FL H0321 | 2012 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 5-0)
Status: Failed on March 9 2012 - 100% progression
Action: 2012-03-09 - Died in Finance and Tax Committee
Text: Latest bill text (Introduced) [HTML]
Spectrum: Partisan Bill (Democrat 5-0)
Status: Failed on March 9 2012 - 100% progression
Action: 2012-03-09 - Died in Finance and Tax Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Title
Streamlined Sales and Use Tax Agreement
Sponsors
Sen. Lori Berman [D] | Sen. Jeff Clemens [D] | Rep. John Julien [D] | Rep. Ari Porth [D] |
Rep. Michelle Rehwinkel Vasilinda [D] |
History
Date | Chamber | Action |
---|---|---|
2012-03-09 | Died in Finance and Tax Committee | |
2012-01-10 | Introduced -HJ 33 | |
2011-10-28 | Referred to Finance and Tax Committee; Appropriations Committee -HJ 34 | |
2011-10-11 | Filed |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
11 | 45 | Amended Code | See Bill Text | |
196 | 012 | Amended Code | See Bill Text | |
202 | 18 | Amended Code | See Bill Text | |
203 | 01 | Amended Code | See Bill Text | |
212 | 02 | Amended Code | See Bill Text | |
212 | 03 | Amended Code | See Bill Text | |
212 | 0306 | Amended Code | See Bill Text | |
212 | 031 | Amended Code | See Bill Text | |
212 | 04 | Amended Code | See Bill Text | |
212 | 05 | Amended Code | See Bill Text | |
212 | 0506 | Amended Code | See Bill Text | |
212 | 052 | Amended Code | See Bill Text | |
212 | 054 | Amended Code | See Bill Text | |
212 | 055 | Amended Code | See Bill Text | |
212 | 0596 | Amended Code | See Bill Text | |
212 | 06 | Amended Code | See Bill Text | |
212 | 07 | Amended Code | See Bill Text | |
212 | 08 | Amended Code | See Bill Text | |
212 | 12 | Amended Code | See Bill Text | |
212 | 13 | Amended Code | See Bill Text | |
212 | 15 | Amended Code | See Bill Text | |
212 | 17 | Amended Code | See Bill Text | |
212 | 18 | Amended Code | See Bill Text | |
212 | 20 | Amended Code | See Bill Text | |
213 | 015 | Amended Code | See Bill Text | |
213 | 256 | Amended Code | See Bill Text | |
218 | 245 | Amended Code | See Bill Text | |
218 | 65 | Amended Code | See Bill Text | |
288 | 1045 | Amended Code | See Bill Text | |
288 | 11621 | Amended Code | See Bill Text | |
288 | 1169 | Amended Code | See Bill Text | |
551 | 102 | Amended Code | See Bill Text | |
790 | 0655 | Amended Code | See Bill Text |
Florida State Sources
Type | Source |
---|---|
Summary | http://www.flsenate.gov/Session/Bill/2012/321 |
Text | http://www.flsenate.gov/Session/Bill/2012/0321/BillText/Filed/HTML |