Senate Bill 1382 (2022) - The Florida Senate

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CS/CS/SB 1382: Tax Administration

GENERAL BILL by Appropriations ; Finance and Tax ; Gruters

Tax Administration; Prohibiting taxpayers from submitting certain records in tax proceedings under certain circumstances; authorizing the Department of Revenue to respond to contact initiated by taxpayers to discuss audits; authorizing taxpayers to provide records and other information to the department; clarifying conditions for application of an exemption for sales taxes for certain nonresident purchasers of boats or aircraft; prohibiting transferors from accepting orders from or delivering alcoholic beverages to dealers with suspended resale certificates within a specified timeframe; revising the period in which, and conditions under which, the executive director of the department may adopt emergency rules, etc.

Effective Date: 7/1/2022
Last Action: 5/5/2023 Senate - Veto Message transmitted to Secretary of State
Bill Text: Web Page | PDF

Senate Committee References:

Community Affairs (CA)
Finance and Tax (FT)
Appropriations (AP)

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Bill History

Date	Chamber	Action
12/28/2021	Senate	• Filed
1/12/2022	Senate	• Referred to Community Affairs; Finance and Tax; Appropriations -SJ 123
1/18/2022	Senate	• Introduced -SJ 123
1/28/2022	Senate	• On Committee agenda-- Community Affairs, 02/02/22, 8:30 am, 37 Senate Building
2/2/2022	Senate	• Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 242 • Now in Finance and Tax
2/7/2022	Senate	• On Committee agenda-- Finance and Tax, 02/10/22, 11:00 am, 110 Senate Building
2/10/2022	Senate	• CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 370
2/11/2022	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Appropriations
2/16/2022	Senate	• CS by Finance and Tax read 1st time -SJ 379
2/23/2022	Senate	• On Committee agenda-- Appropriations, 02/28/22, 10:30 am, 412 Knott Building
2/28/2022	Senate	• CS/CS by- Appropriations; YEAS 16 NAYS 2 -SJ 521
3/2/2022	Senate	• Pending reference review -under Rule 4.7(2) - (Committee Substitute) • Placed on Calendar, on 2nd reading • Placed on Special Order Calendar, 03/03/22 -SJ 591 • CS/CS by Appropriations read 1st time -SJ 526
3/3/2022	Senate	• Read 2nd time -SJ 564 • Amendment(s) adopted (564778) -SJ 565 • Read 3rd time -SJ 565 • CS passed as amended; YEAS 33 NAYS 3 -SJ 565
3/3/2022	House	• In Messages
3/4/2022	House	• Bill referred to House Calendar • Bill added to Special Order Calendar (3/7/2022) • 1st Reading (Engrossed 1)
3/7/2022	House	• Temporarily postponed, on 2nd Reading • Read 2nd time • Placed on 3rd reading • Added to Third Reading Calendar
3/8/2022	House	• Read 3rd time • CS passed; YEAS 105, NAYS 10
3/8/2022	Senate	• Ordered enrolled -SJ 735
6/17/2022		• Signed by Officers and presented to Governor
6/24/2022		• Vetoed by Governor
12/12/2022	Senate	• Veto Message received (2022 Special Session A, 2023 Special Session B, 2023 Regular Session) -SJ 6 • Veto Message referred to Rules -SJ 7
5/5/2023	Senate	• Veto Message transmitted to Secretary of State

Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
H 1041 (c2)	Tax Administration	Ways and Means Committee	Similar	Last Action: 3/7/2022 H Laid on Table

Bill Text

Version	Posted	Format
S 1382 Filed	12/28/2021 2:04 PM	Web Page \| PDF
S 1382 c1	2/11/2022 8:33 AM	Web Page \| PDF
S 1382 c2	3/2/2022 7:47 AM	Web Page \| PDF
S 1382 e1	3/3/2022 5:06 PM	Web Page \| PDF
S 1382 er	3/8/2022 3:33 PM	Web Page \| PDF

Committee Amendments

S 1382 Filed
Amendment	Sponsor	Filed	Last Committee Action	Format
385668 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Finance and Tax (Gruters)	2/9/2022 10:08 AM	Replaced by Committee Substitute 2/10/2022	Web Page PDF

S 1382 c1
Amendment	Sponsor	Filed	Last Committee Action	Format
604478 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Appropriations (Gruters)	2/25/2022 11:49 AM	Replaced by Committee Substitute 3/1/2022	Web Page PDF
799108 - Amendment to Amendment (604478) Delete line 700 and insert:	Appropriations (Gruters)	2/28/2022 8:19 AM	Replaced by Committee Substitute 3/1/2022	Web Page PDF

Floor Amendments

S 1382 c2
Amendments	Sponsor	Filed	Last Floor Action	Format
564778 - Amendment Delete line 318 and insert:	Gruters	3/3/2022 8:50 AM	Senate: Adopted 3/3/2022	Web Page PDF
281632 - Amendment Between lines 1476 and 1477 insert:	Gruters	3/2/2022 1:04 PM	Senate: Withdrawn 3/3/2022	Web Page PDF

Bill Analyses

Type	Analysis	Author	Posted	Format
Bill Analysis	S 1382	Community Affairs (Pre-Meeting)	2/1/2022 8:32 AM	PDF
Bill Analysis	S 1382	Community Affairs (Post-Meeting)	2/2/2022 2:30 PM	PDF
Bill Analysis	S 1382	Finance and Tax (Pre-Meeting)	2/8/2022 2:00 PM	PDF
Bill Analysis	S 1382	Finance and Tax (Post-Meeting)	2/10/2022 6:38 PM	PDF
Bill Analysis	S 1382	Appropriations (Pre-Meeting)	2/25/2022 11:34 AM	PDF
Bill Analysis	S 1382	Appropriations (Post-Meeting)	3/3/2022 2:08 PM	PDF

Vote History - Committee

Version	Committee	Date	Result
S 1382 Filed	Community Affairs	2/2/2022 8:30 AM	9 Yeas - 0 Nays
S 1382 Filed	Finance and Tax	2/10/2022 11:00 AM	7 Yeas - 0 Nays
S 1382 c1	Appropriations	2/28/2022 10:30 AM	16 Yeas - 2 Nays

Vote History - Floor

Vote	Date	Chamber	Result
S 1382 c2	3/3/2022 4:39 PM	Senate	33 Yeas - 3 Nays
S 1382 e1	3/8/2022 1:41 PM	House	105 Yeas - 10 Nays

Citations - Statutes (21)

Citation	Catchline	Location in Bill Location In Bill Help
72.011	Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.	Page 4 (pdf)
120.80	Exceptions and special requirements; agencies.	Page 5 (pdf)
202.34	Records required to be kept; power to inspect; audit procedure.	Page 7 (pdf)
202.36	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 8 (pdf)
206.14	Inspection of records; audits; hearings; forms; rules and regulations.	Page 11 (pdf)
206.9931	Administrative provisions.	Page 12 (pdf)
211.125	Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality.	Page 12 (pdf)
212.05	Sales, storage, use tax.	Page 14 (pdf)
212.13	Records required to be kept; power to inspect; audit procedure.	Page 20 (pdf)
212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 25 (pdf)
213.051	Service of subpoenas.	Page 28 (pdf)
213.053	Confidentiality and information sharing.	Page 28 (pdf)
213.06	Rules of department; circumstances requiring emergency rules.	Page 29 (pdf)
213.21	Informal conferences; compromises.	Page 30 (pdf)
213.34	Authority to audit.	Page 33 (pdf)
213.345	Tolling of periods during an audit.	Page 35 (pdf)
213.67	Garnishment.	Page 36 (pdf)
220.42	Methods of accounting.	Page 39 (pdf)
220.735	Production of witnesses and records.	Page 40 (pdf)
443.131	Contributions.	Page 40 (pdf)
443.171	Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation.	Page 50 (pdf)

Citations - Constitution (0)

No Constitutional citations.

Citations - Chapter Law (0)

No Chapter Law citations.