend or revoke the certificate of
  311  any forwarding agent that fails to respond within 30 days to a
  312  written request for information regarding its business
  313  transactions.
  314         10.The department shall provide a list on its website of
  315  forwarding agents that have applied for and received a
  316  certificate from the department. The list must include a
  317  forwarding agent’s entity name, address, and expiration date as
  318  provided on the certificate.
  319         11.A dealer may accept a copy of the forwarding agent’s
  320  certificate or rely on the list of forwarding agents’ names and
  321  addresses on the department’s website in lieu of collecting the
  322  tax imposed under this chapter when the property is required by
  323  terms of the sale to be shipped to the designated address on the
  324  certificate. A dealer who accepts a valid copy of a certificate
  325  in good faith and ships purchased tangible personal property to
  326  the address on the certificate is not liable for any tax due on
  327  sales made during the effective dates indicated on the
  328  certificate.
  329         12.The department may revoke a forwarding agent’s
  330  certificate for noncompliance with this paragraph. Any person
  331  found to fraudulently use the address on the certificate for the
  332  purpose of evading tax is subject to the penalties provided in
  333  s. 212.085.
  334         13.The department may adopt rules to administer this
  335  paragraph, including rules relating to procedures, application
  336  and eligibility requirements, and forms.
  337         (c)1. Notwithstanding the provisions of paragraph (a), it
  338  is not the intention of this chapter to levy a tax on the sale
  339  of tangible personal property to a nonresident dealer who does
  340  not hold a Florida sales tax registration, provided such
  341  nonresident dealer furnishes the seller a statement declaring
  342  that the tangible personal property will be transported outside
  343  this state by the nonresident dealer for resale and for no other
  344  purpose. The statement must shall include, but not be limited
  345  to, the nonresident dealer’s name, address, applicable passport
  346  or visa number, arrival-departure card number, and evidence of
  347  authority to do business in the nonresident dealer’s home state
  348  or country, such as his or her business name and address,
  349  occupational license number, if applicable, or any other
  350  suitable requirement. The statement must shall be signed by the
  351  nonresident dealer and must shall include the following
  352  sentence: “Under penalties of perjury, I declare that I have
  353  read the foregoing, and the facts alleged are true to the best
  354  of my knowledge and belief.”
  355         2. The burden of proof of subparagraph 1. rests with the
  356  seller, who must retain the proper documentation to support the
  357  exempt sale. The exempt transaction is subject to verification
  358  by the department.
  359         (d)(c) Notwithstanding the provisions of paragraph (a), it
  360  is not the intention of this chapter to levy a tax on the sale
  361  by a printer to a nonresident print purchaser of material
  362  printed by that printer for that nonresident print purchaser
  363  when the print purchaser does not furnish the printer a resale
  364  certificate containing a sales tax registration number but does
  365  furnish to the printer a statement declaring that such material
  366  will be resold by the nonresident print purchaser.
  367         Section 4. Effective July 1, 2021, subsection (2) of
  368  section 212.13, Florida Statutes, is amended to read:
  369         212.13 Records required to be kept; power to inspect; audit
  370  procedure.—
  371         (2) Each dealer, as defined in this chapter, shall secure,
  372  maintain, and keep as long as required by s. 213.35 a complete
  373  record of tangible personal property or services received, used,
  374  sold at retail, distributed or stored, leased or rented by said
  375  dealer, together with invoices, bills of lading, gross receipts
  376  from such sales, and other pertinent records and papers as may
  377  be required by the department for the reasonable administration
  378  of this chapter.; All such records must be made available to the
  379  department at reasonable times and places and by reasonable
  380  means, including in an electronic format when so kept by the
  381  dealer which are located or maintained in this state shall be
  382  open for inspection by the department at all reasonable hours at
  383  such dealer’s store, sales office, general office, warehouse, or
  384  place of business located in this state. Any dealer who
  385  maintains such books and records at a point outside this state
  386  must make such books and records available for inspection by the
  387  department where the general records are kept. Any dealer
  388  subject to the provisions of this chapter who violates this
  389  subsection commits these provisions is guilty of a misdemeanor
  390  of the first degree, punishable as provided in s. 775.082 or s.
  391  775.083. If, however, any subsequent offense involves
  392  intentional destruction of such records with an intent to evade
  393  payment of or deprive the state of any tax revenues, such
  394  subsequent offense is shall be a felony of the third degree,
  395  punishable as provided in s. 775.082 or s. 775.083.
  396         Section 5. Effective July 1, 2021, subsection (2) of
  397  section 212.15, Florida Statutes, is amended to read:
  398         212.15 Taxes declared state funds; penalties for failure to
  399  remit taxes; due and delinquent dates; judicial review.—
  400         (2) Any person who, with intent to unlawfully deprive or
  401  defraud the state of its moneys or the use or benefit thereof,
  402  fails to remit taxes collected under this chapter commits theft
  403  of state funds, punishable as follows:
  404         (a) If the total amount of stolen revenue is less than
  405  $1,000, the offense is a misdemeanor of the second degree,
  406  punishable as provided in s. 775.082 or s. 775.083. Upon a
  407  second conviction, the offender commits a misdemeanor of the
  408  first degree, punishable as provided in s. 775.082 or s.
  409  775.083. Upon a third or subsequent conviction, the offender
  410  commits a felony of the third degree, punishable as provided in
  411  s. 775.082, s. 775.083, or s. 775.084.
  412         (b) If the total amount of stolen revenue is $1,000 or
  413  more, but less than $20,000, the offense is a felony of the
  414  third degree, punishable as provided in s. 775.082, s. 775.083,
  415  or s. 775.084.
  416         (c) If the total amount of stolen revenue is $20,000 or
  417  more, but less than $100,000, the offense is a felony of the
  418  second degree, punishable as provided in s. 775.082, s. 775.083,
  419  or s. 775.084.
  420         (d) If the total amount of stolen revenue is $100,000 or
  421  more, the offense is a felony of the first degree, punishable as
  422  provided in s. 775.082, s. 775.083, or s. 775.084.
  424  The amount of stolen revenue may be aggregated in determining
  425  the grade of the offense.
  426         Section 6. Subsection (5) of section 213.053, Florida
  427  Statutes, is amended to read:
  428         213.053 Confidentiality and information sharing.—
  429         (5) This section does not prevent the department from doing
  430  any of the following:
  431         (a) Publishing statistics so classified as to prevent the
  432  identification of particular accounts, reports, declarations, or
  433  returns; or
  434         (b)Publishing a list of forwarding agents who have
  435  received a Florida Certificate of Forwarding Agent Address,
  436  which list shall include the forwarding agent’s entity name,
  437  address, and certificate expiration date on the department’s
  438  website pursuant to s. 212.06(5)(b)10.; or
  439         (c)(b) Using telephones, e-mail, facsimile machines, or
  440  other electronic means to do any of the following:
  441         1. Distribute information relating to changes in law, tax
  442  rates, interest rates, or other information that is not specific
  443  to a particular taxpayer;
  444         2. Remind taxpayers of due dates;
  445         3. Respond to a taxpayer to an electronic mail address that
  446  does not support encryption if the use of that address is
  447  authorized by the taxpayer; or
  448         4. Notify taxpayers to contact the department.
  449         Section 7. For the purpose of incorporating the amendment
  450  made by this act to section 197.222, Florida Statutes, in a
  451  reference thereto, paragraph (a) of subsection (3) of section
  452  192.0105, Florida Statutes, is reenacted to read:
  453         192.0105 Taxpayer rights.—There is created a Florida
  454  Taxpayer’s Bill of Rights for property taxes and assessments to
  455  guarantee that the rights, privacy, and property of the
  456  taxpayers of this state are adequately safeguarded and protected
  457  during tax levy, assessment, collection, and enforcement
  458  processes administered under the revenue laws of this state. The
  459  Taxpayer’s Bill of Rights compiles, in one document, brief but
  460  comprehensive statements that summarize the rights and
  461  obligations of the property appraisers, tax collectors, clerks
  462  of the court, local governing boards, the Department of Revenue,
  463  and taxpayers. Additional rights afforded to payors of taxes and
  464  assessments imposed under the revenue laws of this state are
  465  provided in s. 213.015. The rights afforded taxpayers to assure
  466  that their privacy and property are safeguarded and protected
  467  during tax levy, assessment, and collection are available only
  468  insofar as they are implemented in other parts of the Florida
  469  Statutes or rules of the Department of Revenue. The rights so
  470  guaranteed to state taxpayers in the Florida Statutes and the
  471  departmental rules include:
  472         (3) THE RIGHT TO REDRESS.—
  473         (a) The right to discounts for early payment on all taxes
  474  and non-ad valorem assessments collected by the tax collector,
  475  except for partial payments as defined in s. 197.374, the right
  476  to pay installment payments with discounts, and the right to pay
  477  delinquent personal property taxes under a payment program when
  478  implemented by the county tax collector (see ss. 197.162,
  479  197.3632(8) and (10)(b)3., 197.222(1), and 197.4155).
  480         Section 8. For the purpose of incorporating the amendment
  481  made by this act to section 212.06, Florida Statutes, in a
  482  reference thereto, paragraph (c) of subsection (1) of section
  483  212.07, Florida Statutes, is reenacted to read:
  484         212.07 Sales, storage, use tax; tax added to purchase
  485  price; dealer not to absorb; liability of purchasers who cannot
  486  prove payment of the tax; penalties; general exemptions.—
  487         (1)
  488         (c) Unless the purchaser of tangible personal property that
  489  is incorporated into tangible personal property manufactured,
  490  produced, compounded, processed, or fabricated for one’s own use
  491  and subject to the tax imposed under s. 212.06(1)(b) or is
  492  purchased for export under s. 212.06(5)(a)1. extends a
  493  certificate in compliance with the rules of the department, the
  494  dealer shall himself or herself be liable for and pay the tax.
  495         Section 9. For the purpose of incorporating the amendment
  496  made by this act to section 212.13, Florida Statutes, in a
  497  reference thereto, paragraph (f) of subsection (18) of section
  498  212.08, Florida Statutes, is reenacted to read:
  499         212.08 Sales, rental, use, consumption, distribution, and
  500  storage tax; specified exemptions.—The sale at retail, the
  501  rental, the use, the consumption, the distribution, and the
  502  storage to be used or consumed in this state of the following
  503  are hereby specifically exempt from the tax imposed by this
  504  chapter.
  507         (f) Purchasers shall maintain all documentation necessary
  508  to prove the exempt status of purchases and fabrication activity
  509  and make such documentation available for inspection pursuant to
  510  the requirements of s. 212.13(2).
  511         Section 10. (1)The Department of Revenue is authorized,
  512  and all conditions are deemed met, to adopt emergency rules
  513  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
  514  implementing the amendment made by this act to s. 212.06,
  515  Florida Statutes.
  516         (2) Notwithstanding any other law, emergency rules adopted
  517  pursuant to subsection (1) are effective for 6 months after
  518  adoption and may be renewed during the pendency of procedures to
  519  adopt permanent rules addressing the subject of the emergency
  520  rules.
  521         (3) This section shall take effect upon becoming a law and
  522  expires January 1, 2025.
  523         Section 11. Except as otherwise expressly provided in this
  524  act and except for this section, which shall take effect upon
  525  becoming a law, this act shall take effect January 1, 2022.